Quarterlytics / Healthcare / Biotechnology / XOMA Royalty Corp.

XOMA Royalty Corp.

xoma · NASDAQ Healthcare
Claim this profile
Ticker xoma
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 13
← All annual reports
FY2023 Annual Report · XOMA Royalty Corp.
Sign in to download
Loading PDF…
Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-K

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

For the fiscal year ended December 31, 2023
OR

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

FOR THE TRANSITION PERIOD FROM                      TO

Commission File Number: 001-39801
XOMA CORPORATION

(Exact name of Registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

2200 Powell Street, Suite 310, Emeryville, California
(Address of principal executive offices)

52-2154066
(I.R.S. Employer Identification No.)

94608
(Zip Code)

Registrant’s telephone number, including area code: (510) 204-7200

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

Title of each class
Common Stock, par value $0.0075
8.625% Series A Cumulative Perpetual Preferred Stock, par value $0.05
Depositary Shares (each representing 1/1000th interest in a share of 8.375% Series B
Cumulative Perpetual Preferred Stock, par value $0.05)

Trading Symbol(s)
XOMA
XOMAP
XOMAO

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

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 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  every  Interactive  Data  File  required  to  be  submitted  pursuant  to  Rule  405  of  Regulation  S-T
(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). YES ☒ NO ☐
Indicate  by  check  mark  whether  the  Registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  a  smaller  reporting  company,  or  an  emerging  growth
company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer
Non-accelerated filer

☐
☒

Accelerated filer
Smaller reporting company
Emerging growth company

☐
☒
☐

If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate  by  check  mark  whether  the  Registrant  has  filed  a  report  on  and  attestation  to  its  management’s  assessment  of  the  effectiveness  of  its  internal  control  over  financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐
If  securities  are  registered  pursuant  to  Section  12(b)  of  the Act,  indicate  by  check  mark  whether  the  financial  statements  of  the  Registrant  included  in  the  filing  reflect  the
correction of an error to previously issued financial statements. ☐
Indicate  by  check  mark  whether  any  of  those  error  corrections  are  restatements  that  required  a  recovery  analysis  of  incentive-based  compensation  received  by  any  of  the
Registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b). ☐
Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☐ NO ☒
The aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant, based on the closing price of the shares of common stock on the
Nasdaq Global Market on June 30, 2023, was $123,749,750.

The number of shares of Registrant’s Common Stock outstanding as of March 4, 2024 was 11,625,826.

 
 
 
 
Table of Contents

Glossary of Terms and Abbreviations

XOMA Corporation
2023 FORM 10-K ANNUAL REPORT
TABLE OF CONTENTS

PART I
Item 1.
Item 1A.
Item 1B.
Item 1C.
Item 2.
Item 3.
Item 4.

PART II

Item 5.

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

PART III

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

PART IV

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

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity
Securities
Reserved
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures about Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

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

Item 15.
Item 16.
SIGNATURES

Exhibits and Financial Statement Schedules
Form 10‑K Summary

i

1

9
19
54
54
55
55
56

56

56
57
66
66
66
66
67
67

67
70
78
81
82

83
91
92

    
Table of Contents

Abbreviations
2010 Plan
2018 Common Stock ATM
Agreement
2021 Series B Preferred Stock ATM
Agreement
‘40 Act
AAA
ACA

Affimed
Affitech
Affitech CPPA
Agenus
Agenus RPA
Alora
Anti-TGFβ Antibody License
Agreement
April 2022 Letter Agreement

Aptevo
Aptevo CPPA

Aronora
Aronora RPA
AstraZeneca
ASC
ASC 310
ASC 326
ASC 450
ASC 606
ASC 805
ASC 815
ASC 842
ASU
Bayer
Bioasis
Bioasis RPA
BLA
Black-Scholes Model
Blue Owl
Blue Owl Loan
Blue Owl Loan Agreement

Board

GLOSSARY OF TERMS AND ABBREVIATIONS

     Definition

the Company's 2010 Long Term Incentive and Stock Award Plan, as amended
At The Market Issuance Sales Agreement with HCW dated December 18, 2018

At The Market Issuance Sales Agreement with B. Riley dated August 5, 2021

Investment Company Act of 1940
Assignment and Assumption Agreement
The Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and
Education Reconciliation Act of 2010
Affimed N.V.
Affitech Research AS
the Company's Commercial Payment Purchase Agreement with Affitech dated October 6, 2021
Agenus, Inc. and certain affiliates
the Company's Royalty Purchase Agreement with Agenus dated September 20, 2018
Alora Pharmaceuticals
the Company's License Agreement with Novartis dated September 30, 2015

the Letter Agreement to Officer Employment Agreement dated August 7, 2017, between XOMA
Corporation and Thomas Burns dated April 1, 2022
Aptevo Therapeutics Inc.
the Company’s Payment Interest Purchase Agreement with Aptevo dated March 29, 2023, referred
to herein as “Aptevo Commercial Payment Purchase Agreement” or “Aptevo CPPA”
Aronora, Inc.
the Company's Royalty Purchase Agreement with Aronora dated April 7, 2019
AstraZeneca plc
Accounting Standards Codification
ASC Topic 310, Receivables
ASC Topic 326, Financial Instruments – Credit Losses
ASC Topic 450, Contingencies
ASC Topic 606, Revenue from Contracts with Customers
ASC Topic 805, Business Combinations
ASC Topic 815, Derivatives and Hedging
ASC Topic 842, Leases
Accounting Standards Update
Bayer Pharma AG
Bioasis Technologies, Inc. and certain affiliates
the Company's Royalty Purchase Agreement with Bioasis dated February 25, 2019
Biologic License Application
Black-Scholes Option Pricing Model
Blue Owl Capital Corporation
Loan pursuant to the Blue Owl Loan Agreement
Loan agreement dated as of December 15, 2023, between XRL, the lenders from time to time party
thereto and Blue Owl, as administrative agent
the Company’s Board of Directors

1

Table of Contents

B. Riley
BVF
CCPA
CARES
cGMP
Chiesi
Company
CPPA
CPRA
Dsuvia®
DoD
EC
EMA
ESPP
EU
FCPA
FDA
FDCA
FDIC
GAAP
G&A
GDPR
Gevokizumab License Agreement
HCRP
HCW
HIPAA
ICE®
ImmunityBio
ImmunityBio License Agreement

IP
Janssen
Kinnate
Kuros
Kuros RPA
LadRx
LadRx Agreements
LadRx AAA
LadRx RPA
Medexus
Merck
Merck KGaA

B. Riley Securities, Inc.
Biotechnology Value Fund, L.P.
California Consumer Privacy Act of 2018, collectively the Act and its regulations
Coronavirus Aid, Relief, and Economic Security
current Good Manufacturing Practice
Chiesi Farmaceutici S.p.A.
XOMA Corporation, including its subsidiaries
Commercial Payment Purchase Agreement
California Privacy Rights Act
sufentanil sublingual tablet
U.S. Department of Defense
European Commission
European Medicines Agency
2015 Employee Stock Purchase Plan, as amended
European Union
U.S. Foreign Corrupt Practices Act of 1977, as amended
U.S. Food and Drug Administration
The Federal Food, Drug, and Cosmetic Act
Federal Deposit Insurance Corporation
Generally accepted accounting principles
General and administrative
General Data Protection Regulation
the Company's License Agreement with Novartis dated August 24, 2017
Healthcare Royalty Partners II, L.P.
H.C. Wainwright & Co., LLC
Federal Health Insurance Portability and Accountability Act of 1996
Innate cell engager
ImmunityBio, Inc. (formerly NantCell, Inc.)
Out-license agreement to ImmunityBio from LadRx dated July 27, 2017, related to the development
and commercialization of Aldoxorubicin, as amended on September 27, 2018
Intellectual Property
Janssen Biotech, Inc.
Kinnate Biopharma Inc.
Kuros Biosciences AG, Kuros US LLC and Kuros Royalty Fund (US) LLC, collectively
the Company's Royalty Purchase Agreement with Kuros dated July 14, 2021
LadRx Corporation (formerly CytRx Corporation)
LadRx AAA and LadRx RPA
the Company’s Assignment and Assumption Agreement with LadRx dated June 21, 2023
the Company’s Royalty Purchase Agreement with LadRx dated June 21, 2023
Medexus Pharmaceuticals, Inc.
Merck Sharp & Dohme Corp
Ares Trading SA

2

Table of Contents

Merck KGaA License Agreement

NDA
NIH
NOL
Novartis

November 2022 Letter Agreement
ObsEva
ObsEva IP Acquisition Agreement
Ology Bioservices

Organon
Organon License Agreement

Palo
Palo RPA
Pfizer
PSU
R&D
Regeneron
Amended Retention Plan
Retention Plan
Rezolute
Rezolute License Agreement

RPA
Roche
SEC
Second Bioasis RPA
Series A Preferred Stock
Series B Preferred Stock
Series A and Series B Preferred
Stock
Series B Depositary Shares
Sonnet
Sonnet Collaboration Agreement
SOX
SVB
Takeda
Takeda Collaboration Agreement

In-license agreement from Merck KGaA to ObsEva related to ebopiprant dated June 10, 2015 and
subsequently amended on July 8, 2016 (assumed by the Company as part of the ObsEva IP
Acquisition Agreement)
New Drug Application
National Institutes of Health
net operating loss
Novartis Pharma AG, Novartis International Pharmaceutical Ltd., Novartis Institutes for Biomedical
Research, Inc. and/or Novartis Vaccines and Diagnostics, Inc.
November 1, 2022 amendment to the April 2022 Letter Agreement
ObsEva SA
Company's IP Acquisition Agreement with ObsEva dated November 21, 2022
Ology Bioservices Inc. (formerly Nanotherapeutics Inc., now a wholly owned subsidiary of
National Resilience, Inc.)
Organon International GmbH
Out-license agreement to Organon from ObsEva dated July 26, 2021, related to the development
and commercialization of ebopiprant (assumed by the Company as part of the ObsEva IP
Acquisition Agreement)
Palobiofarma, S.L.
the Company's Royalty Purchase Agreement with Palo dated September 26, 2019
Pfizer, Inc.
Performance stock unit
Research and development
Regeneron Pharmaceuticals, Inc.
October 25, 2022 amendment to the Retention Plan
Retention and Severance Plan dated March 31, 2022
Rezolute, Inc., formerly Antria Bio, Inc.
the Company's License Agreement with Rezolute dated December 6, 2017, as amended in March
2018, January 2019 and March 2020
Royalty Purchase Agreement
F. Hoffmann-La Roche AG
U.S. Securities and Exchange Commission
the Company's Royalty Purchase Agreement with Bioasis dated November 2, 2020
the 8.625% Series A cumulative, perpetual preferred stock issued in December 2020
the 8.375% Series B cumulative, perpetual preferred stock issued in April 2021
Series A Preferred Stock and Series B Preferred Stock, collectively

the depositary shares, each representing 1/1000th interest in a share of Series B Preferred Stock
Sonnet BioTherapeutics, Inc., formerly Oncobiologics, Inc.
the Company's Collaboration Agreement with Sonnet dated July 23, 2012, as amended in May 2019
Sarbanes-Oxley Act of 2002
Silicon Valley Bank
Takeda Pharmaceutical Company Limited
the Company's Collaboration Agreement with Takeda dated November 1, 2006, as amended in
February 2007 and February 2009

3

Table of Contents

Talphera
TGFβ
U.S.
VABYSMO®
Viracta
Viracta RPA

XOMA
XRL
Zevra
Zevra APA

Talphera, Inc.
transforming growth factor beta
United States
faricimab-svoa
Viracta Therapeutics, Inc.
the Company's Royalty Purchase Agreement with Viracta dated March 22, 2021, as amended March
4, 2024

XOMA Corporation, a Delaware corporation, including subsidiaries
XRL 1 LLC, a wholly-owned subsidiary of XOMA
Zevra Therapeutics, Inc. (formerly KemPharm Denmark A/S)
Asset Purchase Agreement dated May 13, 2011 between LadRx and Orphazyme ApS, and assigned
to Zevra as of June 1, 2022, related to the sale of arimoclomol from LadRx to Zevra (assumed by
the Company as part of LadRx AAA)

4

Table of Contents

PART I

This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of
1933, as amended, (the “Securities Act”), Section 21E of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”), and the
Private  Securities  Litigation  Reform  Act  of  1995,  which  are  subject  to  the  “safe  harbor”  created  by  those  sections.  Forward-looking
statements  are  based  on  current  expectations,  estimates  and  forecasts,  as  well  as  our  management’s  beliefs  and  assumptions  and  on
information  currently  available  to  them,  and  are  subject  to  risks  and  uncertainties  that  are  difficult  to  predict.  In  some  cases  you  can
identify  forward-looking  statements  by  words  such  as  “may,”  “will,”  “should,”  “might,”  “could,”  “would,”  “expects,”  “plans,”
“anticipates,”  “believes,”  “estimates,”  “projects,”  “predicts,”  “potential,”  “intend”  “goal,”  “strategy,”  “continue,”  “design”  and
similar  words,  expressions  or  the  negative  of  such  terms  intended  to  identify  forward-looking  statements.  Examples  of  these  statements
include, but are not limited to, statements regarding: trend analyses and statements regarding future events, future financial performance,
anticipated  growth,  and  industry  prospects,  our  future  operating  expenses,  our  future  losses,  the  success  of  our  strategy  as  a  royalty
aggregator, the assumptions underlying our business model, the extent to which issued and pending patents may protect the products and
processes in which we have an ownership or royalty interest and prevent the use of the covered subject matter by third parties, the potential
of our existing product candidates to lead to the development of commercial products, our ability to receive potential milestone or royalty
payments under license and collaboration agreements and the amount and timing of receipt of those payments, our ability to locate suitable
assets to acquire, our ability to complete (on a timely basis or at all) and realize the benefits from acquisitions, uncertainties related to the
acquisition  of  interest  in  development-stage  and  clinical-stage  product  candidates,  fluctuations  in,  our  ability  to  predict  our  operating
results and cash flows, and the sufficiency of our capital resources. Forward-looking statements are based on assumptions that may not
prove accurate. Actual results could differ materially from those anticipated due to certain risks inherent in the biotechnology industry and
for our licensees engaged in the development of new products in a regulated market. Among other things: there can be no assurance that
our  revenues  or  expenses  will  meet  any  expectations  or  follow  any  trend(s);  we  may  be  unable  to  retain  our  key  employees;  litigation,
arbitration or other disputes with third parties may have a material adverse effect on us; our product candidates subject to our out-license
agreements  are  still  being  developed,  and  our  licensees’  may  require  substantial  funds  to  continue  development  which  may  not  be
available;  we  may  not  be  successful  in  entering  into  out-license  agreements  for  our  product  candidates;  if  our  therapeutic  product
candidates  do  not  receive  regulatory  approval,  our  third-party  licensees  will  not  be  able  to  manufacture  and  market  them;  products  or
technologies of other companies may render some or all of our product candidates noncompetitive or obsolete; we do not know whether
there  will  be,  or  will  continue  to  be,  a  viable  market  for  the  products  in  which  we  have  an  ownership  or  royalty  interest;  even  once
approved, a product may be subject to additional testing or significant marketing restrictions, its approval may be withdrawn or it may be
voluntarily taken off the market; and we and our licensees are subject to various state and federal healthcare related laws and regulations
that may impact the commercialization of our product candidates and could subject us to significant fines and penalties. These and other
risks,  and  uncertainties  that  may  cause  our  actual  results  or  outcomes  to  differ  materially  and  adversely  from  those  expressed  in  our
forward-looking statements, including those related to current economic and financial market conditions, are identified below in Item 1,
Business; Item 1A, Risk Factors; Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations; and
other sections of this Annual Report on Form 10-K.

Forward-looking statements are inherently uncertain and you should not place undue reliance on these statements, which speak
only as of the date that they were made. These cautionary statements should be considered in connection with any written or oral forward-
looking  statements  that  we  may  issue  in  the  future.  Except  as  required  by  law,  we  do  not  undertake  any  obligation  to  revise  or  update
publicly  any  forward-looking  statements  after  completion  of  the  filing  of  this  Annual  Report  on  Form  10-K  to  reflect  later  events  or
circumstances or to reflect the occurrence of unanticipated events, or otherwise.

In addition, statements that “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These
statements are based on information available to us as of the date of this Annual Report on Form 10-K. While we believe that information
provides  a  reasonable  basis  for  these  statements,  that  information  may  be  limited  or  incomplete.  Our  statements  should  not  be  read  to
indicate  that  we  have  conducted  an  exhaustive  inquiry  into,  or  review  of,  all  relevant  information.  These  statements  are  inherently
uncertain, and investors are cautioned not to unduly rely on these statements.

5

Table of Contents

All references to “portfolio” in this Annual Report on Form 10-K are to milestone and/or royalty rights associated with a basket

of product candidates in development.

We use our trademarks, trade names and services marks in this Annual Report on Form 10-K as well as trademarks, trade names
and  service  marks  that  are  the  property  of  other  organizations.  Solely  for  convenience,  trademarks  and  trade  names  referred  to  in  this
report appear without the ® and ™ symbols, but those references are not intended to indicate, in any way, that we will not assert, to the
fullest extent under applicable law, our rights or that the applicable owner will not assert its rights, to these trademarks and trade names.

6

Table of Contents

Risk Factors Summary

Below is a summary of material factors that make an investment in our securities speculative or risky. Importantly, this summary
does not address all of the risks and uncertainties that we face. Additional discussion of the risks and uncertainties summarized in this risk
factor summary, as well as other risks and uncertainties that we face, can be found under “Risk Factors” in Part I, Item 1A of this Annual
Report on Form 10-K. The below summary is qualified in its entirety by that more complete discussion of such risks and uncertainties. You
should consider carefully the risks and uncertainties described under “Risk Factors” in Part I, Item 1A of this Annual Report on Form 10-K
as part of your evaluation of the risks associated with an investment in our securities.

● Our acquisitions of potential future royalty or milestone payments may not produce anticipated revenues.

● We may not successfully complete or realize the expected business or financial benefits of our acquisitions or investments in

companies that hold royalty assets.

● Many of our potential royalty acquisitions may be associated with product candidates that are in clinical development and
have not yet been commercialized. If our potential royalty providers’ therapeutic product candidates do not receive regulatory
approval, our potential royalty providers will be unable to market them.

● Actual or threatened epidemics, pandemics, outbreaks of disease, or other public health crises, natural disasters, public health
crises, political crises and other catastrophic events, and unstable market and macroeconomic conditions have and may in the
future, adversely affect us, our licensees or royalty-agreement counterparties or their licensees.

● Biopharmaceutical  products  are  subject  to  sales  risks  and  substantial  competition  and  the  volatility  of  the  biotechnology

industry may affect us indirectly as well as directly.

● We depend on our third parties for the determination of royalty and milestone payments.

● The lack of liquidity of our acquisitions of future potential milestones and royalties may adversely affect us.

● Our royalty aggregator strategy may require that we register with the SEC as an “investment company” in accordance with

the Investment Company Act of 1940.

● We have sustained losses in the past, and we expect to sustain losses in the foreseeable future.

● Our royalty aggregator strategy may require us to raise additional funds.

● We have an obligation to pay quarterly dividends to holders of our Series A Preferred Stock and Series B Preferred Stock, and

these stockholders have rights senior to those of our common stockholders.

● Information available to us about the intellectual property or biopharmaceutical products underlying the potential royalties we
buy may be limited and our future income is dependent on numerous potential milestone and royalty-specific assumptions
that may prove not to be accurate.

● A large percentage of the calculated net present value of our portfolio is represented by a limited number of products, and the

royalties that we acquire may fall outside the biopharmaceutical industry.

● We may not be able to successfully identify and acquire potential milestone and royalty streams, and we may not be able to

successfully manage the risks associated with integration.

● Biological  products  and  product  candidates  of  our  potential  milestone  and  royalty  providers  may  face  more  intense

competition or competition sooner than anticipated.

7

Table of Contents

● Our  potential  royalty  providers  may  be  unable  to  price  our  products  effectively  or  obtain  coverage  and  adequate

reimbursement for sales of our products.

● We do not know whether there will be, or will continue to be, a viable market for the product candidates in which we have an

ownership, milestone, or royalty interest.

● Product liability claims may diminish the returns on biopharmaceutical products.

● We  and  our  potential  royalty  providers  may  be  unable  to  protect  our  or  their  intellectual  property,  and  litigation  regarding

intellectual property can be costly.

● We and our partners rely heavily on license and collaboration relationships and our potential milestone and royalty providers

may rely on other third parties to provide services.

● The  marketers  of  biopharmaceutical  products  are  substantially  responsible  for  the  ongoing  regulatory  approval,

commercialization, manufacturing and marketing of products.

● Certain  of  our  technologies  are  in-licensed  from  third  parties,  so  our  and  our  licensees’  use  of  them  may  be  restricted  and

subject to additional risks.

● We may not be able to attract and retain qualified personnel, and our employees may engage in misconduct or other improper

activities.

● Our information technology systems or data or those of our partners or contractors could be compromised, and our actual or
perceived failure to comply with any data privacy or security obligations could lead to regulatory investigations or actions;
litigation; fines and penalties; a disruption of our business operations; reputational harm; loss of revenue or profits; and other
adverse consequences.

● Even  after  FDA  approval,  a  product  may  be  subject  to  additional  testing  or  significant  marketing  restrictions,  its  approval

may be withdrawn, or it may be removed voluntarily from the market.

● Healthcare reform measures and other statutory or regulatory changes could adversely affect our business.

● We are subject to the U.S. Foreign Corrupt Practices Act and other anti-corruption laws, and as we or our potential milestone
and  royalty  providers  do  more  business  internationally,  we  expect  to  become  subject  to  additional  political,  economic  and
regulatory uncertainties.

● Our share price may be volatile, which may subject us to litigation.

● Our results of operations and liquidity needs could be materially negatively affected by market fluctuations or an economic

downturn.

● We may issue additional equity securities from time to time, and we may sell additional debt securities.

● Our organizational documents contain provisions that may prevent transactions that could be beneficial to our stockholders

and may insulate our management from removal.

● We can provide no assurance that we will, at all times, in the future be able to report that our disclosure controls and internal

controls over financial reporting are effective.

● Stockholder  and  private  lawsuits,  and  potential  similar  or  related  lawsuits,  could  result  in  substantial  damages,  divert

management’s time and attention from our business, and have an adverse effect on us.

8

Table of Contents

Item 1. BUSINESS

Overview and Strategy

XOMA is a biotech royalty aggregator. We have a sizable portfolio of economic rights to future potential milestone and royalty
payments associated with partnered commercial and pre-commercial therapeutic candidates. Our portfolio was built through the acquisition
of rights to future milestones, royalties and commercial payments since our royalty aggregator business model was implemented in 2017
combined  with  out-licensing  our  proprietary  products  and  platforms  from  our  legacy  discovery  and  development  business.  Our  royalty
aggregator business is primarily focused on early to mid-stage clinical assets, primarily in Phase 1 and 2, with significant commercial sales
potential that are licensed to larger pharmaceutical partners. We also acquire milestone and royalty revenue streams on late-stage clinical
assets  or  commercial  assets  that  are  designed  to  address  unmet  markets  or  have  a  therapeutic  advantage,  have  long  duration  of  market
exclusivity, and are expected to generate royalty or milestone payments to us in a short timeframe. We expect most of our future revenue to
be based on payments we may receive for milestones and royalties associated with these programs.

Our  strategy  is  to  expand  our  portfolio  by  acquiring  additional  potential  milestone  and  royalty  revenue  streams  from  product
candidates from third parties. We believe that expanding our portfolio through these acquisitions allows for further diversification across
therapeutic areas and development stages.

Royalty Portfolio

The  following  tables  highlight  key  assets  included  in  our  portfolio  of  potential  future  milestone  and  royalty  payment  streams.

These tables do not include all assets because certain assets are subject to confidentiality agreements.

KEY PORTFOLIO ASSETS

COMPANY

ASSET NAME

Alora

Day One

Janssen Biotech

Medexus

Rezolute

Roche

Takeda

Zevra

DSUVIA® (sufentanil sublingual
tablet)

DAY101 (tovorafenib)

JNJ-63723283 (cetrelimab)
IXINITY® [coagulation factor IX
(recombinant)]

RZ358

TARGET

mreceptors

Pan-RAF

PD-1

Factor IX

INSR

ROYALTY RATE

15% (Commercial)
37.5-75% (DoD)

Mid-single-digit

0.75%

Mid-single-digit

High single-digit to mid-teens

VABYSMO® (faricimab-svoa)

Angiopoietin-2 and VEGF-A 0.5%

TAK-079 (mezagitamab)

CD-38

4%

arimoclomol

Heat-shock protein 70

Mid-single-digit

LARGE PHARMA ASSETS

COMPANY

AstraZeneca

Bayer

ASSET NAME

AZD2936

TARGET

TIGIT/PD-1

BAY-1213790 (osocimab)

Factor XIa

LG Chem (AVEO Oncology) AV-299 (ficlatuzumab)

Novartis

Regeneron

CFZ533 (iscalimab)

CMP-001 (vidutolimod)

HGF

CD-40

TLR9

9

ROYALTY RATE

Confidential

Low single-digit

Low single-digit

Mid-single-digit to low-teens

High single-digit to double-digit

AB002 (E-WE thrombin)

E-WE thrombin

Table of Contents

BIOTECH ASSETS

COMPANY

ASSET NAME

Affimed

Affimed

Aronora

Aronora

Aronora

AFM13 (acimtamig)

AFM24

AB023 (gruticibart)

AB054

AVEO Oncology

AV-299 (ficlatuzumab)

Compugen

Denovo Biopharma

COM902

vosaroxin

ImmunityBio

aldoxorubicin

Incyte

Incyte

INCAGN2385

INCAGN02390

Monopar Therapeutics

MNPR-101

Palobiofarma

Palobiofarma

Palobiofarma

Palobiofarma

Palobiofarma

National Resilience

Rezolute

PBF-680

PBF-677

PBF-999

PBF-1129

PBF-1650

G03-52-01

RZ402

Acquisitions – Commercial Programs

Affitech Commercial Payment Purchase Agreement

TARGET

CD30/CD16A

EGRF/CD16A

Factor XI

Factor XII

HGF

TIGIT

ROYALTY RATE

Confidential

Confidential

Low single-digit

Low single-digit

Low single-digit

Low single-digit

Confidential

topoisomerase II

High single-digit

Albumin-linked formulation
of doxorubicin

Mid-single-digits to mid-teens

LAG-3

TIM-3

uPAR

Low to mid-single-digit

Low to mid-single-digit

None

Adenosine A1 receptor

Low single-digit

Adenosine A3 receptor

Low single-digit

Adenosine A2a receptor/
Phosphodiesterase 10 (PDE-
10)

Low single-digit

Adenosine A2b receptor

Low single-digit

Adenosine A3 receptor

Low single-digit

Botulinum neurotoxins

15%

Plasma kallikrein

Low single-digit

In  October  2021,  we  entered  into  the Affitech  CPPA,  pursuant  to  which  we  purchased  a  future  stream  of  commercial  payment
rights  to  Roche’s  VABYSMO®  (faricimab-svoa)  from  Affitech  for  an  upfront  payment  of  $6.0  million.  We  are  eligible  to  receive
commercial payments from Roche consisting of 0.5% of future net sales of faricimab for a ten-year period following the first commercial
sales in each applicable jurisdiction. In 2022, VABYSMO was approved by the FDA and the EMA for the treatment of wet, or neovascular,
age-related macular degeneration and diabetic macular edema. In 2022, pursuant to the Affitech CPPA, we paid Affitech $8.0 million in
milestone payments tied to these marketing approvals. In October 2023, the FDA approved VABYSMO for the treatment of retinal vein
occlusion.  

Pursuant  to  the  Affitech  CPPA,  we  received  commercial  payments  totaling  $7.3  million  and  $0.5  million  in  2023  and  2022,
respectively. Based on net sales of VABYSMO in 2023, we paid Affitech additional milestones totaling $6.0 million in March 2024, and we
may pay up to an additional $6.0 million in milestones based on the achievement of certain sales thresholds in future periods.

10

Table of Contents

Aptevo Commercial Payment Purchase Agreement

In  March  2023,  we  entered  into  the Aptevo  CPPA,  pursuant  to  which  we  acquired  the  full  commercial  payment  stream  and  a
portion  of  the  milestone  rights  to  IXINITY®  [coagulation  factor  IX  (recombinant)],  which  is  marketed  by  Medexus  for  the  control  and
prevention  of  bleeding  episodes  and  postoperative  management  in  people  with  Hemophilia  B.  We  expect  to  receive  a  mid-single  digit
percentage  payment  stream  on  all  IXINITY  sales  from  January  1,  2023  until  the  first  quarter  of  2035,  and  also  expect  to  be  entitled  to
receive milestone payments. Under the terms of the Aptevo CPPA, in 2023 we paid Aptevo a $9.6 million upfront payment plus a $50,000
one-time payment when the first commercial payment exceeded $0.5 million.

Pursuant to the Aptevo CPPA, we received commercial payments totaling $1.7 million in 2023.

Talphera Commercial Payment Purchase Agreement

In  January  2024,  we  acquired  an  economic  interest  in  DSUVIA®  (sufentanil  sublingual  tablet)  from Talphera,  for  $8.0  million.
DSUVIA was approved in 2018 by the FDA for use in adults in certified medically supervised healthcare settings. In April 2023, Talphera
divested DSUVIA to Alora Pharmaceuticals for an upfront payment, a 15% royalty on commercial net sales, a 75% royalty on net sales to
the  DoD,  and  up  to  $116.5  million  in  milestone  payments.  Under  the  terms  of  the  agreement,  we  are  entitled  to  receive  100%  of  all
royalties  and  milestones  related  to  DSUVIA  sales  until  we  receive  $20.0  million.  Once  we  receive  $20.0  million,  the  75%  royalties
generated from DoD purchases and the remaining $116.5 million in potential milestone payments due from Alora will be shared equally
between us and Talphera. We will fully retain the 15% royalty associated with DSUVIA commercial sales.

Acquisitions - Pre-Commercial Programs

LadRx Agreements

In June 2023, we entered into the LadRx AAA pursuant to the which we acquired from LadRx all of its rights, title and interests
related to arimoclomol under the Zevra RPA. We also entered into the LadRx RPA, pursuant to which we acquired the right to receive all of
the  future  royalties,  regulatory  and  commercial  milestone  payments  as  well  as  other  related  payments  due  to  LadRx  from  ImmunityBio
related  to  aldoxorubicin  under  the  ImmunityBio  License  Agreement.  The  purchased  rights  related  to  arimoclomol  include  potential
regulatory and commercial milestone payments of up to $52.5 million (net of certain payment obligations of up to $9.5 million based on a
portion of the regulatory and commercial milestone payments) and potential royalty payments in low single-digit percentages of aggregate
net  sales  associated  with  arimoclomol.  The  purchased  payments  related  to  aldoxorubicin  include  potential  regulatory  and  commercial
milestone payments of up to $342.7 million and royalty payments on aggregate net sales of aldoxorubicin in the low to mid-teens for sales
of orphan indications and mid to high single-digit percentages for sales of other licensed products.

Upon closing of the LadRx Agreements, we paid LadRx an upfront payment of $5.0 million.  In January 2024, Zevra announced
the  FDA  accepted  its  NDA  resubmission  for  arimoclomol,  and  pursuant  to  the  LadRx  RPA,  we  paid  LadRx  a  $1.0  million  milestone
payment.  We  may  pay  up  to  an  additional  $1.0  million  commercial  milestone  payment  related  to  arimoclomol  and  an  additional  $4.0
million regulatory milestone payment related to aldoxorubicin.  

Kuros Royalty Purchase Agreement

In July 2021, we entered into the Kuros RPA, pursuant to which we acquired the rights to 100% of the potential future royalties
from commercial sales, which are tiered from high single-digit to low double-digits, and up to $25.5 million in pre-commercial milestone
payments  associated  with  an  existing  license  agreement  related  to  Checkmate  Pharmaceuticals’  vidutolimod  (CMP-001),  a  Toll-like
receptor 9 agonist, packaged in a virus-like particle, for an upfront payment of $7.0 million. We may pay additional sales-based milestone
payments to Kuros of up to $142.5 million, representing a portion of the future royalties on commercial sales.

11

Table of Contents

In May 2022, Regeneron completed its acquisition of Checkmate Pharmaceuticals resulting in a $5.0 million milestone payment to

Kuros. Pursuant to the Kuros RPA, we were entitled to 50% of the milestone payment, which we received in July 2022.

Viracta Royalty Purchase Agreement

In March 2021, we entered into the Viracta RPA, pursuant to which we acquired the right to receive future royalties, milestone
payments, and other payments related to two clinical-stage drug candidates for an upfront payment of $13.5 million. The first candidate,
DAY101  (a  pan-RAF  kinase  inhibitor),  is  being  developed  by  Day  One  Biopharmaceuticals,  and  the  second  candidate,  vosaroxin  (a
topoisomerase II inhibitor), is being developed by Denovo Biopharma. We acquired the right to receive (i) up to $54.0 million in potential
milestone payments, potential royalties on sales, if approved, and other payments related to DAY101, excluding up to $5.0 million retained
by Viracta, and (ii) up to $57.0 million in potential regulatory and commercial milestone payments and high single-digit royalties on sales
related to vosaroxin, if approved.

In October 2023, we earned a $5.0 million milestone payment related to the FDA’s acceptance of Day One Biopharmaceuticals’

NDA for tovorafenib as a monotherapy in relapsed or progressive pediatric low-grade glioma.

Agenus Royalty Purchase Agreement

In  September  2018,  we  entered  into  the  Agenus  RPA,  pursuant  to  which  we  acquired  the  right  to  receive  33%  of  the  future
royalties  due  to Agenus  from  Incyte  (net  of  certain  royalties  payable  by Agenus  to  a  third  party)  and  10%  of  all  future  developmental,
regulatory and sales milestone payments on sales of certain Incyte immuno-oncology assets. In addition, we acquired the right to receive
33% of the future royalties due to Agenus from Merck and 10% of all future developmental, regulatory and sales milestone payments on
sales of MK-4830, an immuno-oncology product. Pursuant to the Agenus RPA, our share in future potential development, regulatory and
commercial  milestones  is  up  to  $59.5  million,  and  the  royalties  have  no  limit.  Under  the  terms  of  the Agenus  RPA,  we  paid Agenus  an
upfront payment of $15.0 million.

In November 2020, MK-4830 advanced into Phase 2 development. As a result of the advancement, Agenus earned a $10.0 million

clinical development milestone payments pursuant to its license agreement with Merck, of which we received $1.0 million.

Aronora Royalty Purchase Agreement

In April 2019, we entered into the Aronora RPA, pursuant to which we acquired the rights to potential royalties and a portion of
upfront,  milestone,  and  option  payments  associated  with  five  anti-thrombotic  hematology  product  candidates  in  development:  three
candidates subject to Aronora’s collaboration with Bayer (the “Bayer Products”) and two additional early-stage candidates (the “non-Bayer
Products”).

Under the terms of the Aronora RPA, we made a $6.0 million upfront payment to Aronora when the transaction closed in June
2019, and in September 2019 we made an additional $3.0 million payment for the three Bayer Products that were active as of September
2019. Pursuant to the Aronora RPA, if we receive at least $25.0 million in cumulative royalties on net sales per product, we will be required
to pay associated tiered milestones payments to Aronora in an aggregate amount of up to $85.0 million per product. The tiered milestones
will be paid based on various royalty tiers prior to reaching $250.0 million in cumulative royalties on net sales per product. We will retain
royalties per product in excess of $250.0 million. We are also entitled to receive, on average, low single-digit royalties on future sales of the
Bayer  Products  and  10%  of  all  future  developmental,  regulatory  and  sales  milestones  related  to  the  Bayer  Products.  In  addition,  we
purchased  from Aronora  the  right  to  receive  a  low  single-digit  percentage  of  net  sales  of  the  non-Bayer  Products  and  10%  of  all  future
payments, including upfront payments, option payments and developmental, regulatory and sales milestone payments on potential future
sales of the non-Bayer Products. In July 2020, Bayer elected to not exercise its option on the third Bayer Product and that product is now
subject to the same economic terms as the non-Bayer Products.

12

Table of Contents

Palobiofarma Royalty Purchase Agreement

In September 2019, we entered into the Palo RPA, pursuant to which we acquired the rights to potential royalty payments in low
single-digit percentages of aggregate net sales associated with six product candidates in various clinical development stages, targeting the
adenosine pathway with potential applications in solid tumors, non-Hodgkin’s lymphoma, asthma/chronic obstructive pulmonary disease,
ulcerative  colitis,  idiopathic  pulmonary  fibrosis,  lung  cancer,  psoriasis,  nonalcoholic  steatohepatitis  and  other  indications  (the  “Palo
Licensed Products”) that are being developed by Palo. Under the terms of the Palo RPA, we paid Palo an upfront payment of $10.0 million
for the rights to potential royalty payments on future potential sales of the Palo Licensed Products.

ObsEva Intellectual Property Acquisition Agreement

In  November  2022,  we  entered  into  the  ObsEva  IP  Acquisition  Agreement  pursuant  to  which  we  acquired  all  of  ObsEva’s
intellectual property (patents and know-how) and license agreement rights related to ebopiprant, an investigational compound previously
licensed by ObsEva from Merck KGaA. We also assumed ObsEva’s ongoing obligations under the Organon License Agreement and the
Merck  KGaA  License  Agreement.  Pursuant  to  the  Organon  License  Agreement,  we  were  eligible  to  receive  up  to  $475.0  million  in
payments for ebopiprant development, commercialization and sales-based milestones, and royalties that range from low to mid-teens from
Organon.  If  ebopiprant  was  successfully  commercialized,  we  would  have  been  required  to  make  mid-single-digit  royalty  payments  to
Merck KGaA. We paid ObsEva a $15.0 million upfront payment at closing and would have paid potential earn-out payments of up to $97.5
million  for  development,  regulatory  and  sales-based  milestones,  representing  a  portion  of  what  we  would  have  received  pursuant  to  the
Organon License Agreement.

On October 23, 2023, Organon notified us of its intent to terminate the Organon License Agreement, which we assumed pursuant
to the ObsEva IP Acquisition Agreement. The termination was effective as of January 21, 2024, and we will not be entitled to any milestone
payments with respect to any milestone achieved by Organon following the notice of termination. We evaluated the related intangible asset
balance for impairment and recorded an impairment charge of $14.2 million as of December 31, 2023.

Bioasis Royalty Purchase Agreement

In  February  2019,  we  entered  into  the  Bioasis  RPA,  pursuant  to  which  we  acquired  future  milestone,  royalty  and  option  fee
payment  rights  from  Bioasis  for  product  candidates  that  were  being  developed  pursuant  to  a  license  agreement  between  Bioasis  and
Prothena Biosciences Limited. Under the terms of the Bioasis RPA, we paid Bioasis an upfront cash payment of $0.3 million and would
have been required to make contingent future cash payments of up to $0.2 million to Bioasis if and when the licensed product candidates
reached  certain  development  milestones.  In  November  2020,  we  entered  into  the  Second  Bioasis  RPA,  pursuant  to  which  we  acquired
potential future milestone and other payments, and royalty rights from Bioasis for product candidates that were being developed pursuant to
a research collaboration and license agreement between Bioasis and Chiesi. We paid Bioasis $1.2 million upon the closing of the Second
Bioasis RPA for the purchased rights. In June 2023, Bioasis announced the suspension of all of its operations and the termination of the
research  collaboration  and  license  agreement  between  Bioasis  and  Chiesi.  We  do  not  expect  to  receive  any  milestone,  royalty  or  other
payments under the Biosis RPA or Second Bioasis RPA. In June 2023, we recorded an impairment charge of $1.6 million.

Selected Programs Underlying Our Portfolio

The  following  is  a  summary  of  significant  licenses  and  collaboration  agreements  related  to  our  legacy  product  candidates  and

technologies.

13

Table of Contents

Novartis – Anti-CD40 Antibody

In  February  2004,  we  entered  into  an  exclusive,  worldwide,  multi-product  collaboration  agreement  with  Chiron  to  research,
develop and commercialize multiple antibody product candidates for the treatment of cancer, and such agreement was replaced with the
Chiron Collaboration Agreement entered into in May 2005. The Chiron Collaboration Agreement was a risk-sharing arrangement whereby
Chiron and we shared expenses and revenues on a 70-30 basis, with our share being 30%. It included a loan facility from Chiron to us,
secured by our 30% ownership interest in the collaboration, of up to $50.0 million to fund up to 75% of our share of expenses beginning in
2005.

In  October  2005,  Chiron  announced  it  had  entered  into  a  definitive  merger  agreement  with  Novartis  under  which  Novartis
acquired  all  of  the  remaining  outstanding  shares  of  Chiron.  This  transaction  closed  in  2006  at  which  time  Novartis  acquired  Chiron’s
interest  in  the  Chiron  Collaboration Agreement.  In  July  2008,  Novartis  and  we  restructured  the  Chiron  Collaboration Agreement,  which
involved six development programs including iscalimab, a fully human anti-CD40 antagonist antibody intended as a treatment for B-cell
mediated  diseases,  including  malignancies  and  autoimmune  diseases. As  part  of  the  restructuring,  Novartis,  as  successor  to  Chiron,  was
granted, among other things, control over the product development collaborations remaining thereunder, including iscalimab. In September
2015, we and Novartis agreed to reduce the royalty-style payments that we were eligible to receive on sales of Novartis’ clinical-stage anti-
CD40 antibodies (such as iscalimab). These royalty-style payments were previously tiered based on sales levels, and were amended to have
percentage rates ranging from mid-single-digit to low teens.

In  September  2021,  Novartis  announced  its  decision  to  discontinue  its  study  of  CFZ533  (iscalimab)  in  kidney  transplant.  In
September 2022, after an interim analysis of data, Novartis also decided to discontinue its study of CFZ533 in liver transplant. Novartis is
continuing iscalimab studies in other indications, such as Sjögren’s Syndrome.

Our right to royalty-style payments expires on the later of the expiration of any licensed patent covering each product or 10 years

from the first commercial sale of each product in each country.

Takeda

In  November  2006,  we  entered  into  the  Takeda  Collaboration Agreement  with  Takeda  under  which  we  agreed  to  discover  and

optimize therapeutic antibodies against multiple targets selected by Takeda.

Under the Takeda Collaboration Agreement, we may receive additional milestone payments of an aggregate of up to $19.0 million
relating to TAK-079 (mezagitamab) and a 4% royalty on future sales of all products subject to this license. Our right to milestone payments
expires on the later of the receipt of payment from Takeda of the last amount to be paid under the agreement or the cessation by Takeda of
all research and development activities with respect to all program antibodies, collaboration targets or collaboration products. Our right to
receive  royalties  expires  on  the  later  of  13.5  years  from  the  first  commercial  sale  of  each  royalty-bearing  discovery  product  or  the
expiration of the last-to-expire licensed patent (or 12 years from first commercial sale if there is significant generic competition post patent-
expiration).

In  February  2009,  we  expanded  our  existing  collaboration  to  provide  Takeda  with  access  to  multiple  antibody  technologies,
including  a  suite  of  research  and  development  technologies  and  integrated  information  and  data  management  systems.  We  may  receive
milestones  of  up  to  $3.3  million  per  discovery  product  candidate  and  low  single-digit  royalties  on  future  sales  of  all  antibody  products
subject to this license. Our right to milestone payments expires on the later of the receipt of payment from Takeda of the last amount to be
paid  under  the  agreement  or  the  cessation  by  Takeda  of  all  research  and  development  activities  with  respect  to  all  program  antibodies,
collaboration targets or collaboration products. Our right to royalties expires on the later of 10 years from the first commercial sale of such
royalty-bearing discovery product or the expiration of the last-to-expire licensed patent.

In November 2020, the first patient was dosed in Takeda’s Phase 2 study of mezagitamab, and we earned a $2.0 million milestone
payment  from  Takeda.  We  are  eligible  to  receive  remaining  milestone  payments  of  up  to  a  total  of  $16.0  million  under  the  Takeda
Collaboration Agreement.

14

Table of Contents

In  August  2021,  Molecular  Templates,  Inc.  assumed  full  rights  to  TAK-169  from  Takeda,  including  full  control  of  TAK-169

clinical development per the terms of its terminated collaboration agreement with Takeda.

In January 2022, we earned a development milestone of $0.8 million pursuant to the Takeda Collaboration Agreement.

Rezolute

In December 2017, we entered into a license agreement with Rezolute pursuant to which we granted an exclusive global license to
Rezolute to develop and commercialize RZ358 (previously known as “X358”) products for all indications. In addition, we entered into a
common  stock  purchase  agreement  with  Rezolute  pursuant  to  which  Rezolute  agreed  to  issue  to  us,  as  consideration  for  receiving  the
license for RZ358, a certain number of its common stock in connection with any future equity financing activities.

Under  the  terms  of  the  license  agreement,  Rezolute  is  responsible  for  all  development,  regulatory,  manufacturing  and
commercialization  activities  associated  with  RZ358  and  is  required  to  make  certain  development,  regulatory  and  commercial  milestone
payments to us of up to an aggregate of $232.0 million based on the achievement of pre-specified criteria. Under the license agreement, we
are also eligible to receive royalties ranging from the high single-digits to the mid-teens based upon annual net sales of any commercial
product incorporating RZ358. Rezolute’s obligation to pay royalties with respect to a particular RZ358 product and country will continue
for the later of the date of expiration of the last valid patent claim covering the product in each country, or 12 years from the date of the first
commercial sale of the product in each country. Rezolute’s future royalty obligations in the U.S. will be reduced by 20% if the manufacture,
use or sale of a licensed product is not covered by a valid patent claim, until such a claim is granted.

Pursuant  to  the  license  agreement,  we  are  eligible  to  receive  a  low  single-digit  royalty  on  sales  of  Rezolute’s  other  non-RZ358
products from its current programs, including RZ402 which is in Phase 1 clinical study. Rezolute’s obligation to pay royalties with respect
to  a  particular  Rezolute  product  and  country  will  continue  for  the  longer  of  12  years  from  the  date  of  the  first  commercial  sale  of  the
product in each country or for so long as Rezolute or its licensee is selling such product in any country, provided that any such licensee
royalty will terminate upon the termination of the licensee’s obligation to make payments to Rezolute based on sales of such product in
each country.

The  license  agreement  contains  customary  termination  rights  relating  to  material  breach  by  either  party.  Rezolute  also  has  a
unilateral right to terminate the license agreement in its entirety on ninety days’ notice at any time. To the extent permitted by applicable
laws, we have the right to terminate the license agreement if Rezolute challenges the licensed patents.

No  consideration  was  exchanged  upon  execution  of  the  arrangement.  In  consideration  for  receiving  the  license  for  RZ358,

Rezolute agreed to issue shares of its common stock and pay cash to us upon the occurrence of any future equity financing activities.

The  license  agreement  was  subsequently  amended  in  2018,  2019  and  2020.  Pursuant  to  the  terms  of  the  license  agreement,  as
amended, we received a total of $6.0 million upon Rezolute’s equity financing activities and $8.5 million in installment payments through
October 2020. We also received 161,861 shares of common stock of Rezolute (on an as-adjusted post reverse-split basis).

In January 2022, Rezolute dosed the last patient in its Phase 2b clinical trial for RZ358, which triggered a $2.0 million milestone

payment due to us pursuant to the Rezolute License Agreement, as amended.

In December 2023, Rezolute announced it had initiated a Phase 3 clinical study for RZ358 in congenital hyperinsulinism.

15

Table of Contents

Janssen

In August 2019, we entered into an agreement with Janssen pursuant to which we granted a non-exclusive license to Janssen to
develop and commercialize certain product candidates, including our patents and know-how. Under the agreement, Janssen made a one-
time payment of $2.5 million to us. Additionally, for each product candidate, we are entitled to receive milestone payments of up to $3.0
million  upon  Janssen’s  achievement  of  certain  clinical  development  and  regulatory  approval  milestones. Additional  milestone  payments
may be due for product candidates which are the subject of multiple clinical trials. Upon commercialization, we are eligible to receive a
0.75%  royalty  on  net  sales  of  each  product.  Janssen’s  obligation  to  pay  royalties  with  respect  to  a  particular  product  and  country  will
continue until the eighth-year-and-sixth-month anniversary of the first commercial sale of the product in such country. The agreement will
remain in effect unless terminated by mutual written agreement.

In 2023, we earned a total of $1.5 million in milestone payments from Janssen, which included five milestone payments for IND

filings and one milestone payment upon dosing of the first patient in a Phase 3 clinical trial evaluating one of Janssen’s biologic assets.

Competition

The biotechnology and pharmaceutical industries are subject to significant technological change. Some of the drugs our licensees
or milestone and royalty partners are developing may compete with existing therapies or other product candidates in development by other
companies. Furthermore, academic institutions, government agencies and other public and private organizations conducting research may
seek patent protection with respect to potentially competing products or technologies and may establish collaborative arrangements with
our licensees’ or royalty partners’ competitors. There can be no assurance that developments by others, including, without limitation, the
development  of  generics  or  biosimilars,  will  not  render  our  licensees’  or  royalty  partners’  products  or  technologies  obsolete  or
uncompetitive.

Additionally, our royalty aggregator model faces competition on at least two fronts. First, there are other companies, funds and
other  investment  vehicles  seeking  to  aggregate  royalties  or  provide  alternative  financing  to  development-stage  biotechnology  and
pharmaceutical  companies.  These  competitor  companies,  funds  and  other  investment  vehicles  may  have  a  lower  target  rate  of  return,  a
lower cost of capital or access to greater amounts of capital and thereby may be able to successfully acquire assets that we are also targeting
for  acquisitions.  Second,  existing  or  potential  competitors  to  our  partners  and  licensees’  products,  particularly  large  pharmaceutical
companies,  may  have  greater  financial,  technical  and  human  resources  than  our  licensees. Accordingly,  these  competitors  may  be  better
equipped to develop, manufacture and market products. Many of these companies also have extensive experience in preclinical studies and
human clinical trials, obtaining FDA and other regulatory approvals and manufacturing and marketing pharmaceutical products.

For a discussion of the risks associated with our competitive environment, refer to Part I, Item 1A, “Risk Factors.”

Government Regulation and Environmental Matters

The research and development, manufacturing and marketing of pharmaceutical and biological products are subject to regulation
by numerous governmental authorities in the U.S. and other countries. We and our partners and licensees, depending on specific activities
performed, are subject to these regulations. In the U.S., pharmaceuticals and biological products are subject to regulation by both federal
and various state authorities, including the FDA. The Federal Food, Drug and Cosmetic Act and, for biological products, the Public Health
Service Act, govern the testing, manufacture, safety, efficacy, purity, potency, labeling, storage, recordkeeping, approval, reporting, tracking
and tracing, importing and exporting, and advertising, marketing and promotion of pharmaceutical and biological products, and there are
other comparable laws and regulations that apply at the state level. Further, various other state and federal healthcare laws and regulations,
including  the  federal  Anti-Kickback  Statute,  the  federal  False  Claims  Act  and  state  and  federal  data  privacy  and  security  laws  and
regulations,  may  also  apply.  There  are  similar  regulations  in  other  countries  as  well.  For  both  currently  marketed  products  and  product
candidates  in  development,  failure  to  comply  with  applicable  regulatory  requirements  can,  among  other  things,  result  in  delays,  the
suspension of regulatory approvals, as well as possible civil and criminal sanctions. Development-stage product candidates in our portfolio
require approval by the FDA before we

16

Table of Contents

will  recognize  any  royalties  from  sales.  In  addition,  changes  in  existing  regulations  could  have  a  material  adverse  effect  on  us  or  our
partners.

In the U.S., the EU and other significant or potentially significant markets for our portfolio and product candidates, government
authorities and third-party payors are increasingly attempting to limit or regulate the price of medical products and services. In the U.S., the
volume  of  drug  pricing-related  legislation  has  dramatically  increased  in  recent  years.  For  example,  Congress  has  enacted  laws  requiring
manufacturers to refund the Centers for Medicare & Medicaid Services, or CMS, for certain discarded amounts of drugs from single-use
vials beginning in 2023 and eliminating the existing cap on Medicaid rebate amounts beginning in 2024. Also, in August 2022 Congress
enacted  the  Inflation  Reduction  Act  of  2022,  which,  among  other  things,  requires  the  Department  of  Health  and  Human  Services  to
negotiate  Medicare  prices  for  certain  drugs,  imposes  an  inflation-based  rebate  on  Medicare  Part  B  and  D  utilization,  restructures  the
Medicare Part D benefit and increases manufacturer contributions in some or all of the Medicare Part D benefit phases. In addition, many
state legislatures are considering, or have already passed into law, legislation that seeks to indirectly or directly regulate pharmaceutical
drug pricing, such as requiring manufacturers to publicly report proprietary pricing information, creating review boards for prices to state
agencies,  and  encouraging  the  use  of  generic  drugs.  In  both  the  U.S.  and  elsewhere,  sales  of  medical  products  and  treatments  are
dependent, in part, on the availability of coverage and adequate reimbursement from third-party payors, such as government and private
insurance  plans.  Further,  many  countries  outside  the  U.S.,  including  the  EU  member  states,  have  established  complex  and  lengthy
procedures to obtain price approvals and coverage reimbursement and periodically review their pricing and reimbursement decisions. If any
pricing-related regulation impacts products in our portfolio, it would result in lower royalties received by us.

We believe there are no significant compliance issues with laws and regulations that have been enacted or adopted regulating the
discharge of materials into the environment, or otherwise relating to the protection of the environment, that have adversely affected, or are
reasonably  expected  to  adversely  affect,  our  business,  financial  condition  and  results  of  operations,  and  we  currently  do  not  anticipate
material capital expenditures arising from environmental regulation. We believe climate change could present risks to our business. Some
of the potential impacts of climate change to our business include increased operating costs due to additional regulatory requirements and
the risk of disruptions to our business. We do not believe these risks are material to our business at this time.

For a discussion of the risks associated with our compliance with government regulations, see Part 1, Item 1A, “Risk Factors.”

Intellectual Property

Intellectual property is important to our business and our future income streams will depend in part on our partners and licensees’
ability  to  obtain  patents  and  to  operate  without  infringing  on  the  proprietary  rights  of  others. We  hold  and  have  filed  applications  for  a
number of patents in the U.S. and internationally to protect our products and technology. We also have obtained or have the right to obtain
licenses  to,  or  income  streams  based  on,  certain  patents  and  applications  filed  by  others.  However,  the  patent  position  of  biotechnology
companies generally is highly uncertain and consistent policy regarding the breadth of allowed claims has not emerged from the actions of
the  U.S.  Patent  and  Trademark  Office  with  respect  to  biotechnology  patents.  Accordingly,  no  assurance  can  be  given  that  our,  or  our
partners or licensees’ patents will afford protection against competitors with similar products or that others will not obtain patents claiming
aspects similar to those covered by our, or our partners’ or licensees’ patent applications. Some of our agreements, or those of our partners
or licensees, contain “step-down” provisions where the royalty rate is reduced following patent expiration or revocation. Furthermore, there
can be no assurance that our royalties will expire when expected. Any reductions in the duration of royalties relative to our estimates may
adversely affect our financial condition and results of operations. Below is a list of representative patents and patent applications related to
our licensed programs:

Licensee

Program

Representative
Patents/Applications

Subject Matter

Rezolute

Anti-INSR

US 9,944,698
EP 2 480 254
JP 5849050

Insulin receptor-modulating antibodies
having the functional properties of RZ358

Expected Last
Expiration in Patent
Family
2030

17

Table of Contents

Licensee

Program

Representative
Patents/Applications

Subject Matter

US 10,711,067
EP 3 265 491A1

Methods of treating or preventing post-
prandial hypoglycemia after gastric bypass
surgery using a negative modulator antibody
to the insulin receptor

WO2023225657A2*

RZ358 formulations

Expected Last
Expiration in Patent
Family
2036

2043

2030

Ology
Bioservices

Various

Anti-BoNT

Phage display
libraries

US 8,821,879
EP 2 473 191

US 8,546,307
EP 2 344 686

AVEO

Anti-HGF

US 7,649,083**

Amolyt

Anti-PTH1R

Seeking out-
license

Ebopiprant

US 10,519,250
EP 3 490 600A1
US 8,451,480***
EP1 487 442***

9,447,055***
9,834,528***
10,259,795***
EP 3 400 217***

10,555,934
11,524,003
EP 3 397 622

11,534,428

Coformulations of anti- botulinum
neurotoxin antibodies

XOMA phage display library components

2032

Human-Engineered anti-HGF antibodies
and uses thereof
Parathyroid Hormone Receptor 1
Antibodies and Uses Thereof
Generically covers ebopiprant  

Ebopiprant; prodrug valine ester; method of
synthesizing ebopiprant, method of treating
or preventing preterm labor by
administering ebopiprant 

Treating pre-term labor or delaying onset of
labor with Ebopiprant or prodrug valine
ester plus an additional agent such as
nifedipine or atosiban 

Delaying onset of delivery by administering
ebopiprant and about 20mg of nifedipine

2028

2037

2024

2036 

2037 

2039 

* Jointly owned with Rezolute, Inc.
** Jointly owned with AVEO Pharmaceuticals, Inc.
***Owned by Merck Serono S.A. 

If certain patents issued to others are upheld or if certain patent applications filed by others are issued and upheld, our partners and
licensees  may  require  certain  licenses  from  others  to  develop  and  commercialize  certain  potential  product  candidates  incorporating  our
technology. There can be no assurance that such licenses, if required, will be available on acceptable terms, if at all. If such licenses are
obtained, our partners and licensees may be able to deduct some or all of the costs from the royalties they owe to us.

We  seek  to  protect  our  proprietary  information,  in  part,  by  confidentiality  agreements  with  our  employees,  consultants  and
partners. These parties may breach these agreements, and we may not have adequate remedies for any breach. To the extent that we or our
consultants  or  partners  use  intellectual  property  owned  by  others,  we  may  have  disputes  with  our  consultants  or  partners  or  other  third
parties, as to the rights in related or resulting know-how and inventions.

18

  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Table of Contents

Concentration of Risk

Our  business  model  is  dependent  on  third  parties  achieving  specified  development  milestones  and  product  sales.  Our  portfolio
currently includes partner funded programs from which we could potentially receive royalties or other payments if the programs achieve
marketability. A large percentage of the calculated net present value of our portfolio is represented by a limited number of products. The
failure of any one of these products to move forward in clinical development or commercialization may have a material adverse effect on
our financial condition and results of operations.

Corporate Information

We  were  incorporated  in  Delaware  in  1981  and  redomiciled  as  a  Bermuda-exempted  company  in  December  1998.  Effective
December  31,  2011,  we  redomiciled  from  Bermuda  to  Delaware  and  changed  our  name  from  XOMA  Ltd.  to  XOMA  Corporation.
References  to  the  “Company”  and  “XOMA”  before  December  31,  1998  or  after  December  31,  2011,  refer  to  XOMA  Corporation,  a
Delaware  corporation;  references  to  the  “Company”  and  “XOMA”  between  December  31,  1998  and  December  31,  2011  refer  to
XOMA Ltd., a Bermuda company.

Our principal executive offices are located at 2200 Powell Street, Suite 310, Emeryville, California 94608. Our telephone number
at our principal executive offices is (510) 204-7200. Our website address is www.xoma.com. The information found on our website is not
part of this or any other report filed with or furnished to the SEC.

Employees

We rely on a small number of skilled, experienced, and innovative employees to conduct the operations of our Company. As of
March 4, 2024, we employed 13 full-time employees who were primarily engaged in executive, business development, legal, finance and
administrative positions. We also utilize independent contractors and consultants to supplement our workforce.  

Item 1A. RISK FACTORS

The  following  risk  factors  and  other  information  included  in  this Annual  Report  should  be  carefully  considered. The  risks  and
uncertainties  described  below  are  not  the  only  ones  we  face.  Additional  risks  and  uncertainties  not  presently  known  to  us  or  that  we
currently  believe  to  be  immaterial,  also  may  impair  our  business  operations.  If  any  of  the  following  risks  or  uncertainties  occur,  our
business, financial condition, operating results and cash flows could be materially adversely affected.

Risks Related to our Royalty Aggregator Strategy

Our acquisitions of potential future royalty and/or milestone payments may not produce anticipated revenues and/or may be negatively
affected by a default or bankruptcy of the licensor(s) or licensee(s) under the applicable license agreement(s) covering such potential
royalties  and/or  milestones,  and  if  such  transactions  are  secured  by  collateral,  we  may  be,  or  may  become,  under-secured  by  the
collateral  or  such  collateral  may  lose  value  and  we  will  not  be  able  to  recuperate  our  capital  expenditures  associated  with  the
acquisition.

We routinely review opportunities to acquire future royalties, milestone payments and other payments related to drug development
and sales as part of our royalty aggregator strategy or to acquire companies that hold royalty assets. Generally, at any time, we seek to have
acquisition opportunities in various stages of active review, including, for example, our engagement of consultants and advisors to analyze
particular opportunities, technical, financial and other confidential information, submission of indications of interest and involvement as a
bidder in competitive auctions. Many potential acquisition targets do not meet our criteria, and for those that do, we may face significant
competition for these acquisitions from other royalty buyers and enterprises. These unsuccessful attempts to acquire new royalties could
result  in  significant  costs  to  us,  could  hurt  our  reputation  and  divert  management  and  financial  resources.  Competition  for  future  asset
acquisition  opportunities  in  our  markets  could  increase  the  price  we  pay  for  such  assets  and  could  reduce  the  number  of  potential
acquisition  targets.  The  success  of  our  acquisitions  is  based  on  our  ability  to  make  accurate  assumptions  regarding  the  valuation,
probability, timing and amount of potential future royalty and milestone payments, as well as the viability

19

Table of Contents

of  the  underlying  technology  and  intellectual  property.  The  failure  of  any  of  these  acquisitions  to  produce  anticipated  revenues  may
materially and adversely affect our financial condition and results of operations.

Some  of  these  acquisitions  may  expose  us  to  credit  risk  in  the  event  of  a  default  by  or  bankruptcy  of  the  licensor(s)  or
licensee(s) that are parties to the applicable license agreement(s) covering the potential milestone and royalty streams being acquired. In
addition,  recent  volatility  in  the  capital  markets,  including  financial  institution  instability,  may  limit  our  licensees  or  royalty-agreement
counterparties’  (or  their  licensees’)  ability  to  access  additional  funding.  While  we  generally  try  to  structure  our  receipt  of  potential
milestone and royalty payments to minimize the risk associated with such a default or bankruptcy, there can be no assurance that any such
default or bankruptcy will not adversely affect our ability to receive future potential royalty and/or milestone payments. To mitigate this
risk, on occasion we may obtain a security interest as collateral in such royalty, milestone and other payments. Our credit risk in respect of
such  counterparty  may  be  exacerbated  when  the  collateral  held  by  us  cannot  be  realized  upon  or  is  liquidated  at  prices  not  sufficient  to
recover the full amount we are due pursuant to the terms of the agreements covering the particular assets. This could occur in circumstances
where the original collateral was not sufficient to cover a complete loss (e.g., our interests were only partially secured) or may result from
the deterioration in value of the collateral, so that, in either such case, we are unable to recuperate our full capital outlay. Any such losses
resulting therefrom could materially and adversely affect our financial condition and results of operations.

As we acquire and invest in companies that hold royalty assets, we may not realize the expected business or financial benefits and the
acquisitions could prove difficult to integrate, disrupt our business, dilute stockholder value and adversely affect our operating results
and the market value of our common stock.

Additionally, we may not be able to complete or realize the expected business or financial benefits from our potential acquisitions
or  investments  in  companies  that  hold  royalty  assets,  including  our  planned  acquisition  of  Kinnate.    Acquisitions  and  other  similar
transactions,  arrangements  and  investments  involve  numerous  risks  and  could  create  unforeseen  operating  difficulties  and  expenditures,
including:

● the possibility that competing offers will be made;

● potential  failure  to  successfully  complete  the  acquisition  or  transaction  in  a  timely  manner,  or  at  all,  which  may  in  turn,

adversely affect us or our target’s business and the price of us or their respective common stock;

● potential failure to achieve the expected benefits on a timely basis or at all;

● our ability to integrate the acquired assets into our business;

● brand or reputational harm associated with our strategic investments or acquired companies;

● challenges converting the acquired company’s revenue recognition policies and forecasting the related revenues;

● division of financial and managerial resources from existing operations;

● challenges  entering  into  new  markets  in  which  we  have  little  or  no  experience  or  where  competitors  may  have  stronger

market positions;

● difficulties and strain on resources in integrating acquired operations, technologies, assets and personnel;

● regulatory  challenges  from  antitrust  or  other  regulatory  authorities  that  may  block,  delay  or  impose  conditions  (such  as
divestitures,  ownership  or  operational  restrictions  or  other  structural  or  behavioral  remedies)  on  the  completion  of
transactions or the integration of acquired operations;

20

Table of Contents

● failure to fully assimilate, integrate or retrain acquired employees, which may lead to retention risk with respect to both key

acquired employees and our existing key employees or disruption to existing teams;

● inability to generate sufficient revenue to offset acquisition or investment costs;

● challenges  with  the  acquired  company’s  customers  and  partners,  including  the  inability  to  maintain  such  relationships  and

changes to perception of the acquired business as a result of the acquisition;

● potential for acquired products to impact the profitability of existing products;

● unanticipated expenses related to acquired assets or its integration into our business;

● known and potential unknown liabilities associated with the acquired businesses, including due to litigation;

● difficulties  in  and  financial  costs  of  addressing  acquired  compensation  structures  inconsistent  with  our  compensation

structure;

● additional  stock-based  compensation  issued  or  assumed  in  connection  with  the  acquisition,  including  the  impact  on

stockholder dilution and our results of operations;

● ineffective or inadequate controls, procedures and policies at the acquired company; and

● the tax effects of any such acquisitions including related integration and business operation changes, and assessment of the

impact on the realizability of our future tax assets or liabilities.

Any of these risks could harm our business or negatively impact our results of operations. In addition, to facilitate acquisitions or
investments, we may seek additional equity or debt financing, which may not be available on terms favorable to us or at all, which may
affect our ability to complete subsequent acquisitions or investments, and which may affect the risks of owning our common stock. For
example,  if  we  finance  acquisitions  by  issuing  equity  or  convertible  or  other  debt  securities  or  loans,  our  existing  stockholders  may  be
diluted, or we could face constraints related to the terms of, and repayment obligation related to, the incurrence of indebtedness that could
affect the market price of our common stock.

Many of our potential royalty acquisitions may be associated with product candidates that are in clinical development and have not yet
been commercialized. To the extent that such products are not successfully developed and commercialized, our financial condition and
results  of  operations  may  be  negatively  impacted.  Acquisitions  of  potential  royalties  associated  with  development  stage
biopharmaceutical product candidates are subject to a number of additional uncertainties.

As part of our royalty aggregator strategy, we may continue to purchase future potential milestone and royalty streams associated
with product candidates which are in clinical development and have not yet received marketing approval by any regulatory authority or
been commercialized. There can be no assurance that the FDA, the EMA or other regulatory authorities will approve such products or that
such products can be brought to market on a timely basis or at all, or that the market will be receptive to such products. To the extent that
any such product candidates are not successfully developed and subsequently commercialized, the value of our acquired potential milestone
and royalty streams may be negatively affected. The ultimate success of our royalty aggregator strategy depends on our ability to properly
identify  and  acquire  high  quality  products  and  the  ability  of  the  applicable  counterparty  to  innovate,  develop  and  commercialize  their
products, in increasingly competitive and highly regulated markets. Their inability to do so may negatively affect potential royalty and/or
milestone  payments.  In  addition,  we  are  dependent,  to  a  large  extent,  on  third  parties  to  enforce  certain  rights  for  our  benefit,  such  as
prosecution,  maintenance  and  protection  of  a  patent  estate,  adequate  reporting  and  other  protections,  and  their  failure  to  do  so  could
negatively impact our financial condition and results of operations.

21

Table of Contents

If the FDA, the EMA or other regulatory authority approves a development-stage product candidate that generates our royalty, the
labeling, packaging, adverse event reporting, storage, advertising, promotion and recordkeeping for the product will be subject to extensive
and  ongoing  regulatory  requirements.  The  subsequent  discovery  of  previously  unknown  problems  with  the  product,  including  adverse
events of unanticipated severity or frequency, may result in restrictions on the marketing of the product, and could include withdrawal of
the product from the market, which could negatively impact potential royalty and/or milestone payments.

In addition, the developers of these development-stage product candidates may not be able to raise additional capital to continue
their discovery, development and commercialization activities, which may cause them to delay, reduce the scope of, or eliminate one or
more  of  their  clinical  trials  or  research  and  development  programs,  if  such  programs  are  continued  at  all.  If  other  product  developers
introduce and market products that are more effective, safer, less invasive or less expensive than the relevant products that generate our
royalties, or if such developers introduce their products prior to the competing products underlying our royalties, such products may not
achieve commercial success and thereby result in a loss for us.

Further,  the  developers  of  such  products  may  not  have  sales,  marketing  or  distribution  capabilities.  If  no  sales,  marketing  or
distribution  arrangements  can  be  made  on  acceptable  terms  or  at  all,  the  affected  product  may  not  be  able  to  be  successfully
commercialized, which may result in a loss for us. Losses from such assets could have a material adverse effect on our business, financial
condition and results of operations.

We  intend  to  continue  to  pursue,  and  may  expand,  this  strategy  of  acquiring  development-stage  product  candidates.  While  we
believe that we can reasonably evaluate the likelihood of a development-stage product candidate’s achievement of regulatory approval and
potential  sales,  there  can  be  no  assurance  that  our  assumptions,  estimates,  forecasts  and  expectations  will  prove  correct.  We  may  have
limited information concerning the intellectual property or products generating the royalties we are evaluating for acquisition and therefore,
there may be material information that relates to such intellectual property products that we do not have. In addition, market data that we
obtain may also prove to be incomplete or incorrect. In addition, there can be no assurance that regulatory authorities will approve such
development-stage product candidates, that such development-stage product candidates will be brought to market on a timely basis or at all,
or  that  such  products  will  achieve  commercial  success.  Any  of  these  factors  could  have  a  material  effect  on  our  business,  financial
condition and results of operations.

Actual or threatened epidemics, pandemics, outbreaks of disease, or other public health crises have and may in the future, adversely
affect  us  and  our  licensees  or  royalty-agreement  counterparties  or  their  licensees,  which  could  cause  delays  or  elimination  of  our
receipts of potential milestones and royalties under our licensing or royalty and milestone acquisition arrangements.

Actual  or  threatened  epidemics,  pandemics,  outbreaks  of  disease,  or  other  public  health  crises  have  in  the  past  and  may  in  the
future adversely impact us, our licensees or royalty-agreement counterparties or their licensees, which have and could further cause delays,
suspensions  or  cancellations  of  their  drug  development  efforts  including,  without  limitation,  their  clinical  trials,  which  would
correspondingly delay, suspend or negate the timing of our potential receipts of milestones and royalties under our out-licensing or royalty
acquisition agreements. These disruptions to our licensees or RPA counterparties or their licensees could include, without limitation:

● delays or difficulties in recruiting and enrolling new patients in their clinical trials;

● delays or difficulties in clinical site initiation;

● diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as their

clinical trial sites and hospital staff supporting the conduct of their clinical trials;

● interruption of key clinical trial activities, such as clinical trial site monitoring patient dosing and data analysis;

22

Table of Contents

● limitations in employee resources that would otherwise be focused on the conduct of their clinical trials, including because of

sickness of employees or their families or the desire of employees to avoid contact with large groups of people;

● interruption in global shipping that may affect the transport of clinical trial supplies and materials;

● potential refusal by the FDA to accept data, including from clinical trials in affected geographies or failure to comply with

updated FDA guidance and expectations related to the conduct of clinical trials during the COVID-19 pandemic;

● other delays in development of product candidates underlying our biopharmaceutical assets;

● delays in receiving approval from the FDA, the EMA and other U.S. and foreign federal, state and local regulatory authorities

to initiate their planned clinical trials or to market their products; and

● difficulty accessing capital or credit markets on favorable terms, if at all, which could affect our ability to fund our business

operations.

Risks Related to our Industry

Biopharmaceutical products are subject to sales risks.

Biopharmaceutical product sales may be lower than expected due to a number of reasons, including pricing pressures, insufficient
demand, product competition, failure of clinical trials, lack of market acceptance, including lack of acceptance by healthcare programs or
insurance plans, changes in our licensees’ or royalty-agreement counterparties’ strategic priorities, obsolescence, loss of patent protection,
government regulations or other factors, and development-stage product candidates may fail to reach the market. Unexpected side effects,
safety or efficacy concerns can arise with respect to a product, leading to product recalls, withdrawals, declining sales or litigation. As a
result, payments of our future potential milestones and/or royalties may be reduced or cease. In addition, these potential payments may be
delayed, causing our near-term financial performance to be weaker than expected.

Biopharmaceutical products are subject to substantial competition.

The biopharmaceutical industry is a highly competitive and rapidly evolving industry. The length of any product’s commercial life
cannot be predicted with certainty. There can be no assurance that one or more products on which we are entitled to a potential milestone or
royalty  will  not  be  rendered  obsolete  or  non-competitive  by  new  products  or  improvements  on  which  we  are  not  entitled  to  a  potential
milestone or royalty, either by the current marketer of such products or by another marketer. Current marketers of products may undertake
these  development  efforts  in  order  to  improve  their  products  or  to  avoid  paying  our  royalty.  Adverse  competition,  obsolescence  or
governmental and regulatory action or healthcare policy changes could significantly affect the revenues, including royalty-related revenues,
of the products which generate our potential milestones and royalties.

Competitive factors affecting the market position and success of each product include: 

● effectiveness;

● safety and side effect profile;

● price, including third-party insurance reimbursement policies;

● timing and introduction of the product;

● effectiveness of marketing strategy and execution;

23

Table of Contents

● market acceptance;

● manufacturing, supply and distribution;

● intellectual property protections;

● governmental regulation;

● availability of lower-cost generics and/or biosimilars;

● treatment innovations that eliminate or minimize the need for a product; and

● product liability claims.

Biopharmaceutical products that have the potential to generate future milestones and royalties for us may be rendered obsolete or
non-competitive  by  new  products,  including  generics  and/or  biosimilars,  improvements  on  existing  products,  more  effective
commercialization,  or  governmental  or  regulatory  action.  In  addition,  as  biopharmaceutical  companies  increasingly  devote  significant
resources to innovate next-generation products and therapies using gene editing and new curative modalities, such as cell and gene therapy,
products on which we have a milestone or royalty rights may become obsolete. These developments could have a material adverse effect on
the sales of the biopharmaceutical products that have potential to generate our milestones and royalties, and consequently could materially
adversely affect our business, financial condition and results of operations.

We depend on our licensees and royalty-agreement counterparties (and their licensees) for the determination of royalty and milestone
payments. While  we  typically  have  primary  or  back-up  rights  to  audit  our  licensees  and  royalty-agreement  counterparties  (and  their
licensees), our independent auditors may have difficulty determining the correct royalty calculation, we may not be able to detect errors
and  payment  calculations  may  call  for  retroactive  adjustments.  We  may  have  to  exercise  legal  remedies,  if  available,  to  resolve  any
disputes resulting from any such audit.

The royalty, milestone and other payments we may receive are dependent on our licensees and royalty agreement counterparties
and their licensees’ achievement of regulatory and developmental milestones and product sales. Each licensee’s calculation of the royalty
payments is subject to and dependent upon the adequacy and accuracy of its sales and accounting functions, and errors may occur from
time to time in the calculations made by a licensee and/or a licensee may fail to report the achievement of royalties or milestones in whole
or in part. Our license and royalty agreements typically provide us the primary or back-up right to audit the calculations and sales data for
the  associated  royalty  payments;  however,  such  audits  may  occur  many  months  following  our  recognition  of  the  royalty  revenue,  may
require us to adjust our royalty revenues in later periods and may require expense on our part. Further, our licensees and royalty-agreement
counterparties (and their licensees) may be uncooperative or have insufficient records, which may complicate and delay the audit process.

Although we intend to exercise our royalty audit rights as necessary and to the extent available, we rely in the first instance on our
licensees and royalty-agreement counterparties (and their licensees) to accurately report the achievement of milestones and royalty sales
and calculate and pay applicable milestones and royalties and, upon exercise of such royalty and other audit rights, we rely on licensees’
and royalty-agreement counterparties’ (and their licensees’) cooperation in performing such audits. In the absence of such cooperation, we
may be forced to incur expenses to exercise legal remedies, if available, to enforce our agreements.

24

Table of Contents

The lack of liquidity of our acquisitions of future potential milestones and royalties may adversely affect our business and, if we need to
sell any of our acquired assets, we may not be able to do so at a favorable price, if at all. As a result, we may suffer losses.

We  generally  acquire  milestone  and  royalty  rights  that  have  limited  secondary  resale  markets  and  may  be  subject  to  transfer
restrictions.  The  illiquidity  of  most  of  our  milestone  and  royalty  receivable  assets  may  make  it  difficult  for  us  to  dispose  of  them  at  a
favorable price if at all and, as a result, we may suffer losses if we are required to dispose of any or all such assets in a forced liquidation or
otherwise.  In  addition,  if  we  liquidate  all  or  a  portion  of  our  potential  future  milestone  and/or  purchased  royalty  stream  interests  more
quickly than planned or in connection with a forced liquidation, we may realize significantly less than the value we anticipate or at which
we had previously recorded these interests.

Our  royalty  aggregator  strategy  may  require  that  we  register  with  the  SEC  as  an  “investment  company”  in  accordance  with  the
Investment Company Act of 1940.

The  rules  and  interpretations  of  the  SEC  and  the  courts,  relating  to  the  definition  of  “investment  company”  are  very  complex.
While we currently intend to conduct our operations so as not to be considered an “investment company,” and we do not believe we are an
“investment company” under applicable SEC rules, we can provide no assurance that the SEC will not take the position that the Company
is  required  to  register  under  the  ‘40  Act  and  comply  with  the  ‘40  Act’s  registration  and  reporting  requirements,  capital  structure
requirements,  affiliate  transaction  restrictions,  conflict  of  interest  rules,  requirements  for  disinterested  directors,  and  other  substantive
provisions. We monitor our assets and income for compliance under the ‘40 Act and seek to conduct our business activities in a manner
such  that  we  do  not  fall  within  its  definitions  of  “investment  company”  or  that  we  qualify  under  one  of  the  exemptions  or  exclusions
provided by the ‘40 Act and corresponding SEC regulations. However, if we were to be considered an “investment company” and become
subject  to  the  restrictions  of  the  ‘40 Act,  those  restrictions  likely  would  require  significant  changes  in  the  way  we  do  business  and  add
significant administrative costs and burdens to our operations. Additionally, we may need to take various actions which we might otherwise
not pursue in order to not come within scope of the ‘40 Act. These actions may include, among others, restructuring the Company and/or
modifying our mixture of assets and income or a liquidation of certain of our assets.

Our licensees or royalty-agreement counterparties or their licensees could be subject to natural disasters, public health crises, political
crises and other catastrophic events that could hinder or disrupt development efforts.

We depend on our licensees and royalty-agreement counterparties and their licensees to successfully develop and commercialize
product  candidates  for  which  we  may  receive  milestone,  royalty  and  other  payments  in  the  future.  Our  licensees  and  royalty-agreement
counterparties and their licensees operate research and development efforts in various locations in the U.S. and internationally. If any of
their facilities is affected by natural disasters, such as earthquakes, tsunamis, power shortages or outages, floods, monsoons or wild fires,
public  health  crises,  such  as  pandemics  and  epidemics,  geopolitical  instability,  crises  such  as  terrorism,  war,  political  instability,  labor
disputes or strikes, other conflict, including the ongoing conflict in Ukraine, conflict in the Middle East and surrounding areas and rising
tensions  between  China  and Taiwan,  or  other  events  outside  of  their  control,  their  research  and  development  efforts  could  be  disrupted,
which  could  result  in  the  delay  or  discontinuation  of  development  of  one  or  more  of  the  product  candidates  in  which  we  have  rights  to
future milestone and/or royalty payments which could have a material adverse effect on our business, results of operations and prospects.

Because many of the companies with which we do business also are in the biotechnology industry, the volatility of that industry can
affect us indirectly as well as directly.

The same factors that affect us directly also can adversely affect us indirectly by affecting the ability of our partners and others
with whom we do business to meet their obligations to us and reduce our ability to realize the value of the consideration provided to us by
these other companies in connection with their licensing of our products.

25

Table of Contents

Risks Related to our Financial Results and Capital Requirements

We have sustained losses in the past, and we expect to sustain losses in the foreseeable future.

We  have  incurred  significant  operating  losses  and  negative  cash  flows  from  operations  since  our  inception.  We  generated  net
losses of $40.8 million and negative cash flows from operations of $18.2 million for the year ended December 31, 2023, and we had an
accumulated  deficit  of  $1.2  billion  as  of  December  31,  2023.  We  do  not  know  whether  we  will  ever  achieve  sustained  profitability  or
whether cash flow from future operations will be sufficient to meet our needs.

To  date,  we  have  financed  our  operations  primarily  through  the  sale  of  equity  securities  and  debt  and  royalty  interests,  and
payments received under our collaboration and licensing arrangements. The size of our future net losses depends, in part, on the rate of our
future  expenditures  and  our  and  our  partners’  ability  to  generate  revenues.  If  our  partners’  product  candidates  are  not  successfully
developed  or  commercialized,  or  if  revenues  are  insufficient  following  regulatory  approval,  we  may  not  achieve  profitability  and  our
business may fail. Our ability to achieve profitability is dependent in large part on the success of our and our partners’ ability to license
product candidates, and the success of our partners’ development programs, both of which are uncertain. Our success is also dependent on
our partners’ obtaining regulatory approval to market product candidates which may not materialize or prove to be successful.

Unstable  market  and  macroeconomic  conditions,  including  adverse  developments  affecting  the  financial  services  industry,  such  as
actual events or concerns involving liquidity, defaults or non-performance by financial institutions or transactional counterparties, may
have adverse consequences on our business, financial condition and stock price.

The global credit and financial markets have experienced volatility, including as a result of trade and other international disputes,
significant natural disasters (including as a result of climate change), new or increased tariffs and other barriers to trade, changes to fiscal
and monetary policy or government budget dynamics (particularly in the pharmaceutical and biotechnology industries), tighter credit, high
interest  rates,  and  economic  inflation,  which  has  included  diminished  liquidity  and  credit  availability,  declines  in  consumer  confidence,
declines  in  economic  growth  or  recession,  high  inflation,  uncertainty  about  economic  stability  and  changes  in  unemployment  rates. The
financial markets and the global economy may also be adversely affected by the current or anticipated impact of geopolitical instability,
including military conflict, acts of terrorism or other geopolitical events. Sanctions imposed by the U.S. and other countries in response to
such  conflicts,  including  the  one  in  Ukraine  and  the  Middle  East,  may  also  continue  to  adversely  impact  the  financial  markets  and  the
global economy, and any economic countermeasures by the affected countries or others could heighten market and economic instability.
There can be no assurance that further deterioration in credit and financial markets and confidence in economic conditions will not occur.
Our  royalty  aggregator  strategy  may  be  adversely  affected  by  any  such  economic  downturn,  volatile  business  environment  or  continued
unpredictable and unstable market conditions. Failure to secure any necessary financing in a timely manner could have a material adverse
effect on our growth strategy, financial performance and stock price.

In addition, actual events involving limited liquidity, defaults, non-performance or other adverse developments that affect financial
institutions, transactional counterparties or other companies in the financial services industry or the financial services industry generally, or
concerns  or  rumors  about  any  events  of  these  kinds  or  other  similar  risks,  have  in  the  past  and  may  in  the  future  lead  to  market-wide
liquidity problems. For example, in March 2023, Silicon Valley Bank, Signature Bank and Silvergate Capital Corp. were each swept into
receivership.

Although we assess our banking relationships as we believe necessary or appropriate, our access to funding sources in amounts
adequate to finance or capitalize our current and projected future business operations could be significantly impaired by factors that affect
us,  the  financial  institutions  with  which  we  have  arrangements  directly,  or  the  financial  services  industry  or  economy  in  general. These
factors could involve financial institutions or financial services industry companies with which we have financial or business relationships
but could also include factors involving financial markets or the financial services industry generally.

26

Table of Contents

Our royalty aggregator strategy may require us to raise additional funds to acquire milestone and royalty interests; we cannot be certain
that  funds  will  be  available  or  available  at  an  acceptable  cost  of  capital,  and  if  they  are  not  available,  we  may  be  unsuccessful  in
acquiring milestone and royalty interests to sustain the business in the future.

We may need to commit substantial additional funds to continue our business, and we may not be able to obtain sufficient funds
on acceptable terms, if at all. If the current equity and credit markets deteriorate, it may make any additional debt or equity financing more
difficult and more costly. Any additional debt financing or additional equity that we raise may contain terms that are not favorable to us
and/or result in dilution to our stockholders, including pursuant to our 2018 Common Stock ATM Agreement, as amended and to our 2021
Series  B  Preferred  Stock  ATM  Agreement.  If  we  raise  additional  funds  through  licensing  arrangements  with  third  parties,  we  may  be
required to relinquish some rights to our technologies or our product candidates, grant licenses on terms that are not favorable to us or enter
into  a  license  arrangement  for  a  product  candidate  at  an  earlier  stage  of  development  or  for  a  lesser  amount  than  we  might  otherwise
choose. If we raise additional funds through borrowings, we have in the past and may in the future repay the principal and interest of the
loan from certain of our royalty payments and/or use our royalties as collateral for such borrowings. For example, on December 15, 2023,
we,  through  XRL,  a  newly  formed,  wholly-owned  subsidiary,  entered  into  a  non-dilutive,  non-recourse,  royalty-backed  loan  for  up  to
$140.0 million of capital with certain funds managed by the credit platform of Blue Owl Capital Inc. In the event of a default under such
secured borrowings, one or more of our creditors or their assignees could obtain control of certain of our royalties and, in the event of a
distressed sale, these creditors could dispose of these royalties for significantly less value than we could realize for them.

If adequate funds are not available on a timely basis, we may:

● reduce or eliminate royalty aggregation efforts;

● further reduce our capital or operating expenditures;

● curtail our spending on protecting our intellectual property; or

● take other actions which may adversely affect our financial condition or results of operations.

Changes  in  the  potential  royalty  acquisition  market,  including  its  structure,  participants,  growth  rate,  level  of  competition  or
financing methods, or a reduction in the growth of the biopharmaceutical industry, could lead to diminished opportunities for us to acquire
potential milestones and royalties, fewer potential milestones and royalties (or potential milestones or royalties of significant scale) being
available,  or  increased  competition  for  potential  royalties.  Even  if  we  continue  to  acquire  potential  royalties  and  they  become  actual
royalties, they may not generate a meaningful return for a period of several years, if at all, due to the price we pay for such royalties or
other factors, such as the underlying products, or intellectual property, other competitive products, market conditions, or the structure of the
transaction. As a result, we may not be able to continue to acquire potential milestones and royalties as we have in the past, or at all.

We have an obligation to pay quarterly dividends to holders of our Series A Preferred Stock and Series B Preferred Stock, which we
expect to be an on-going expenditure for us and may limit our ability to borrow additional funds.

Holders of our Series A Preferred Stock are entitled to receive, when and as declared by our Board, out of funds legally available
for the payment of dividends, cumulative cash dividends at the rate of 8.625% of the $25.00 liquidation preference per year (equivalent to
$2.15625  per  year).  Dividends  on  the  Series A  Preferred  Stock  accumulate  and  are  cumulative  from,  and  including,  the  date  of  original
issuance  by  us  of  the  Series A  Preferred  Stock.  Dividends  are  payable  in  arrears  on  or  about  the  15th  day  of  January, April,  July  and
October. In the event of any voluntary or involuntary liquidation, dissolution or winding up of our affairs, the holders of shares of Series A
Preferred  Stock  are  entitled  to  be  paid  out  of  our  assets  legally  available  for  distribution  to  our  stockholders  a  liquidation  preference  of
$25.00  per  share,  plus  an  amount  equal  to  any  accumulated  and  unpaid  dividends  up  to  the  date  of  payment  (whether  or  not  declared),
before  any  distribution  or  payment  may  be  made  to  holders  of  shares  of  common  stock  or  any  other  class  or  series  of  our  equity  stock
ranking, as to liquidation rights, junior to the Series A Preferred Stock. The shares of Series A Preferred Stock are redeemable at our option,
in  whole  or  in  part,  at  redemption  prices  ranging  from  $26.00  per  share  to  $25.00  per  share,  plus  any  accrued  and  unpaid  dividends,
depending on the date of redemption.

27

Table of Contents

Holders of depositary shares representing interests in our Series B Preferred Stock are entitled to receive, when and as declared by
our  Board,  out  of  funds  legally  available  for  the  payment  of  dividends,  cumulative  cash  dividends  at  the  rate  of  8.375%  of  the  $25,000
liquidation preference per share of Series B Preferred Stock ($25.00 per depositary share) per year (equivalent to $2,093.75 per year per
share of Series B Preferred Stock or $2.09375 per year per depositary share). Dividends on the Series B Preferred Stock accumulate and are
cumulative from, and including, the date of original issuance by us of the Series B Preferred Stock. Dividends are payable in arrears on or
about the 15th day of January, April, July and October. The shares of Series B Preferred Stock are redeemable at our option, in whole or in
part, at redemption prices ranging from $26,000.00 per share ($26.00 per depositary share) to $25,000.00 per share ($25.00 per depositary
share), plus any accrued and unpaid dividends, depending on the date of redemption.

The  payment  of  cash  dividends  and  share  repurchases  is  subject  to  limitations  under  applicable  laws  and  the  discretion  of  our
Board after considering current conditions, including earnings, other operating results and capital requirements. Decreases in asset values
or increases in liabilities can reduce net earnings and stockholders’ equity. A deficit in stockholders’ equity could limit our ability to pay
dividends and make share repurchases under Delaware law. On the other hand, our continued obligation to pay dividends to the holders of
our  Series A  Preferred  Stock  and  depositary  shares  representing  interests  in  Series  B  Preferred  Stock  could  restrict  us  from  additional
borrowings or make them more costly.

The holders of preferred stock have rights that are senior to those of our common stockholders.

As of December 31, 2023, we had 984,000 shares of Series A Preferred Stock issued and outstanding with a liquidation preference
of $25.00 per share, plus an amount equal to any accumulated and unpaid dividends up to the date of payment (whether or not declared).
Additionally, as of December 31, 2023, we had 1,600,000 depositary shares issued and outstanding, each representing a 1/1000th fractional
interest in a share of our Series B Preferred Stock with a liquidation preference of $25,000 per share of Series B Preferred Stock ($25.00
per depositary share), plus an amount equal to any accumulated and unpaid dividends up to the date of payment (whether or not declared).
Our preferred stock is senior to our shares of common stock in right of payment of dividends and other distributions. In the event of our
bankruptcy,  dissolution  or  liquidation,  the  holders  of  our  preferred  stock  must  be  satisfied  before  any  distributions  can  be  made  to  our
common stockholders.

Information available to us about the intellectual property or biopharmaceutical products underlying the potential royalties we buy may
be limited and therefore our ability to analyze each product and its potential future cash flow may be similarly limited.

We may have limited information concerning the intellectual property or products generating the future potential milestones and
royalties  we  are  evaluating  for  acquisition.  The  information  we  have  regarding  intellectual  property  or  products  underlying  a  potential
milestone or royalty may be limited to the information that is available in the public domain. Therefore, there may be material information
that  relates  to  such  intellectual  property  or  products  that  we  would  like  to  know  but  do  not  have  and  may  not  be  able  to  obtain.  For
example, we do not always know the results of studies conducted by sponsors of the products or others or the nature or number of any
complaints from doctors or users of such products or the nature or number of adverse effects of such products. In addition, the market data
that  we  obtain  independently  may  also  prove  to  be  incomplete  or  incorrect.  Due  to  these  and  other  factors,  the  actual  cash  flow  from  a
potential royalty may be significantly lower than our estimates.

Our future income is dependent upon numerous potential milestone and royalty-specific assumptions and, if these assumptions prove
not to be accurate, we may not achieve our expected rates of returns.

Our  business  model  is  based  on  multiple-year  internal  and  external  forecasts  regarding  potential  product  sales  and  numerous
product-specific  assumptions  in  connection  with  each  potential  milestone  and  royalty  acquisition,  including  in  circumstances  where  we
have limited information regarding the product. There can be no assurance that the assumptions underlying our financial models, including
those regarding potential product sales or competition, patent expirations or license terms or terminations for the products underlying our
portfolio,  are  accurate.  These  assumptions  involve  a  significant  element  of  subjective  judgment  and  may  be  and  in  the  past  have  been
adversely  affected  by  post-acquisition  changes  in  market  conditions  and  other  factors  affecting  the  underlying  product,  such  as
uncertainties around the patent

28

Table of Contents

estate and the terms of the license agreement, as well as the development, labeling, regulatory approval, commercialization, manufacturing
and supply of product candidates. Our assumptions regarding the financial stability or operational or marketing capabilities of the partner
obligated to pay us potential royalties may also prove to be incorrect. Due to these and other factors, the assets in our current portfolio or
future assets may not generate our projected returns or in the time periods we expect. This could negatively impact our results of operations
for a given period.

Reductions  or  declines  in  income  from  potential  milestones  and  royalties,  or  significant  reductions  in  potential  milestone  or  royalty
payments compared to expectations, or impairments in the value of potential milestones and royalties acquired, could have a material
adverse effect on our financial condition and results of operations.

The amount and duration of a royalty varies on a country-by-country basis and depends on a number of factors, such as payments
to third party licensors, whether the product is sold singly or in combination, patent expiration dates, regulatory exclusivity, years from first
commercial sale of the applicable product candidate, the entry of competing generic or biosimilar products, or other terms set out in the
contracts governing the royalty. It is common for royalty durations to expire earlier or later than anticipated due to unforeseen positive or
negative developments over time, including with respect to the granting of patents and patent term extensions, the invalidation of patents,
claims of patent misuse, litigation between the party controlling the patents and third party challengers of the patents, the ability of third
parties to design around or circumvent valid patents, the granting of regulatory exclusivity periods or extensions, timing of the arrival of
generic or biosimilar competitor products, changes to legal or regulatory regimes affecting intellectual property rights or the regulation of
pharmaceutical products, product life cycles, and industry consolidations. If an unexpected reduction in a royalty amount or shortening of a
potential royalty term were to occur, it could result in a reduction in potential income from milestones and royalties, a significant reduction
in potential milestones and royalty payments compared to expectations, or a permanent impairment of such potential milestones and royalty
payments.

A large percentage of the calculated net present value of our portfolio is represented by a limited number of products. The failure of any
one of these products to move forward in clinical development or commercialization may have a material adverse effect on our financial
condition and results of operations.

Our  asset  portfolio  is  not  fully  diversified  by  product,  therapeutic  area,  geographic  region  or  other  criteria.  Any  significant
deterioration in the amount or likelihood of receipt of potential cash flows from the top products in our asset portfolio could have a material
adverse  effect  on  our  business,  financial  condition  and  results  of  operations.  For  example,  in  September  2021,  Novartis  announced  its
decision to discontinue its study of CFZ533 (iscalimab) in kidney transplant. In September 2022, after an interim analysis of data, Novartis
also decided to discontinue its study of CFZ533 in liver transplant, and in July 2023, Novartis announced that it is discontinuing its Phase 3
trial investigating NIS793 in first-line metastatic pancreatic ductal adenocarcinoma. In August 2023, Novartis communicated to us that it
intends to discontinue development activities related to NIS793 and will cease enrolling patients in the remaining active clinical studies.
This,  and  any  future  deterioration  in  cash  flows  from  the  top  products  in  our  asset  portfolio,  could  adversely  affect  our  business  and
financial conditions.

In addition, should the payor of any future potential milestones or royalties decline to pay such potential milestones and royalties

for any reason, such failure may result in a material adverse effect on our financial condition and results of operations.

The royalties that we acquire may fall outside the biopharmaceutical industry, and any such assets, and the cash flows therefrom, may
not resemble the assets in our current portfolio.

We have discretion as to the types of assets that we may acquire. While we expect to acquire assets that primarily fall within the
biopharmaceutical  industry,  we  are  not  obligated  to  do  so  and  may  acquire  other  types  of  assets  that  are  peripheral  to  or  outside  of  the
biopharmaceutical industry. Consequently, our asset acquisitions in the future, and the cash flows from such assets, may not resemble those
of the assets in our current portfolio. There can be no assurance that assets acquired in the future will have returns similar to the returns
expected of the assets in our current portfolio or be profitable at all.

29

Table of Contents

Risks Related to Our Milestone and Royalty Streams

We may not be able to successfully identify and acquire potential milestone and royalty streams on other products, product candidates,
or  programs,  or  other  companies  to  grow  and  diversify  our  business,  and,  even  if  we  are  able  to  do  so,  we  may  not  be  able  to
successfully  manage  the  risks  associated  with  integrating  any  such  products,  product  candidates,  programs  or  companies  into  our
business or we may otherwise fail to realize the anticipated benefits of these acquisitions.

To grow and diversify our business, we plan to continue our business development efforts to identify and seek to acquire potential
milestone  and  royalty  streams  or  companies  and/or  to  in-license  rights  to  potential  products,  product  candidates,  and  programs.    Future
growth  through  acquisition  or  in-licensing  will  depend  upon  the  availability  of  suitable  products,  product  candidates,  programs  or
companies for acquisition or in-licensing on acceptable prices, terms and conditions. Even if appropriate opportunities are available, we
may  not  be  able  to  acquire  rights  to  them  on  acceptable  terms,  or  at  all.  The  competition  to  acquire  or  in-license  rights  to  promising
products, product candidates, programs and companies is fierce, and many of our competitors are large, multinational pharmaceutical and
biotechnology companies with considerably more financial, development and commercialization resources, personnel, and experience than
we have. In order to compete successfully in the current business climate, we may have to pay higher prices for assets than may have been
paid historically, which may make it more difficult for us to realize an adequate return on any acquisition.

Even if we are able to successfully identify and acquire or in-license new products, product candidates, programs or companies,
we may not be able to successfully manage the risks associated with integrating any products, product candidates, programs or companies
into our business or the risks arising from anticipated and unanticipated problems in connection with an acquisition or in-licensing. Further,
while we seek to mitigate risks and liabilities of potential acquisitions through, among other things, due diligence, indemnification and risk
allocation,  there  may  be  risks  and  liabilities  that  such  due  diligence  efforts  fail  to  discover,  that  are  not  disclosed  to  us,  or  that  we
inadequately assess or are otherwise unable to mitigate or prevent. Any failure in identifying and managing these risks and uncertainties
could have a material adverse effect on our business. In any event, we may not be able to realize the anticipated benefits of any acquisition
or in-licensing for a variety of reasons, including the possibility that a product candidate fails to advance to clinical development, proves
not to be safe or effective in clinical trials, or that a product fails to reach its forecasted commercial potential or that the integration of a
product,  product  candidate,  program  or  company  gives  rise  to  unforeseen  difficulties  and  expenditures.  Any  failure  in  identifying  and
managing these risks and uncertainties could have a material adverse effect on our business.

If our potential royalty providers’ therapeutic product candidates do not receive regulatory approval, our potential royalty providers will
be unable to market them.

Our  potential  royalty  providers’  product  candidates  cannot  be  manufactured  and  marketed  in  the  U.S.  or  any  other  countries
without required regulatory approvals. The U.S. government and governments of other countries extensively regulate many aspects of our
partners’ product candidates, including:

● clinical development and testing;

● manufacturing;

● labeling;

● storage;

● record keeping;

● promotion and marketing; and

● importing and exporting.

30

Table of Contents

In the U.S., the FDA regulates pharmaceutical products under the FDCA and other laws, including, in the case of biologics, the

Public Health Service Act.

Initiation of clinical trials requires approval by health authorities. Clinical trials involve the administration of the investigational
new drug to healthy volunteers or to patients under the supervision of a qualified principal investigator. Clinical trials must be conducted in
accordance with the requirements of the FDA and International Conference on Harmonization Good Clinical Practices and the European
Clinical Trials Directive, as applicable, under protocols that detail the objectives of the study, the parameters to be used to monitor safety
and  the  efficacy  criteria  to  be  evaluated.  Other  national,  foreign  and  local  regulations  also  may  apply.  The  developer  of  the  drug  must
provide  information  relating  to  the  characterization  and  controls  of  the  product  before  administration  to  the  patients  participating  in  the
clinical  trials.  This  may  require  developing  authorized  assays  of  the  product  to  test  before  administration  to  the  patient  and  during  the
conduct of the trial. In addition, developers of pharmaceutical products must provide periodic data regarding clinical trials to the FDA and
other health authorities, and these health authorities may issue a clinical hold upon a trial if they do not believe, or cannot confirm, that the
trial can be conducted without unreasonable risk to the trial participants.

The  results  of  the  preclinical  studies  and  clinical  testing,  together  with  chemistry,  manufacturing  and  controls  information,  are
submitted to the FDA and other health authorities in the form of a NDA for a drug, and in the form of a BLA for a biological product,
requesting approval to commence commercial sales. In responding to an NDA or BLA, the FDA or foreign health authorities may grant
marketing approvals determining that the product is safe and effective, or in the case of a biologic, safe, pure, and potent, for its intended
use, request additional information or further research, or deny the application if they determine the application does not satisfy regulatory
approval criteria. Regulatory approval of an NDA, BLA, or supplement is never guaranteed. The approval process can take several years, is
extremely expensive and can vary substantially based upon the type, complexity, and novelty of the products involved, as well as the target
indications. Our potential royalty providers ultimately may not be able to obtain approval in a timely fashion or at all.

The FDA and foreign health authorities have substantial discretion in the drug and biologics approval processes. Despite the time
and  expense  incurred,  failure  can  occur  at  any  stage,  and  our  potential  development  partners  could  encounter  problems  that  cause
abandonment of clinical trials or cause them to repeat or perform additional preclinical, clinical or manufacturing-related studies.

Changes in the regulatory approval policy during the development period, changes in, or the enactment of additional regulations or
statutes,  or  changes  in  regulatory  review  for  a  submitted  product  application  may  cause  delays  in  the  approval  or  rejection  of  an
application.

The FDA and other regulatory agencies have substantial discretion in both the product approval process and manufacturing facility
approval process, and as a result of this discretion and uncertainties about outcomes of testing, we cannot predict at what point, or whether,
the FDA or other regulatory agencies will be satisfied with our licensees’ submissions or whether the FDA or other regulatory agencies will
raise questions that may be material and delay or preclude product approval or manufacturing facility approval. In light of this discretion
and  the  complexities  of  the  scientific,  medical  and  regulatory  environment,  our  or  our  potential  royalty  providers’  interpretation  or
understanding of the FDA’s or other regulatory agencies’ requirements, guidelines or expectations may prove incorrect, which also could
delay further or increase the cost of the approval process.

Our potential milestone and royalty providers face uncertain results of clinical trials of product candidates.

Drug  development  has  inherent  risk,  and  our  potential  milestone  and  royalty  providers  are  required  to  demonstrate  through
adequate and well-controlled clinical trials that product candidates are effective, with a favorable benefit-risk profile for use in their target
profiles  before  they  can  seek  regulatory  approvals  for  commercial  use.  It  is  possible  our  potential  royalty  providers  may  never  receive
regulatory  approval  for  any  licensed  product  candidates.  Even  if  a  product  candidate  receives  regulatory  approval,  the  resulting  product
may not gain market acceptance among physicians, patients, healthcare payors and the medical community.

31

Table of Contents

Our  potential  milestone  and  royalty  providers’  product  candidates  require  significant  research  and  development,  extensive
preclinical studies and clinical trials and regulatory approval prior to any commercial sales. This process is lengthy and expensive, often
taking a number of years. As clinical results frequently are susceptible to varying interpretations that may delay, limit or prevent regulatory
approvals, the length of time necessary to complete clinical trials and to submit an application for marketing approval for a final decision
by a regulatory authority varies significantly. As a result, it is uncertain whether:

● our potential milestone and royalty providers’ future filings will be delayed;

● our potential milestone and royalty providers’ preclinical studies will be successful;

● our potential milestone and royalty providers will be successful in generating viable product candidates;

● we will be successful in finding collaboration and licensing partners to advance our product candidates on our behalf;

● our potential milestone and royalty providers will be able to provide necessary data;

● results of future clinical trials by our potential milestone and royalty providers will justify further development; or

● our potential milestone and royalty providers ultimately will achieve regulatory approval for product candidates in which we

have an interest.

The timing of the commencement, continuation and completion of clinical trials by our potential milestone and royalty providers
may be subject to significant delays relating to various causes, including failure to complete preclinical testing and earlier-stage clinical
trials  in  a  timely  manner,  inability  to  engage  contract  research  organizations  and  other  service  providers,  scheduling  conflicts  with
participating  clinicians  and  clinical  institutions,  changes  in  key  personnel  at  clinical  institutions,  difficulties  in  identifying  and  enrolling
patients  who  meet  trial  eligibility  criteria  and  shortages  of  available  drug  supply.  In  addition,  since  we  and  our  royalty  agreement
counterparties  license  our  product  candidates  to  others  to  fund  and  conduct  clinical  trials,  we,  and  they,  have  limited  control  over  how
quickly and efficiently such licensees advance those trials. Patient enrollment is a function of many factors, including the size of the patient
population, the proximity of patients to clinical sites, the concentration of patients in specialist centers, the eligibility criteria for the trial,
the  existence  of  competing  clinical  trials  and  the  availability  of  alternative  or  new  treatments.  Regardless  of  the  initial  size  or  relative
complexity of a clinical trial, the costs of such trial may be higher than expected due to increases in duration or size of the trial, changes in
the protocol under which the trial is being conducted, additional or special requirements of one or more of the healthcare centers where the
trial is being conducted, or changes in the regulatory requirements applicable to the trial or in the standards or guidelines for approval of the
product candidate being tested or for other unforeseen reasons.

In addition, our potential milestone and royalty providers may conduct clinical trials in foreign countries, which may subject them
to  further  delays  and  expenses  as  a  result  of  increased  drug  shipment  costs,  additional  regulatory  requirements  and  the  engagement  of
foreign  clinical  research  organizations,  and  may  expose  our  potential  milestone  and  royalty  providers  to  risks  associated  with  foreign
currency transactions to make contract payments denominated in the foreign currency where the trial is being conducted.

32

Table of Contents

Our potential milestone and royalty providers may seek to obtain orphan drug designation for certain future product candidates, but
they  may  be  unable  to  ultimately  obtain  such  designations  or  to  maintain  the  benefits  associated  with  orphan  drug  designation,
including market exclusivity, which may cause our milestone or royalty revenue, if any, to be reduced.

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

In the U.S., orphan drug designation entitles a party to financial incentives such as opportunities for grant funding towards clinical
trial costs, tax advantages, and application fee waivers. After the FDA grants orphan drug designation, the generic identity of the drug and
its potential orphan use are disclosed publicly by the FDA.

In  addition,  if  a  product  receives  the  first  FDA  approval  for  the  indication  for  which  it  has  orphan  designation,  the  product  is
entitled to orphan drug exclusivity, which means the FDA may not approve any other application to market the same drug for the same
indication  for  a  period  of  seven  years,  except  in  limited  circumstances,  such  as  a  showing  of  clinical  superiority  over  the  product  with
orphan exclusivity or where the manufacturer is unable to assure sufficient product quantity for the orphan patient population. Exclusive
marketing  rights  in  the  U.S.  may  also  be  unavailable  if  our  royalty  providers  seek  approval  for  an  indication  broader  than  the  orphan
designated indication and may be lost if the FDA later determines that the request for designation was materially defective. In the European
Union,  orphan  drug  designation  entitles  a  party  to  financial  incentives  such  as  reduction  of  fees  or  fee  waivers  and  ten  years  of  market
exclusivity following drug or biological product approval. This period may be reduced to six years if the orphan drug designation criteria
are no longer met, including where it is shown that the product is sufficiently profitable not to justify maintenance of market exclusivity.

Even with an orphan drug designation for its current and potential future product candidates, our royalty providers may not be the
first to obtain marketing approval for any particular orphan indication due to the uncertainties associated with developing pharmaceutical
products. Further, even if a royalty provider obtains orphan drug exclusivity for an existing or future product candidate, that exclusivity
may not effectively protect the product from competition because different drugs with different active moieties still can be approved for the
same condition even with an orphan drug designation. Even after an orphan drug 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 clinically superior in that it is safer,
more effective, or makes a major contribution to patient care. Orphan drug designation neither shortens the development time or regulatory
review time of a drug or biologic nor gives the drug or biologic any advantage in the regulatory review or approval process.

The  FDA’s  interpretation  of  the  scope  of  orphan  drug  exclusivity  may  change.  The  FDA’s  longstanding  interpretation  of  the
Orphan Drug Act is that exclusivity is specific to the orphan indication for which the drug was actually approved. As a result, the scope of
exclusivity has been narrow and protected only against competition from the same “use or indication” rather than the broader “disease or
condition.”  In  the  September  2021  case  Catalyst  Pharmaceuticals,  Inc.  v.  FDA,  a  federal  circuit  court  set  aside  the  FDA’s  narrow
interpretation  and  ruled  that  orphan  drug  exclusivity  covers  the  full  scope  of  the  orphan-designated  disease  or  condition  regardless  of
whether  the  drug  obtains  approval  only  for  a  narrower  use. The  decision  concerned  amifampridine,  a  drug  used  to  treat  Lambert-Eaton
myasthenic syndrome (LEMS). Depending on how the FDA applies the decision beyond this case, it may limit the drugs that can receive
exclusivity.

33

Table of Contents

The  ability  of  our  potential  milestone  and  royalty  providers  to  obtain  and  maintain  orphan  drug  designation  and  the  benefits

thereof, including orphan drug exclusivity, may materially impact the potential milestones and royalties we receive.

Biological  products  and  product  candidates  of  our  potential  milestone  and  royalty  providers  may  face  competition  sooner  than
anticipated, which may materially impact the potential milestones and royalties we receive.

The ACA  includes  a  subtitle  called  the  Biologics  Price  Competition  and  Innovation  Act  of  2009  (“BPCIA”),  which  created  an
abbreviated approval pathway for biological products that are biosimilar to or interchangeable with an FDA-licensed reference biological
product. Under the BPCIA, an application for a highly similar or “biosimilar” product may not be submitted to the FDA until four years
following the date that the reference product was first approved by the FDA. In addition, the approval of a biosimilar product may not be
made effective by the FDA until 12 years from the date on which the reference product was first approved. During this 12-year period of
exclusivity,  another  company  may  still  market  a  competing  version  of  the  reference  product  if  the  FDA  approves  a  full  BLA  for  the
competing product containing the sponsor’s own preclinical data and data from adequate and well-controlled clinical trials to demonstrate
the safety, purity and potency of its product.

The  biological  products  and,  if  approved,  product  candidates  of  our  royalty  providers  could  be  considered  reference  products
entitled to 12-year exclusivity. However, there is a risk that this exclusivity could be shortened due to congressional action or otherwise, or
that the FDA will not consider a product candidate to be a reference product for competing products, potentially creating the opportunity
for competition sooner than anticipated. Other aspects of the BPCIA, some of which may impact the BPCIA exclusivity provisions, have
also been the subject of recent litigation. Moreover, the extent to which a biosimilar, once approved, will be substituted for any reference
products in a way that is similar to traditional generic substitution for non-biological products is not yet clear, and will depend on a number
of  marketplace  and  regulatory  factors  that  are  still  developing. Any  of  these  events  may  materially  impact  the  potential  milestones  and
royalties we receive.

If the FDA or comparable foreign regulatory authorities approve generic versions of any of the products or product candidates of our
potential  milestone  or  royalty  providers  that  receive  marketing  approval  under  NDAs,  or  such  authorities  do  not  grant  their  product
candidates appropriate periods of data or market exclusivity before approving generic versions of our product candidates, the sales of
their product candidates could be adversely affected, which may materially affect the potential milestones and royalties we receive.

Once an NDA is approved, the drug covered thereby becomes a “reference-listed drug” in the FDA’s publication, “Approved Drug
Products with Therapeutic Equivalence Evaluations.” Manufacturers may seek marketing approval of generic versions of reference-listed
drugs through submission of abbreviated new drug applications (“ANDAs”) in the U.S. In support of an ANDA, a generic manufacturer
need  not  conduct  clinical  trials  demonstrating  safety  and  efficacy.  Rather,  the  applicant  generally  must  show  that  its  drug  is
pharmaceutically  equivalent  to  the  reference  listed  drug,  in  that  it  has  the  same  active  ingredient(s),  dosage  form,  strength,  route  of
administration and conditions of use or labeling as the reference-listed drug, and that the generic version is bioequivalent to the reference-
listed drug, meaning it is absorbed in the body at the same rate and to the same extent. Generic drugs may be significantly less costly to
bring to market than the reference-listed drug and companies that produce generic drugs are generally able to offer them at lower prices.
Thus, following the introduction of a generic drug, a significant percentage of the sales of any branded product or reference-listed drug is
typically lost to the generic drug.

The FDA may not approve an ANDA for a generic drug until any applicable period of non-patent exclusivity for the reference-
listed  drug  has  expired. The  FDCA  provides  a  period  of  five  years  of  non-patent  exclusivity  for  a  new  drug  containing  a  new  chemical
entity,  or  NCE.  During  the  exclusivity  period,  the  FDA  may  not  accept  for  review  an ANDA  or  a  505(b)(2)  NDA  submitted  by  another
company for another version of such product candidate where the applicant does not own or have a legal right of reference to all the data
required for approval. However, an application may be submitted after four years if it contains a certification of patent invalidity or non-
infringement. The FDCA also provides three years of marketing exclusivity for an NDA, 505(b)(2) NDA or supplement to an approved
NDA if new clinical investigations, other than bioavailability studies, that were conducted or sponsored by the applicant are deemed by the
FDA  to  be  essential  to  the  approval  of  the  application,  for  example,  for  new  indications,  dosages  or  strengths  of  an  existing  product
candidate.

34

Table of Contents

This three-year exclusivity covers only the conditions associated with the new clinical investigations and does not prohibit the FDA from
approving  ANDAs  for  product  candidates  containing  the  original  active  agent  for  other  conditions  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  nonclinical  studies  and  adequate  and  well-controlled  clinical  trials  necessary  to
demonstrate  safety  and  effectiveness.  Manufacturers  may  seek  to  launch  these  generic  drugs  following  the  expiration  of  the  marketing
exclusivity  period,  even  if  our  potential  milestone  or  royalty  providers  still  have  patent  protection  for  our  drug  competition,  and  their
products may therefore face from generic versions of their products and, if approved, their product candidates. This could materially and
adversely impact their future revenue, profitability and cash flows and substantially limit their ability to obtain a return on the investments
we  have  made  in  those  products  and,  if  approved,  product  candidates. Their  future  revenues,  profitability  and  cash  flows  could  also  be
materially and adversely affected and our ability to obtain a return on their investments in those product candidates may be substantially
limited if their products are not afforded the appropriate periods of non-patent exclusivity. Any of these events may materially impact the
potential milestones and royalties we receive.

New products and technologies of other companies may render some or all of our potential milestone and royalty providers’ product
candidates noncompetitive or obsolete.

New  developments  by  others  may  render  our  potential  milestone  and  royalty  providers’  product  candidates  or  technologies
obsolete  or  uncompetitive.  Technologies  developed  and  utilized  by  the  biotechnology  and  pharmaceutical  industries  are  changing  and
evolving.  Competition  in  antibody-based  technologies  is  intense  and  is  expected  to  increase  in  the  future  as  a  number  of  established
biotechnology  firms  and  large  chemical  and  pharmaceutical  companies  advance  in  these  fields.  In  addition,  as  biopharmaceutical
companies increasingly devote significant resources to innovate next-generation products and therapies using gene editing and new curative
modalities, such as cell and gene therapy, products on which we have a milestone or royalty rights may become obsolete. Many of these
competitors may be able to develop products and processes competitive with or superior to our potential milestone and royalty providers
for many reasons, including that they may have:

● significantly greater financial resources;

● larger research and development staffs;

● entered into arrangements with, or acquired, biotechnology companies to enhance their capabilities; or

● extensive experience in preclinical testing and human clinical trials.

These and other factors may enable others to develop products and processes competitive with or superior to our own or those of
our  potential  milestone  and  royalty  providers.  In  addition,  a  significant  amount  of  research  in  biotechnology  is  being  carried  out  in
universities  and  other  non-profit  research  organizations.  These  entities  are  becoming  increasingly  interested  in  the  commercial  value  of
their work and may become more aggressive in seeking patent protection and licensing arrangements. Furthermore, many companies and
universities  tend  not  to  announce  or  disclose  important  discoveries  or  development  programs  until  their  patent  position  is  secure  or,  for
other reasons, later. As a result, we and our potential milestone and royalty providers may not be able to track development of competitive
products, particularly at the early stages.

Positive developments in connection with a potentially competing product may have an adverse impact on our future potential for
receiving revenue derived from development milestones and royalties. For example, if another product is perceived to have a competitive
advantage, or another product’s failure is perceived to increase the likelihood that our licensed product will fail, our potential milestone and
royalty providers may halt development of product candidates in which we have an interest.

35

Table of Contents

Our  potential  royalty  providers  may  be  unable  to  price  our  products  effectively  or  obtain  coverage  and  adequate  reimbursement  for
sales of our products, which would prevent our potential royalty providers’ products from becoming profitable and negatively affect the
royalties we may receive.

If our current or potential royalty providers succeed in bringing product candidates to the market, they may not be considered cost
effective, and reimbursement to the patient may not be available or may not be sufficient to allow our potential royalty providers to sell the
products on a competitive basis. In both the U.S. and elsewhere, sales of medical products and treatments are dependent, in part, on the
availability of coverage and adequate reimbursement from third-party payors, such as government and private insurance plans. Significant
uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  products  for  which  our  potential  royalty  providers  may  obtain
regulatory  approval.  Even  if  coverage  is  available,  the  associated  reimbursement  rate  may  not  be  adequate  for  our  potential  royalty
providers  to  cover  related  marketing  costs.  Additionally,  coverage  and  reimbursement  policies  for  pharmaceutical  products  can  differ
significantly from payor to payor as there is no uniform policy of coverage and reimbursement for pharmaceutical products among third-
party payors in the U.S. Therefore, the process of obtaining coverage and reimbursement is often time-consuming and costly. Thus, even if
our partners’ product candidates are approved by the FDA, our royalty partners may not be able to price the products effectively or obtain
coverage and adequate reimbursement for their products, which could adversely affect the royalties we receive.

Third-party  payors  are  increasingly  challenging  the  prices  charged  for  pharmaceutical  products  and  services.  Our  business  is
affected by the efforts of government and third-party payors to contain or reduce the cost of healthcare through various means. In the U.S.,
there have been, and we expect, will continue to be a number of federal and state proposals to implement government controls on pricing.

In addition, the emphasis on managed care in the U.S. has increased and, we expect to continue to increase the pressure on the
pricing of pharmaceutical products. We cannot predict whether any legislative or regulatory proposals will be adopted or the effect these
proposals or managed care efforts may have on our or our potential milestone and royalty providers’ businesses.

We do not know whether there will be, or will continue to be, a viable market for the product candidates in which we have an ownership
or royalty interest.

Even  if  product  candidates  in  which  we  have  an  interest  receive  approval  in  the  future,  they  may  not  be  accepted  in  the
marketplace. In addition, our potential royalty providers may experience difficulties in launching new products, many of which are novel
and based on technologies that are unfamiliar to the healthcare community. Our potential royalty providers may not have sales, marketing
or  distribution  capabilities  or  may  not  be  able  to  develop  these  capabilities  in  an  effective  manner,  or  at  all.  We  have  no  assurance
healthcare providers and patients will accept such products, if developed. Similarly, physicians may not accept a product if they believe
other products to be more effective or more cost effective or are more comfortable prescribing other products.

Furthermore, government agencies, as well as private organizations involved in healthcare, from time to time publish guidelines or
recommendations  to  healthcare  providers  and  patients.  Such  guidelines  or  recommendations  can  be  very  influential  and  may  adversely
affect product usage directly (for example, by recommending a decreased dosage of a product in conjunction with a concomitant therapy)
or  indirectly  (for  example,  by  recommending  a  competitive  product  over  a  product  in  which  we  have  an  ownership  or  royalty  interest).
Consequently, we do not know if physicians or patients will adopt or use products in which we have an ownership or royalty interest for
their approved indications.

Even  approved  and  marketed  products  are  subject  to  risks  relating  to  changes  in  the  market  for  such  products.  Introduction  or
increased  availability  of  generic  or  biosimilar  versions  of  products  can  alter  the  market  acceptance  of  branded  products.  In  addition,
unforeseen  safety  issues  may  arise  at  any  time,  regardless  of  the  length  of  time  a  product  has  been  on  the  market  which  may  lead  to
litigation, increased costs and delays or removal of the product from the market.

36

Table of Contents

Product liability claims may diminish the returns on biopharmaceutical products.

The developer, manufacturer or marketer of a product could become subject to product liability claims. A product liability claim,
regardless of its merits, could adversely affect the sales of the product and the amount of any related royalty payments, and consequently,
could adversely affect the ability of a payor to make payments with respect to a royalty.

Although  we  believe  we  should  not  bear  responsibility  in  the  event  of  a  product  liability  claim  against  the  developer,
manufacturer,  marketer  or  other  seller  of  a  product  that  generates  our  royalty,  such  claims  could  adversely  affect  our  business,  financial
condition and results of operations due to the lower than expected cash flows from the royalty.  

If  we  and  our  potential  royalty  providers  are  unable  to  protect  our  or  their  intellectual  property,  in  particular  patent  protection  for
principal  products,  product  candidates  and  processes  in  which  we  have  an  ownership  or  royalty  interest,  and  prevent  the  use  of  the
covered subject matter by third parties, our potential royalty providers’ ability to compete in the market will be harmed, and we may not
realize our profit potential.

We and our potential royalty providers rely on patent protection, as well as a combination of copyright, trade secret, and trademark
laws to protect our proprietary technology and deter others from duplicating our or their products or product candidates. However, these
means may afford only limited protection and may not:

● prevent our competitors from duplicating our products and those of our potential royalty providers;

● prevent  our  competitors  from  using  technologies  or  solutions  similar  to  those  incorporated  into  our  products  or  product
candidates,  or  those  of  our  potential  royalty  providers  in  jurisdictions  where  we  have  not  obtained  patent  protection  and,
further, exporting infringing products to territories where we have patent protection but where our enforcement efforts may be
inadequate and protection in general of patented technology may be less robust than it is in the U.S.;

● prevent our competitors from gaining access to our proprietary information and technology and that of our potential royalty

providers; or

● permit us or our potential royalty providers to gain or maintain a competitive advantage.

Because  of  the  length  of  time  and  the  expense  associated  with  bringing  new  products  to  the  marketplace,  we  and  our  potential
royalty providers hold and are in the process of applying for a number of patents in the U.S. and abroad to protect product candidates and
important processes and also have obtained or have the right to obtain exclusive licenses to certain patents and applications filed by others.
However, the mere issuance of a patent is not conclusive as to its validity or its enforceability.

The  U.S.  Federal  Courts,  the  U.S.  Patent  &  Trademark  Office  or  equivalent  national  courts  or  patent  offices  elsewhere  may
invalidate our patents or the patents of our royalty providers or find them unenforceable. The America Invents Act introduced post-grant
review procedures subjecting U.S. patents to post-grant review procedures similar to European oppositions. U.S. patents owned or licensed
by us or our licensees may therefore be subject to post-grant review procedures, as well as other forms of review and re-examination. A
decision in such proceedings adverse to our interests could result in the loss of valuable patent rights, which would have a material adverse
effect on our business. In addition, the laws of foreign countries may not protect our intellectual property rights effectively or to the same
extent as the laws of the U.S.

If our, and our potential royalty providers intellectual property rights are not protected adequately, our potential royalty providers
or our licensees may not be able to commercialize technologies or products in which we have an ownership or royalty interest, and their
competitors could commercialize such technologies or products, which could result in a decrease in our potential royalty providers’ or our
licensees’  sales  and  market  share  that  would  harm  our  business  and  operating  results.  Specifically,  the  patent  position  of  biotechnology
companies generally is highly uncertain and involves complex legal and factual questions. The legal standards governing the validity of
biotechnology patents are in transition,

37

Table of Contents

and current defenses as to issued biotechnology patents may not be adequate or available in the future. Accordingly, there is uncertainty as
to:

● whether any pending or future patent applications held by us or our potential royalty providers will result in an issued patent,

or whether issued patents will provide meaningful protection against competitors or competitive technologies;

● whether competitors will be able to design around our or our potential royalty providers’ patents or develop and obtain patent
protection  for  technologies,  designs  or  methods  that  are  more  effective  than  those  covered  by  our  or  our  potential  royalty
providers’ patents and patent applications; or

● the extent to which our or our potential royalty providers’ product candidates could infringe on the intellectual property rights
of others, which may lead to costly litigation, result in the payment of substantial damages or royalties, reduce the royalty rate
due to us, and prevent our potential royalty providers from using our technology or product candidates.

If certain patents issued to others are upheld or if certain patent applications filed by others are issued and upheld, our potential
royalty providers may require licenses from others to develop and commercialize certain potential products in which we have an ownership
or royalty interest. These licenses, if required, may not be available on acceptable terms, or may trigger contractual royalty offset clauses in
our  license  agreements,  or  those  of  our  royalty-agreement  counterparties.  We  may  become  involved  in  litigation  to  determine  the
proprietary  rights  of  others,  and  any  such  litigation  will  presumably  be  costly,  time  consuming,  may  not  be  adequately  covered  by
insurance and may have other adverse effects on our business, such as inhibiting our potential royalty providers’ ability to compete in the
marketplace and absorbing significant management time.

Due to the uncertainties regarding biotechnology patents, we also have relied and will continue to rely upon trade secrets, know-
how  and  continuing  technological  advancement  to  develop  and  maintain  our  competitive  position.  Our  employees  and  contractors  are
typically  required  to  sign  confidentiality  agreements  under  which  they  agree  not  to  use  or  disclose  any  of  our  proprietary  information.
Research and development contracts and relationships between us and our scientific consultants and potential licensees provide access to
aspects of our know-how that are protected generally under confidentiality agreements. These confidentiality agreements may be breached
or  may  not  be  enforced  by  a  court.  To  the  extent  proprietary  information  is  divulged  to  competitors  or  to  the  public  generally,  such
disclosure may adversely affect our licensees’ ability to develop or commercialize our products by giving others a competitive advantage or
by undermining our patent position.

In  addition,  periodic  maintenance  fees,  renewal  fees,  annuity  fees  and  various  other  governmental  fees  on  patents  and  or
applications will be due to the U.S. and various foreign patent offices at various points over the lifetime of our and our licensees’ patents
and/or applications. We have systems in place to remind us to pay these fees, and we rely on our outside patent annuity service to pay these
fees when due. Additionally, the U.S. and various foreign patent offices require compliance with a number of procedural, documentary, fee
payment and other similar provisions during the patent application process. We employ reputable law firms and other professionals to help
us  comply,  and  in  many  cases,  an  inadvertent  lapse  can  be  cured  by  payment  of  a  late  fee  or  by  other  means  in  accordance  with  rules
applicable to the particular jurisdiction. However, there are situations in which noncompliance can result in abandonment or lapse of the
patent or patent application, resulting in partial or complete loss of patent rights in the relevant jurisdiction. If such an event were to occur,
it could have a material adverse effect on our business.

Many  companies  have  encountered  significant  problems  in  protecting  and  defending  intellectual  property  rights  in  foreign
jurisdictions.  The  legal  systems  of  certain  foreign  countries  do  not  favor  the  enforcement  of  patents  and  other  intellectual  property
protection, which could make it difficult for us or our royalty providers to stop the infringement of our or their patents or the marketing of
competing products in violation of our or their proprietary rights generally. Proceedings to enforce our patent rights in foreign jurisdictions
could result in substantial costs and could divert our efforts and attention from other aspects of our business.

38

Table of Contents

Furthermore,  in  some  instances,  we  have  no  ability  to  control  the  prosecution,  maintenance,  enforcement  or  defense  of  patent
rights of our royalty providers. In such instances, there can be no assurance that they will vigorously prosecute, maintain, enforce or defend
such  rights,  or  that  they  will  be  successful  in  doing  so. Any  infringement  of  their  intellectual  property  may  adversely  affect  our  royalty
interest and consequently adversely affect our business, financial condition and results of operations.

No assurance can be given that our, or our partners or licensees’ patents will be extended upon expiration, which may have an effect on
our financial condition and results of operation.

We hold and have filed applications for a number of patents in the U.S. and internationally to protect our products and technology
and have the right to obtain licenses to, or income streams based on, certain patents and applications filed by others. However, the life of a
patent, and thus the protection it affords, is limited. Patent terms may be inadequate to protect our competitive position for an adequate
amount  of  time.  Significant  patents  in  our  portfolio  are  expected  to  expire  in  the  coming  years  and  while  various  extensions  may  be
available, on a jurisdiction-by-jurisdiction basis, continuous patent protection is not guaranteed. While we expect to seek, and expect our
partners to seek, extensions of patent terms for issued patents where available and when necessary, failure to secure patent extensions may
have  an  effect  on  our  financial  condition  and  results  of  operations.  Furthermore,  there  can  be  no  assurance  that  our  partners  will  seek
extensions of their patent terms.

Litigation regarding intellectual property and/or the enforcement of our contractual rights against licensees and third parties can be
costly and expose us to risks of counterclaims against us.

From  time  to  time,  we  are  required  to  engage  in  litigation,  arbitration  or  other  proceedings  to  protect  our  intellectual  property
and/or  enforce  our  contractual  rights  against  former  or  current  licensees  or  third  parties,  including  third-party  collaborators  of  such
licensees  or  royalty  agreement  counterparties. The  cost  to  us  of  complex  proceedings  of  this  type,  even  if  resolved  in  our  favor,  can  be
substantial, and the parties opposing us in such proceedings may be able to sustain the cost of such proceedings more effectively than we
can if they have substantially greater resources than we have. Any such proceedings and any negotiations leading up to them also may be
time-consuming and can divert management’s attention and resources. If a proceeding of this type is resolved against us, we may lose the
value associated with contract rights contained in our arrangements with licensees and third parties, the patents that are the subject of such
proceeding may be declared invalid, we could be exposed to counterclaims against us, and we could be held liable for significant damages,
fees and/or costs. While it is our current plan to continue to review and pursue, on a selective basis, potential material contractual breaches
against  licensees  and  third  parties  (including  third-party  collaborators  of  licensees  and  royalty  agreement  counterparties)  and/or
infringement  of  our  intellectual  property  rights  or  technology,  there  can  be  no  assurance  that  any  such  enforcement  actions  will  be
successful, or if successful, the timing of such success or that we will have sufficient capital to prosecute any such actions to a successful
conclusion.

For  example,  in  June  2021,  we  initiated  a  binding  arbitration  proceeding  with  one  of  our  licensees  (the  “Licensee”)  at  the
American Arbitration Association/International Centre for Dispute Resolution, seeking milestone and royalty payments under our license
agreement. A hearing before a panel of arbitrators was held in November 2022, and the parties submitted post-hearing briefs. On March 21,
2023, we received an adverse decision in this arbitration proceeding. The panel of arbitrators declined to award us damages and ruled that
the  license  agreement  has  expired.  The  panel  ruled  that  we  were  responsible  for  the  Licensee’s  costs  as  well  as  arbitrators’  and
administrative fees previously incurred by the Licensee of $4.1 million, which we paid in April 2023.

In addition, we may be subject to claims that we, or our licensees or our royalty agreement counterparties’ licensees, are infringing
other parties’ patents. If such claims are resolved against us, we or our licensees or our royalty agreement counterparties’ licensees may be
enjoined  from  developing,  manufacturing,  selling  or  importing  products,  processes  or  services  unless  we  or  our  licensees  or  our  royalty
agreement counterparties’ licensees obtain a license from the other party. Such a license may not be available on reasonable terms or at all,
thus preventing us, or our licensees or our royalty agreement counterparties’ licensees, from using or licensing these products, processes or
services and adversely affecting our potential future revenue.

39

Table of Contents

Uncertainties resulting from our participation in litigation, arbitration or other proceedings involving intellectual property and/or
contractual rights could have a material adverse effect on our or our partners’ ability to compete in the marketplace. There could also be
public  announcements  of  the  results  of  hearings,  motions  or  interim  proceedings  or  developments.  If  securities  analysts  or  investors
perceive  these  results  to  be  negative,  the  perceived  value  of  the  product  candidates  as  to  which  we  hold  potential  milestone  or  royalty
interests,  or  intellectual  property  or  contractual  rights  could  be  diminished.  Accordingly,  the  market  price  of  our  common  stock  may
decline.  Uncertainties  resulting  from  the  initiation  and  continuation  of  litigation,  arbitration  or  other  proceedings  involving  intellectual
property and/or contractual rights could have a material adverse effect on our business, financial condition and results of operations.

Risks Related to Our Reliance on Third Parties

We  and  our  partners  rely  heavily  on  license  and  collaboration  relationships,  and  any  disputes  or  litigation  with  our  partners  or
termination  or  breach  of  any  of  the  related  agreements  could  reduce  the  financial  resources  available  to  us,  including  our  ability  to
receive milestone payments and future potential royalty and other revenues. License or collaboration agreements relating to products
may, in some instances, be unilaterally terminated or disputes may arise which may affect our potential milestones, royalties and other
payments.

License  or  collaboration  agreements  relating  to  the  products  generating  our  future  potential  milestones  and  royalties  and  other
payment rights have in the past been and may in the future be terminated, which may adversely affect sales of such products and therefore
the potential payments we may receive. For example, under certain license or collaboration agreements, marketers may retain the right to
unilaterally terminate the agreements. When the last patent covering a product expires or is otherwise invalidated in a country, a marketer
may  be  economically  motivated  to  terminate  the  applicable  license  or  collaboration  agreement,  either  in  whole  or  with  respect  to  such
country, in order to terminate its payment and other obligations. In the event of such a termination, a licensor (which may be us in the case
of our out-licensed products) or collaborator may no longer receive all of the payments it expected to receive from the applicable licensee
or collaborator and may also be unable to find another company to continue developing and commercializing the product on the same or
similar terms as those under the license or collaboration agreement that has been terminated.

On October 23, 2023, Organon notified us of its intent to terminate the Organon License Agreement, which we assumed pursuant
to the ObsEva IP Acquisition Agreement. The termination was effective as of January 21, 2024, and we will not be entitled to any milestone
payments with respect to any milestone achieved by Organon following the notice of termination. We evaluated the related intangible asset
balance for impairment and recorded an impairment charge of $14.2 million as of December 31, 2023.

In addition, license or collaboration agreements may fail to provide significant protection for the applicable licensor (which may
be us in the case of our out-licensed products) or collaborator in case of the applicable licensee’s or collaborator’s failure to perform or in
the  event  of  disputes.  License  and  collaboration  agreements  which  relate  to  the  products  underlying  our  potential  future  milestones,
royalties and other payment rights, are complex and certain provisions in such agreements may be susceptible to multiple interpretations.
Disputes  may  arise  regarding  intellectual  property,  royalty  terms,  payment  rights  or  other  contractual  terms  subject  to  a  license  or
collaboration agreement, including:

● the scope or duration of rights granted under the license or collaboration agreement and other interpretative issues;

● the amounts or timing of royalties, milestones or other payments due under the license or collaboration agreement;

● the sublicensing of patent or other rights under our license or collaboration relationships;

● the diligence obligations under the license or collaboration agreement and what activities satisfy such diligence obligations:

● the inventorship and ownership of inventions and know-how resulting from the creation or use of intellectual property by us

or our partners; and

40

Table of Contents

● the priority of invention of patented technology.

The resolution of any contract interpretation disagreement that may arise could narrow what the licensor (which may be us in the
case of our out-licensed products) or collaborator believes to be the scope of its rights to the relevant intellectual property or technology, or
decrease the licensee’s or collaborator’s financial or other obligations under the relevant agreement, any of which could in turn impact the
value  of  our  potential  royalties,  milestone  payments  and  other  payments  and  have  a  material  adverse  effect  on  our  business,  financial
condition, results of operations and prospects. If a marketer were to default on its obligations under a license or collaboration agreement,
the licensor’s or collaborator’s remedy may be limited either to terminating certain licenses or collaborations related to certain countries or
to generally terminate the license or collaboration agreement with respect to such country. In such cases, we may not have the right to seek
to  enforce  the  rights  of  the  licensor  or  collaborator  (if  not  us)  and  we  may  be  required  to  rely  on  the  resources  and  willingness  of  the
licensor  or  collaborator  (if  not  us)  to  enforce  its  rights  against  the  applicable  licensee  or  collaborator.  In  any  of  these  situations,  if  the
expected upfront, milestone, royalty or other payments under the license or collaboration agreements do not materialize, this could result in
a significant loss to us and materially adversely affect our business, financial condition and results of operations. At any given time, the
Company may be engaged in discussions with its licensees or collaborators regarding the interpretation of the payment and other provisions
relating to products as to which we have milestones and potential royalty or other payment rights. Should any such discussions result in a
disagreement regarding a particular product that cannot be resolved satisfactorily to us, we may end up being paid less than anticipated on
such product should it successfully progress through clinical development and be approved for commercialization. Should our milestone
and  future  potential  royalty  or  other  payment  interests  be  reduced  or  eliminated  as  a  result  of  any  such  disagreement,  it  could  have  an
adverse effect on our business, financial condition, results of operations and prospects.

Our existing collaborations may not continue or be successful, and we may be unable to enter into future arrangements to develop
and  commercialize  our  unpartnered  assets.  For  example,  in  June  2023,  Bioasis  announced  the  suspension  of  all  its  operations  and  the
termination of the research collaboration and license agreement between Bioasis and Chiesi. As a result, we do not expect to receive any
milestone, royalty or other payments under the Biosis RPA or Second Bioasis RPA.

Generally, our current licensees have the right to terminate their collaborations at will or under specified circumstances. If any of
our  collaborative  partners  breach  or  terminate  their  agreements  with  us  or  otherwise  fail  to  conduct  their  collaborative  activities
successfully (for example, by not making required payments when due, or at all or failing to engage in commercially reasonable efforts to
develop products if required), our product development under these agreements will be delayed or terminated.

In  addition,  we  could  face  significant  competition  in  seeking  appropriate  collaborators  and  the  negotiation  process  is  time-
consuming  and  complex.  Our  ability  to  reach  a  definitive  collaborative  agreement  with  any  such  new  party  will  depend,  among  other
factors, 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. We cannot be certain that, following a strategic transaction or license, we will
achieve the revenue or specific net income that justifies such transaction.

Our potential milestone and royalty providers may rely on third parties to provide services in connection with their product candidate
development and manufacturing programs. The inadequate performance by or loss of any of these service providers could affect our
potential milestone and royalty providers’ product candidate development.

Third  parties  provide  services  in  connection  with  preclinical  and  clinical  development  programs,  including  in  vitro  and  in  vivo
studies,  assay  and  reagent  development,  immunohistochemistry,  toxicology,  pharmacokinetics,  clinical  trial  support,  manufacturing  and
other outsourced activities. If these service providers do not adequately perform the services for which our potential milestone and royalty
providers  have  contracted,  or  cease  to  continue  operations,  and  our  potential  milestone  and  royalty  partners  are  not  able  to  find  a
replacement  provider  quickly  or  lose  information  or  items  associated  with  their  product  candidates,  our  potential  milestone  and  royalty
providers’ development programs and receipt of any potential resulting income may be delayed.

41

Table of Contents

The marketers of biopharmaceutical products are, in certain instances, substantially responsible for the ongoing regulatory approval,
commercialization, manufacturing and marketing of products.

In certain instances, the holders of royalties on products have granted regulatory approval, commercialization, manufacturing and
marketing rights to the licensees of such products. Such licensees have substantial control over those efforts and discretion to determine the
extent and priority of the resources they will commit to their program for a product. Accordingly, the successful commercialization of a
product  depends  on  the  licensee’s  efforts  and  is  beyond  our  control.  If  a  licensee  does  not  devote  adequate  resources  to  the  ongoing
regulatory  approval,  commercialization  and  manufacture  of  a  product,  or  if  a  licensee  engages  in  illegal  or  otherwise  unauthorized
practices,  the  product’s  sales  may  not  generate  sufficient  royalties,  or  the  product’s  sales  may  be  suspended,  and  consequently,  could
adversely affect our business. In addition, if licensees of biopharmaceutical products decide to discontinue product programs or we believe
the  commercial  prospects  of  assets  have  been  reduced,  we  may  recognize  material  non-cash  impairment  charges  related  to  the  financial
royalty asset associated with those programs or assets.

Agreements with other third parties, many of which are material to our business, expose us to numerous risks and have caused us to
incur additional liabilities.

Because our licensees, suppliers and contractors are independent third parties, they may be subject to different risks than we are
and have significant discretion in, and different criteria for, determining the efforts and resources they apply related to activities relevant to
their  agreements  with  us.  If  these  licensees,  suppliers  and  contractors  do  not  successfully  perform  the  functions  for  which  they  are
responsible, we may not have the capabilities, resources or rights to do so on our own or otherwise compel them to perform.

We do not know whether we or our licensees will be able to successfully develop and market any of the products that are or may
become the subject of any of our licensing arrangements. In addition, third-party arrangements such as ours also increase uncertainties in
the  related  decision-making  processes  and  resulting  progress  under  the  arrangements,  as  we  and  our  licensees  may  reach  different
conclusions,  or  support  different  paths  forward,  based  on  the  same  information,  particularly  when  large  amounts  of  technical  data  are
involved.

In addition, under the contracts with HCRP, the amortization for the reporting period is calculated based on the payments expected
to be made by the licensees to HCRP over the term of the arrangement. Any changes to the estimated payments by the licensees to HCRP
can result in a material adjustment to revenue previously reported.

Failure of our potential milestone and royalty providers’ product candidates to meet current Good Manufacturing Practice standards
may cause delays in regulatory approval and penalties for noncompliance.

Our potential milestone and royalty providers may rely on third party manufacturers and such contract manufacturers are required
to  produce  clinical  product  candidates  under  cGMP  to  meet  acceptable  standards  for  use  in  clinical  trials  and  for  commercial  sale,  as
applicable. If such standards change, the ability of contract manufacturers to produce our potential milestone and royalty providers’ product
candidates  on  the  schedule  required  for  clinical  trials  or  to  meet  commercial  requirements  may  be  affected.  In  addition,  contract
manufacturers  may  not  perform  their  obligations  under  their  agreements  with  our  potential  milestone  and  royalty  providers  or  may
discontinue  their  business  before  the  time  required  by  us  to  successfully  produce  clinical  and  commercial  supplies  of  our  potential
milestone and royalty providers’ product candidates.

Contract  manufacturers  are  subject  to  pre-approval  inspections  and  periodic  unannounced  inspections  by  the  FDA  and
corresponding  state  and  foreign  authorities  for  compliance  with  cGMP  and  other  applicable  government  regulations  and  corresponding
foreign  standards.  We  do  not  have  control  over  a  third-party  manufacturer’s  compliance  with  these  regulations  and  standards.  Any
difficulties or delays in contractors’ manufacturing and supply of our potential milestone and royalty providers’ product candidates or any
failure of our potential milestone and royalty providers’ contractors to maintain compliance with the applicable regulations and standards
could increase costs, reduce revenue, cause our licensees to postpone or cancel clinical trials, prevent or delay regulatory approval by the
FDA  and  corresponding  state  and  foreign  authorities,  prevent  the  import  and/or  export  of  our  potential  milestone  and  royalty  providers’
product

42

Table of Contents

candidates, or cause any of our potential milestone and royalty providers’ products that may be approved for commercial sale to be recalled
or withdrawn.

Certain of our technologies are in-licensed from third parties, so our and our licensees’ use of them may be restricted and subject to
additional risks.

We  have  licensed  technologies  from  third  parties.  These  technologies  include  phage  display  technologies  licensed  to  us  in
connection  with  our  bacterial  cell  expression  technology  licensing  program  and  antibody  products.  However,  our  and  our  licensees  and
collaborators’ use of these technologies is limited by certain contractual provisions in the licenses relating to them, and although we have
obtained numerous licenses, intellectual property rights in the area of phage display are particularly complex. If we are unable to maintain
our licenses, patents or other intellectual property, we could lose important protections that are material to continuing our operations and for
future prospects. Our licensors also may seek to terminate our license(s), which could cause us and our licensees to lose the right to use the
licensed intellectual property and adversely affect our and our licensees’ ability to commercialize our technologies, products or services.

Risks Related to Employees, Location, Data Integrity, and Litigation

The loss of or changes in any of our key personnel could delay or prevent achieving our objectives.

Our business efforts could be adversely affected by the loss of one or more key members of our staff. We currently do not have
key person insurance on any of our employees. Changes in management, including due to potential acquisitions, may cause disruptions in
our  business,  strategic  and  employee  relationships,  which  may  delay  or  prevent  the  achievement  of  our  business  objectives.  During  the
transition periods, there may be uncertainty among investors, employees and others concerning our future direction and performance.

Because we are a small biotech royalty aggregator with limited resources, we may not be able to attract and retain qualified personnel.

We  had  13  full-time  employees  as  of  March  4,  2024.  We  may  require  additional  experienced  executive,  accounting,  legal,
administrative and other personnel from time to time in the future. We are highly dependent on principal members of our executive team,
the loss of whose services may adversely impact the achievement of our objectives. There is intense competition for the services of these
personnel.

If we do not succeed in attracting new personnel and retaining and motivating existing personnel, our business may suffer, and we

may be unable to implement our current initiatives or grow effectively.

We rely and will continue to rely on outsourcing arrangements for many of our activities, including financial reporting and accounting
and human resources.

Due  to  our  small  number  of  employees,  we  rely,  and  expect  to  continue  to  rely,  on  outsourcing  arrangements  for  a  significant
portion  of  our  activities,  including  financial  reporting  and  accounting  and  human  resources,  as  well  as  for  certain  of  our  functions  as  a
public company. We may have limited control over these third parties, and we cannot guarantee that they will perform their obligations in
an effective and timely manner.

Our  employees  may  engage  in  misconduct  or  other  improper  activities,  including  noncompliance  with  regulatory  standards  and
requirements and insider trading.

We are exposed to the risk of employee fraud or other misconduct. Misconduct by employees could include intentional failures to
comply with applicable regulations, provide accurate information to regulatory authorities, comply with federal and state fraud and abuse
laws and regulations, report financial information or data accurately or disclose unauthorized activities to us. In particular, the health care
industry  is  subject  to  extensive  laws  and  regulations  intended  to  prevent  fraud,  misconduct,  kickbacks,  self-dealing  and  other  abusive
practices.  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

43

Table of Contents

controlling  unknown  or  unmanaged  risks  or  losses  or  in  protecting  us  from  governmental  investigations  or  other  actions  or  lawsuits
stemming from a failure to be in compliance with 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.

If our information technology systems or data or those of our partners or contractors are compromised, our business could experience
adverse  consequences,  including  regulatory  investigations  or  actions;  litigation;  fines  and  penalties;  a  disruption  of  our  business
operations; reputational harm; and loss of revenue or profits.

Our business is increasingly dependent on critical, complex and interdependent information technology systems, including cloud-
based systems, to support business processes as well as internal and external communications. In the ordinary course of our business, we
maintain sensitive data on our networks, including personal information of our employees, legacy clinical trial patients, vendors and others,
our intellectual property and proprietary or confidential business information relating to our business and that of our business partners. The
secure maintenance and protection of this information is critical to our business and reputation.

Cybersecurity threats have generally increased in sophistication, scale, and frequency in recent years. While we have implemented
security measures that are intended to protect our data and information technology systems, our computer systems, and those of the third
parties on which we rely, are still vulnerable to damage from data breaches, security incidents or other unauthorized intrusions or access,
including  cyberattacks  or  computer  viruses,  or  from  natural  disasters,  terrorism,  war  and  telecommunication  and  electrical  failures.
Moreover, the prevalence of remote work on mobile devices that access confidential and sensitive information increases the risk of such an
event occurring. Threats to our systems and personal, confidential and proprietary information can come from a variety of sources, ranging
in sophistication. Such threats also may be intentional or accidental. It is often difficult to anticipate or immediately identify these threats
and the damage might cause.

Data breaches, security incidents and other unauthorized intrusions or access to our data or systems, or those of the third parties on
which  we  rely,  could  result  in  system  disruptions,  downtime  or  the  compromise  of  personal  information,  our  intellectual  property  and
sensitive business information, all of which may interrupt our normal business operations and require substantial expenditure of financial
and administrative resources to remedy. Such events could have a material adverse effect on our business, financial condition and results of
operations. Theft of proprietary information could be used to compete against us and could cause us to incur significant remediation costs,
result in product development delays, disrupt key business operations and divert attention of management and key information technology
resources. Furthermore, to the extent that any disruption, security breach, or other event were to result in a loss of, or damage to, our data or
applications,  or  inappropriate  disclosure  of  personal,  confidential  or  proprietary  information,  we  may  be  required  to  comply  with
notification requirements, be subject to litigation or regulatory action, or otherwise be subject to liability under applicable laws. These risks
would expose us to significant expense and cause significant harm to our reputation and business.

While  we  have  insurance  coverage,  we  cannot  be  sure  that  our  policy  will  be  adequate  or  sufficient  to  protect  us  from  or  to
mitigate  liabilities  arising  out  of  our  privacy  and  security  practices,  that  such  coverage  will  continue  to  be  available  on  commercially
reasonable terms or at all, or that such coverage will pay for future claims.

Compliance  with  the  stringent  and  changing  obligations  related  to  data  privacy  and  security  is  an  onerous  and  resource-intensive
process. Our actual or perceived failure to comply with any data privacy or security obligations could lead to regulatory investigations
or actions; litigation; fines and penalties; a disruption of our business operations; reputational harm; loss of revenue or profits; loss of
customers or sales; and other adverse business consequences.

Federal, state, local and foreign legislators and/or regulators are increasingly regulating data privacy and security and may impose
significant penalties for failure to comply with these requirements. For example, in the U.S., the California Consumer Privacy Act of 2018
(“CCPA”) establishes a privacy framework for covered businesses, which applies to a broad range of personal information and entities who
conduct business in California. Further, the California Privacy Rights Act (“CPRA”), which amends the CCPA, became fully operative on
January 1, 2023 and expands upon the CCPA, imposing additional data protection obligations on covered businesses. The CCPA/CPRA
gives California residents certain

44

Table of Contents

rights  related  to  their  personal  information,  including  the  rights  to  request  the  correction  of,  access  to  and  deletion  of  their  personal
information,  the  right  to  opt  out  of  certain  personal  information  sharing,  and  the  right  to  receive  detailed  information  about  how  their
information is processed. If we, or the third parties on which we rely, fail to comply with the CCPA/CPRA, we may face significant fines,
penalties  and  regulatory  enforcement  costs  that  could  adversely  affect  our  reputation,  business,  financial  condition  and  results  of
operations.  The  CCPA/CPRA  provides  for  civil  penalties  of  up  to  $2,500  per  violation,  and  $7,500  per  intentional  violation,  following
investigation  by  the  state Attorney  General  and  allows  private  litigants  affected  by  certain  data  breaches  to  recover  significant  statutory
damages. Similar comprehensive state privacy laws are now in effect in Virginia, Colorado, Connecticut, and Utah, and many have passed
in other states.

Compliance  with  laws,  regulations,  rules,  guidance,  industry  standards,  and  contractual  obligations  concerning  data  privacy,
security, governance and protection is an onerous and resource-intensive process, that may require us to put in place additional mechanisms
and incur substantial expenditure. Achieving compliance could also require us to change our business practices in a manner that does not
align with our business objectives. Furthermore, the regulatory landscape continues to evolve, making it difficult to maintain compliance.
Further,  in  the  event  that  we,  or  one  of  the  third  parties  on  which  we  rely,  is  subject  to  a  data  breach,  security  incident,  or  other
unauthorized  intrusion  or  access  that  leads  to  the  disclosure  or  modification  of,  or  prevents  access  to,  patient  information,  including
personally identifiable information or protected health information, could result in fines, increased costs or loss of revenue as a result of:
harm  to  our  reputation;  fines  imposed  on  us  by  regulatory  authorities;  remediation  measures  taken  to  respond  to  the  event  and  prevent
similar events from occurring in the future; additional compliance obligations under federal, state or foreign laws (including notification
obligations);  requirements  for  mandatory  corrective  action  to  be  taken  by  us;  and  requirements  to  verify  the  correctness  of  database
contents and otherwise subject us to liability under laws and regulations that protect personal data.

In addition, cyber incidents can be difficult to detect, and any delay in identifying them may lead to increased harm as described
above.  While  we  have  implemented  security  measures  to  protect  our  data  and  information  technology  systems,  such  measures  may  not
prevent such events. We also cannot guarantee that we are in compliance with all applicable data privacy, security and protection laws and
regulations as they are enforced now or as they evolve.

Our potential acquisitions of other companies could increase our exposure to litigation risk.

Our  exposure  to  risks  associated  with  various  claims,  including  claims  related  to  the  use  of  intellectual  property  as  well  as
securities  and  related  stockholder  derivative  claims,  may  be  increased  as  a  result  of  our  acquisitions  of  other  companies,  including  our
potential acquisition of Kinnate, and we may ultimately be subject to liability or settlement costs. Additionally, we may have a lower level
of visibility into the development process with respect to intellectual property or the care taken to safeguard against infringement risks with
respect to acquired companies or assets. In addition, third parties may make claims in connection with our acquisitions, and they may also
make infringement and similar or related claims after we have acquired assets that had not been asserted prior to our acquisition.

Risks Related to Government Regulation

Even  after  FDA  approval,  a  product  may  be  subject  to  additional  testing  or  significant  marketing  restrictions,  its  approval  may  be
withdrawn, or it may be removed voluntarily from the market.

Even  if  our  potential  royalty  providers  receive  regulatory  approval  for  our  product  candidates,  they  will  be  subject  to  ongoing
regulatory oversight and review by the FDA and other regulatory entities. The FDA, the EMA, or another regulatory agency may impose,
as a condition of the approval, ongoing requirements for post-approval studies or post-approval obligations, including additional research
and development and clinical trials, and the FDA, EMA or other regulatory agency subsequently may withdraw approval based on these
additional trials or obligations.

Even for approved products, the FDA, EMA or other regulatory agency may impose significant restrictions on the indicated uses,
conditions  for  use,  labeling,  advertising,  promotion,  marketing  and  production  of  such  product.  In  addition,  the  labeling,  packaging,
adverse  event  reporting,  storage,  advertising,  promotion  and  record-keeping  for  such  products  are  subject  to  extensive  regulatory
requirements.

45

Table of Contents

Furthermore,  marketing  approval  of  a  product  may  be  withdrawn  by  the  FDA,  the  EMA  or  another  regulatory  agency  or  such
product may be withdrawn voluntarily by our potential royalty providers based, for example, on subsequently arising safety concerns. The
FDA,  EMA  and  other  agencies  also  may  impose  various  civil  or  criminal  sanctions  for  failure  to  comply  with  regulatory  requirements,
including withdrawal of product approval.

Healthcare reform measures and other statutory or regulatory changes could adversely affect our business.

The  U.S.  and  some  foreign  jurisdictions  have  enacted  or  are  considering  a  number  of  legislative  and  regulatory  proposals  to
change the healthcare system in ways that could affect our potential royalty providers’ ability to sell products in which we have ownership
or and royalty interests, if approved, profitably. Among policy makers and payors in the U.S. and elsewhere, there is significant interest in
promoting changes in healthcare systems with the stated goals of containing healthcare costs, improving quality and expanding access. In
the U.S., the pharmaceutical industry has been a particular focus of these efforts and has been significantly affected by major legislative
initiatives.  For  example,  in  March  2010,  the  Patient  Protection  and Affordable  Care Act,  as  amended  by  the  Health  Care  and  Education
Reconciliation Act, or collectively the ACA, was enacted, which, among other things, substantially changed the way healthcare is financed
by both governmental and private payors.

There have been judicial, Congressional and executive branch challenges to the ACA. As a result, there have been delays in the
implementation of, and action taken to repeal or replace, certain aspects of the ACA. For example, on June 17, 2021, the U.S. Supreme
Court dismissed a challenge on procedural grounds that argued the ACA is unconstitutional in its entirety because the “individual mandate”
was  repealed  by  Congress.  In  addition,  there  have  been  a  number  of  health  reform  initiatives  by  the  Biden  administration  that  have
impacted the ACA. On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022, or the IRA, into law, which among
other  things,  extends  enhanced  subsidies  for  individuals  purchasing  health  insurance  coverage  in ACA  marketplaces  through  plan  year
2025.  The  IRA  also  eliminates  the  “donut  hole”  under  the  Medicare  Part  D  program  beginning  in  2025  by  significantly  lowering  the
beneficiary maximum out-of-pocket cost and through a newly established manufacturer discount program. It is possible that the ACA will
be subject to judicial or Congressional challenges in the future. It is unclear how other such challenges, and the healthcare reform measures
of the Biden administration will impact the ACA and our business.

Also, there has been heightened governmental scrutiny recently in the U.S. over pharmaceutical pricing practices in light of the
rising  cost  of  prescription  drugs  and  biologics.  Such  scrutiny  has  resulted  in  several  recent  Congressional  inquiries  and  proposed  and
enacted federal and state legislation designed to, among other things, bring more transparency to product pricing, review the relationship
between  pricing  and  manufacturer  patient  programs,  and  reform  government  program  reimbursement  methodologies  for  products.  For
example,  in  July  2021,  the  Biden  administration  released  an  executive  order,  “Promoting  Competition  in  the American  Economy,”  with
multiple provisions aimed at prescription drugs. In response to Biden’s executive order, on September 9, 2021, the Department of Health
and Human Services, or HHS, released a Comprehensive Plan for Addressing High Drug Prices that outlines principles for drug pricing
reform and sets out a variety of potential legislative policies that Congress could pursue to advance these principles. In addition, the IRA,
among other things, (i) directs the Secretary of HHS to negotiate the price of certain high-expenditure, single-source drugs and biologics
covered under Medicare Part B and Medicare Part D, and subjects drug manufacturers to civil monetary penalties and a potential excise tax
by  offering  a  price  that  is  not  equal  to  or  less  than  the  negotiated  “maximum  fair  price”  under  the  law,  and  (ii)  imposes  rebates  under
Medicare Part B and Medicare Part D to penalize price increases that outpace inflation. The IRA permits HHS to implement many of these
provisions  through  guidance,  as  opposed  to  regulation,  for  the  initial  years.  HHS  has  and  will  continue  to  issue  and  update  guidance  as
these programs are implemented. These provisions will take effect progressively starting in fiscal year 2023. On August 29, 2023, HHS
announced the list of the first ten drugs that will be subject to price negotiations, although the Medicare drug price negotiation program is
currently subject to legal challenges. It is currently unclear how the IRA will be implemented but it is likely to have a significant impact on
the pharmaceutical industry. Further, in response to the Biden administration’s October 2022 executive order, on February 14, 2023, HHS
released a report outlining three new models for testing by the Center for Medicare and Medicaid Innovation which will be evaluated on
their ability to lower the cost of drugs, promote accessibility, and improve quality of care. It is unclear whether the models will be utilized
in  any  health  reform  measures  in  the  future.  In  addition,  beginning  in  2023,  Centers  for  Medicare  &  Medicaid  Services,  or  CMS,  will
require  manufacturers  to  refund  CMS  for  certain  discarded  amounts  of  single-dose  container  and  single-use  package  drugs. At  the  state
level, legislatures have increasingly passed legislation and implemented regulations designed to control

46

Table of Contents

pharmaceutical and biological product pricing, including price or patient reimbursement constraints, discounts, and restrictions on certain
product access. In some cases, such legislation and regulations have been designed to encourage importation from other countries and bulk
purchasing.

An  expansion  in  the  government’s  role  in  the  U.S.  healthcare  industry  may  cause  general  downward  pressure  on  the  prices  of
prescription pharmaceutical products, lower reimbursements for providers, and reduced product utilization, any of which could adversely
affect our business and results of operations. We expect that additional healthcare reform measures will be adopted in the future. We cannot
know what form any such new legislation may take or the market’s perception of how such legislation would affect us. Any reduction in
reimbursement from government programs may result in a similar reduction in payments from private payors. The implementation of cost
containment measures or other healthcare reforms may prevent our potential royalty providers from being able to generate revenue, attain
profitability, develop, or commercialize our current product candidates in which we have an ownership or royalty interest.

We and our potential milestone and royalty providers are subject to various state and federal healthcare-related laws and regulations
that if violated may impact the commercialization of our product candidates for which we possess milestone or royalty rights or could
subject us to significant fines and penalties.

Our  operations  may  be  directly  or  indirectly  subject  to  various  state  and  federal  healthcare  laws,  including  the  federal  Anti-
Kickback Statute, the federal False Claims Act, state analogues of those laws, and various state and federal data privacy and security laws.
These  laws  may  impact,  among  other  things,  the  commercial  operations  for  any  of  our  product  candidates  that  may  be  approved  for
commercial sale.

The  federal Anti-Kickback  Statute  prohibits,  among  other  things,  persons  and  entities  from  knowingly  and  willfully  soliciting,
offering, receiving or providing any remuneration, directly or indirectly, in cash or in kind, in exchange for or to induce either the referral
of an individual for, or the furnishing or arranging for the purchase, lease, or order of a good or service for which payment may be made
under a federal healthcare program, such as the Medicare and Medicaid programs. The ACA modified the federal Anti-Kickback Statute’s
intent requirement so that a person or entity no longer needs to have actual knowledge of the statute or the specific intent to violate it to
have committed a violation. In addition, several courts have interpreted the statute’s intent requirement to mean that if any one purpose of
an arrangement involving remuneration is to induce referrals of federal healthcare covered business, the statute has been implicated. The
Anti-Kickback  Statute  is  broad  and  prohibits  many  arrangements  and  practices  that  are  lawful  in  businesses  outside  of  the  healthcare
industry.

The  federal  false  claims  laws,  including  the  False  Claims Act,  and  civil  monetary  penalties  laws  prohibit,  among  other  things,
persons and entities from knowingly filing, or causing to be filed, a false claim to, or the knowing use of false statements to obtain payment
from the federal government. Certain suits filed under the False Claims Act, known as “qui tam” actions, can be brought by any individual
on behalf of the government and such individual, commonly known as a “whistleblower,” or “relator” may share in any amounts paid by
the entity to the government in fines or settlement. The filing of qui tam actions has caused a number of pharmaceutical, medical device
and other healthcare companies to have to defend and/or settle a False Claims Act action.

The Health Insurance Portability and Accountability Act of 1996, or HIPAA created new federal criminal statutes that prohibit,
among other things, executing a scheme to defraud any healthcare benefit program, including a private payor, or falsifying, concealing or
covering up a material fact or making any materially false, fictitious or fraudulent statement in connection with the delivery of, or payment
for, health care benefits, items or services.

HIPAA,  as  amended  by  the  Health  Information  Technology  and  Clinical  Health  Act,  and  its  implementing  regulations,  also
imposes certain requirements relating to the privacy, security and transmission of individually identifiable health information by entities
subject  to  the  law,  such  as  certain  healthcare  providers,  health  plans,  and  healthcare  clearinghouses  as  well  as  their  respective  business
associates  and  their  subcontractors  that  perform  certain  functions  or  activities  that  involve  the  use  or  disclosure  of  protected  health
information on their behalf.

47

Table of Contents

Many states also have adopted laws similar to each of the federal laws described above, some of which apply to healthcare items
or  services  reimbursed  by  any  source,  not  only  federal  healthcare  programs,  such  as  the  Medicare  and  Medicaid  programs.  In  addition,
some  states  have  laws  that  require  pharmaceutical  companies  to  comply  with  the  pharmaceutical  industry’s  voluntary  compliance
guidelines  and  the  applicable  compliance  guidance  promulgated  by  the  federal  government.  Additionally,  certain  state  and  local  laws
require  the  registration  of  pharmaceutical  sales  representatives,  restrict  payments  that  may  be  made  to  healthcare  providers  and  other
potential referral sources, and require manufacturers to report information related to payments and other transfers of value to physicians
and  other  healthcare  providers.  Further,  some  states  have  laws  governing  the  privacy  and  security  of  health  information  in  certain
circumstances,  many  of  which  are  not  preempted  by  HIPAA  and  differ  from  each  other  in  significant  ways  and  may  not  have  the  same
effect, thus complicating compliance efforts.

Because of the breadth of these laws, and the narrowness of the statutory exceptions and regulatory safe harbors available, it is
possible that some of our or our potential milestone and royalty providers’ business activities could be subject to challenge under one or
more of such laws.

If we or our potential milestone and royalty providers are found to be in violation of any of the laws and regulations described
above or other applicable state and federal healthcare laws, we or our potential milestone and royalty providers may be subject to penalties,
including  significant  civil,  criminal,  and  administrative  penalties,  damages,  fines,  disgorgement,  imprisonment,  integrity  oversight  and
reporting  obligations,  reputational  harm,  exclusion  from  government  healthcare  reimbursement  programs  and  the  curtailment  or
restructuring of our or our potential milestone and royalty providers’ operations, any of which could have a material adverse effect on our
business and results of operations. In addition, we and our licensees may be subject to certain analogous foreign laws and violations of such
laws could result in significant penalties.

We  are  subject  to  the  U.S.  Foreign  Corrupt  Practices Act  and  other  anti-corruption  laws,  as  well  as  export  control  laws,  import  and
customs laws, trade and economic sanctions laws and other laws governing our operations.

We are subject to the U.S. Foreign Corrupt Practices Act and other anti-corruption laws, as well as export control laws, import and
customs laws, trade and economic sanctions laws and other laws governing our operations. Our operations are subject to anti-corruption
laws including the FCPA, the U.S. domestic bribery statute contained in 18 U.S.C. §201, the U.S. Travel Act, and other anti-corruption laws
that apply in countries where we do business. The FCPA and these other laws generally prohibit us and our employees and intermediaries
from authorizing, promising, offering, or providing, directly or indirectly, improper or prohibited payments, or anything else of value, to
government officials or other persons to obtain or retain business or gain some other business advantage. We and the royalty agreement
counterparties  and  licensees  who  generate  our  royalties  operate  in  a  number  of  jurisdictions  that  pose  a  high  risk  of  potential  FCPA
violations, and we participate in collaborations and relationships with third parties whose activities could potentially subject us to liability
under  the  FCPA  or  local  anti-corruption  laws,  even  if  we  do  not  explicitly  authorize  or  have  actual  knowledge  of  such  activities.  In
addition,  we  cannot  predict  the  nature,  scope  or  effect  of  future  regulatory  requirements  to  which  our  international  operations  might  be
subject  or  the  manner  in  which  existing  laws  might  be  administered  or  interpreted.  We  are  also  subject  to  other  laws  and  regulations
governing our international operations, including regulations administered by the governments of the U.S. and authorities in the European
Union, including applicable export control regulations, economic sanctions and embargoes on certain countries and persons, anti-money
laundering laws, import and customs requirements and currency exchange regulations, collectively referred to as the Trade Control laws.
There is no assurance that we will be completely effective in ensuring our compliance with all applicable anti-corruption laws, including
the FCPA or other legal requirements, including Trade Control laws. If we are not in compliance with the FCPA and other anticorruption
laws or Trade Control laws, we may be subject to criminal and civil penalties, disgorgement and other sanctions and remedial measures,
and legal expenses, which could have an adverse impact on our business, financial condition, results of operations and liquidity. Likewise,
any investigation of any potential violations of the FCPA, other anti-corruption laws or Trade Control laws by the U.S. or other authorities
could also have an adverse impact on our reputation, our business, financial condition and results of operations.

48

Table of Contents

Efforts to confirm that our business arrangements with third parties comply with applicable healthcare laws and regulations may
involve substantial costs. Because of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, it
is possible that some of our business activities or our business arrangements with third parties could be subject to challenge under one or
more  of  such  laws.  It  is  possible  that  governmental  authorities  will  conclude  that  our  business  practices  or  the  business  practices  of  the
royalty agreement counterparties and licensees who generate our royalties may not comply with current or future statutes, regulations or
case law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations or the operations of the royalty
agreement  counterparties  and  licensees  who  generate  our  royalties  are  found  to  be  in  violation  of  any  of  these  laws  or  any  other
governmental  regulations,  we  or  the  royalty  agreement  counterparties  and  licensees  who  generate  our  royalties  may  be  subject  to
significant  criminal,  civil  and  administrative  sanctions,  including  monetary  penalties,  damages,  fines,  disgorgement,  individual
imprisonment  and  exclusion  from  participation  in  government-funded  healthcare  programs,  such  as  Medicare  and  Medicaid,  additional
reporting requirements and oversight if we or the royalty agreement counterparties and licensees who generate our royalties become subject
to a corporate integrity agreement or similar agreement to resolve allegations of non-compliance with these laws, reputational harm, and we
or marketers of products that generate our royalties may be required to curtail or restructure operations, any of which could adversely affect
our ability to operate our business and our results of operations. The risk of our being found in violation of these laws is increased by the
fact that many of them have not been fully interpreted by the regulatory authorities or the courts, and their provisions are open to a variety
of  interpretations. Any  action  against  us  for  violation  of  these  laws,  even  if  we  successfully  defend  against  it,  could  cause  us  to  incur
significant legal expenses and divert our management’s attention from the operation of our business. The shifting enforcement landscape
and the need to build and maintain robust and expandable systems to comply with multiple jurisdictions with different compliance and/or
reporting requirements increases the possibility that a healthcare company may run afoul of one or more of the requirements.

As  we  or  our  potential  milestone  and  royalty  providers  do  more  business  internationally,  we  expect  to  become  subject  to  additional
political, economic and regulatory uncertainties.

We or our potential milestone and royalty providers may not be able to operate successfully in any foreign market. We believe that
because the pharmaceutical industry is global in nature, international activities are expected to become a significant part of future business
activities  and  when  and  if  we  or  our  potential  milestone  and  royalty  providers  are  able  to  generate  income,  a  substantial  portion  of  that
income  will  be  derived  from  product  sales  and  other  activities  outside  the  U.S.  Foreign  regulatory  agencies  often  establish  standards
different  from  those  in  the  U.S.,  and  an  inability  to  obtain  foreign  regulatory  approvals  on  a  timely  basis,  if  at  all,  could  put  us  at  a
competitive disadvantage or make it uneconomical to proceed with a product or product candidate’s development. International sales may
be limited or disrupted by many factors, including without limitation:

● imposition of government controls;

● export license requirements;

● political or economic instability or conflict;

● trade restrictions;

● international disputes;

● changes in tariffs;

● restrictions on repatriating profits;

● exchange rate fluctuations;

● evolving government regulations, including those related to healthcare reimbursement and data privacy and security; and

49

Table of Contents

● withholding and other taxation.

General Risk Factors

If  securities  or  industry  analysts  do  not  publish  research  reports  about  our  business  or  if  they  make  adverse  recommendations
regarding an investment in our stock, our stock price and trading volume may decline.

The trading market for our common stock can be influenced by the research and reports that industry or securities analysts publish
about  our  business.  Currently,  coverage  of  our  Company  by  industry  and  securities  analysts  is  limited.  Investors  have  many  investment
opportunities and may limit their investments to companies that receive greater coverage from analysts. If additional industry or securities
analysts do not commence coverage of the Company, the trading price of our stock could be negatively impacted. If one or more of the
analysts downgrade our stock or comment negatively on our prospects, our stock price may decline. If one or more of these analysts cease
to cover our industry or us or fail to publish reports about the Company regularly, our common stock could lose visibility in the financial
markets, which could also cause our stock price or trading volume to decline. Further, incorrect judgments, estimates or assumptions made
by research analysts may adversely affect our stock price, particularly if subsequent performance falls below the levels that were projected
by the research analyst(s), even if we did not set or endorse such expectations. Any of these events could cause further volatility in our
stock price and could result in substantial declines in the value of our stock.

Our share price may be volatile, which may subject us to litigation, and there may not be an active trading market for our common
stock, Series A Preferred Stock or our Series B Preferred Stock.

There can be no assurance that the market price of our common stock will not decline below its present market price. Additionally,
there may not be an active trading market for our common stock, Series A Preferred Stock or depositary shares representing interests in our
Series B Preferred Stock. The market prices of biotechnology companies have been and are likely to continue to be highly volatile, and are
affected by a number of factors, including:

● fluctuations in our operating results;

● general  market  and  macroeconomic  conditions,  including  market  conditions  in  our  industry  and  the  industries  of  our

collaborators;

● the coverage of our common stock by the financial media, including television, radio and press reports and blogs;

● recruitment or departure of key personnel;

● our ability to realize benefits from strategic partnerships, acquisitions or investments;

● trading activity or positions by a limited number of stockholders who together beneficially own a significant portion of our

outstanding common stock;

● the issuance of shares of common stock by us, including as consideration in or in conjunction with acquisitions;

● the  inability  to  execute  on  our  share  repurchase  program  as  planned,  including  failure  to  meet  internal  or  external
expectations  around  the  timing  or  price  of  share  repurchases,  and  any  reductions  or  discontinuances  of  repurchases
thereunder;

● issuance of debt or other convertible securities, including as consideration in or in conjunction with acquisitions;

● the inability to conclude that our internal controls over financial reporting are effective;

50

Table of Contents

● changes to our credit ratings; and

● market perception or investment sentiment regarding us or our business strategy.

We have experienced significant volatility in the price of our common stock in the past. From January 1, 2023, through March 4,
2024, the share price of our common stock has ranged from a high of $25.91 to a low of $13.48. From January 1, 2023, through March 4,
2024, the share price of our Series A Preferred Stock has ranged from a high of $25.98 to a low of $21.40. From January 1, 2023, through
March  4,  2024,  the  share  price  of  our  Series  B  Preferred  Stock  has  ranged  from  a  high  of  $25.37  to  a  low  of  $20.43. Additionally,  we
currently  have  two  significant  holders  of  our  common  stock  that  could  affect  the  liquidity  of  our  stock  and  have  a  significant  negative
impact on our stock price if those holders were to sell their ownership positions.

Our results of operations and liquidity needs could be materially negatively affected by market fluctuations or an economic downturn.

Our results of operations could be materially and adversely affected by macroeconomic conditions generally, both in the U.S. and
elsewhere around the world. Concerns over inflation, slower growth or recession, new or increased tariffs or other barriers to trade, changes
in fiscal and monetary policy or government budget dynamics, interest rates, high unemployment, labor availability constraints, currency
fluctuations, epidemics and other public health crises (such as the COVID-19 pandemic), significant natural disasters (including as a result
of  climate  change),  rising  energy  costs,  geopolitical  conflict,  such  as  the  ongoing  conflict  in  Ukraine,  the  Middle  East  and  surrounding
areas and the rising tensions between China and Taiwan, the availability and cost of credit, and the volatility in U.S. financial markets have
in the past contributed to, and may continue in the future contribute to, increased volatility and diminished expectations for the economy
and  the  U.S.  and  global  markets.  Domestic  and  international  equity  markets  periodically  experience  heightened  volatility  and  turmoil.
These events may have an adverse effect on us. In the event of a market downturn, our results of operations could be adversely affected by
those factors in many ways, including making it more difficult for us to raise funds if necessary, and our stock price may decline.

We have issued equity securities and may issue additional equity securities from time to time, that materially and adversely affect the
price  of  our  common  stock,  including  our  Series  X  Preferred  Stock,  Series  A  Preferred  Stock  and  depositary  shares  representing
interests in our Series B Preferred Stock.

We expect significant additional capital will be needed in the future to continue our planned operations. To the extent we raise
additional  capital  by  issuing  equity  securities,  our  stockholders  may  experience  substantial  dilution.  We  may  sell  common  stock,
convertible securities or other equity securities in one or more transactions at prices and in such a manner as we determine from time to
time, including pursuant to our 2018 Common Stock ATM Agreement, as amended, and 2021 Series B Preferred Stock ATM Agreement. If
we sell common stock, convertible securities or other equity securities in more than one transaction, investors may be materially diluted by
subsequent sales. These sales may also result in material dilution to our existing stockholders, and new investors could gain rights superior
to our existing stockholders. If we issue additional equity securities, the price of our existing securities may be materially and adversely
affected.

As of December 31, 2023, there were 5,003 shares of Series X Preferred Stock issued and outstanding. Each share of Series X
Preferred Stock is convertible into 1,000 shares of registered common stock. The total number of shares of common stock issuable upon
conversion of all issued Series X Preferred Stock would be 5,003,000 shares. Each share is convertible at the option of the holder at any
time, provided that the holder is prohibited from converting into common stock if, as a result of such conversion, the holder, together with
its affiliates, would beneficially own a number of shares above a conversion blocker, which was initially set at 19.99% of our total common
stock then issued and outstanding immediately following the conversion of such shares. A holder of Series X Preferred Stock may elect to
increase or decrease the conversion blocker above or below 19.99% on 61 days’ notice, provided the conversion blocker does not exceed
the limits under Nasdaq Listing Rule 5635(b), to the extent then applicable. If holders of our Series X Preferred Stock elect to convert their
preferred shares into common stock such conversion would dilute our currently outstanding common stock both in number and in earnings
per share. BVF (and its affiliates), as current holders of all of the shares of our Series X Preferred Stock, would, if they converted all such
shares to common stock, obtain majority voting control of

51

Table of Contents

the Company. As of December 31, 2023, BVF owned approximately 31.6% of our total outstanding shares of common stock, and if all of
its shares of the Series X Preferred Stock were converted (without taking into account beneficial ownership limitations), BVF would own
52.3% of our total outstanding shares of common stock. Additionally, as of December 31, 2023, we had issued and outstanding 984,000
shares of Series A Preferred Stock and 1,600,000 depositary shares, each representing a 1/1000th fractional interest in a share of our Series
B Preferred Stock.

In addition, funding from collaboration partners and others has in the past and may in the future involve issuance by us of our
common  stock.  We  cannot  be  certain  how  the  purchase  price  of  such  shares,  the  relevant  market  price  or  premium,  if  any,  will  be
determined or when such determinations will be made.

Any  issuance  by  us  of  equity  securities,  whether  through  an  underwritten  public  offering,  an  at  the  market  offering,  a  private
placement, in connection with a collaboration or otherwise could result in dilution in the value of our issued and outstanding shares, and a
decrease in the trading price of our securities.

We may sell additional equity or debt securities to fund our operations, which may result in dilution to our stockholders and impose
restrictions on our business.

In  order  to  raise  additional  funds  to  support  our  operations,  we  may  sell  additional  equity  or  convertible  debt  securities,  which
would result in dilution to our stockholders and/or debt securities which may impose restrictive covenants that would adversely impact our
business. The sale of additional equity or convertible debt securities could result in additional dilution or result in other rights or obligations
that adversely affect our stockholders. For example, holders of shares of our Series A Preferred Stock are entitled to receive, when and as
declared by our Board, out of funds legally available for the payment of dividends, cumulative cash dividends at the rate of 8.625% of the
$25.00 liquidation preference per year (equivalent to $2.15625 per year). Additionally, holders of depositary shares representing interests in
our Series B Preferred Stock are entitled to receive, when and as declared by our Board, out of funds legally available for the payment of
dividends,  cumulative  cash  dividends  at  the  rate  of  8.375%  of  the  $25,000  liquidation  preference  per  share  of  Series  B  Preferred  Stock
($25.00  per  depositary  share)  per  year  (equivalent  to  $2,093.75  per  year  per  share  or  $2.09375  per  year  per  depositary  share).  The
incurrence of indebtedness would result in increased fixed payment obligations and could also result in 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.

Our organizational documents contain provisions that may prevent transactions that could be beneficial to our stockholders and may
insulate our management from removal.

Our charter and by-laws:

● require certain procedures to be followed and time periods to be met for any stockholder to propose matters to be considered

at annual meetings of stockholders, including nominating directors for election at those meetings; and

● authorize  our  Board  to  issue  up  to  1,000,000  shares  of  preferred  stock  without  stockholder  approval  and  to  set  the  rights,

preferences and other designations, including voting rights, of those shares as the Board may determine.

In addition, we are subject to the provisions of Section 203 of the Delaware General Corporation Law (the “DGCL”), that may
prohibit large stockholders, in particular those owning 15% or more of our outstanding common stock, from merging or combining with us.

These  provisions  of  our  organizational  documents  and  the  DGCL,  alone  or  in  combination  with  each  other,  may  discourage
transactions  involving  actual  or  potential  changes  of  control,  including  transactions  that  otherwise  could  involve  payment  of  a  premium
over  prevailing  market  prices  to  holders  of  common  stock,  could  limit  the  ability  of  stockholders  to  approve  transactions  that  they  may
deem to be in their best interests, and could make it considerably more difficult for a potential acquirer to replace management.

52

Table of Contents

As a public company in the U.S., we are subject to the Sarbanes-Oxley Act. We have determined our disclosure controls and procedures
and our internal control over financial reporting are effective. We can provide no assurance that we will, at all times, in the future be
able to report that our disclosure controls and internal controls over financial reporting are effective.

Companies that file reports with the SEC, including us, are subject to the requirements of Section 404 of the SOX. Section 404
requires management to establish and maintain a system of internal control over financial reporting, and annual reports on Form 10-K filed
under  the  Securities  Exchange Act  of  1934,  as  amended  (the  “Exchange Act”),  must  contain  a  report  from  management  assessing  the
effectiveness  of  our  internal  control  over  financial  reporting.  Ensuring  we  have  adequate  internal  financial  and  accounting  controls  and
procedures  in  place  to  produce  accurate  financial  statements  on  a  timely  basis  is  a  time-consuming  effort  that  needs  to  be  re-evaluated
frequently.  Failure  on  our  part  to  have  effective  internal  financial  and  accounting  controls  would  cause  our  financial  reporting  to  be
unreliable, could have a material adverse effect on our business, operating results, and financial condition, and could cause the trading price
of our common stock to fall.

Our ability to use our NOL carry-forwards and certain other tax attributes to offset taxable income or taxes may be limited.  

Our net operating loss, or NOL, carryforwards could expire unused and/or be unavailable to offset future income tax liabilities. As
of December 31, 2023, we had U.S. federal NOL carryforwards of $137.8 million, of which $13.6 million will begin to expire in 2036.
Under  the  federal  income  tax  law,  federal  NOLs  incurred  in  taxable  years  beginning  after  December  31,  2017  may  be  carried  forward
indefinitely,  but  the  deductibility  of  such  federal  NOLs  is  limited  to  80%  of  current  year  taxable  income.  It  is  uncertain  if  and  to  what
extent various states will conform to the federal tax law. In addition, Section 382 of the U.S. Internal Revenue Code of 1986, as amended
(the “Code”), and corresponding provisions of state law, generally limit the ability of a corporation that undergoes an “ownership change”
to utilize its NOL carry-forwards and certain other tax attributes against any taxable income in taxable periods after the ownership change.
An “ownership change” is generally defined as a greater than 50% change, by value, in a corporation’s equity ownership over a three-year
period.

Based on an analysis under Section 382 of Code, we experienced an ownership change in February 2017, that significantly limits
the availability of our tax attributes to offset future income. To the extent that we do not utilize our carry forwards within the applicable
statutory carry-forward periods, either because of Section 382 limitations or the lack of sufficient taxable income, the carry-forwards will
also  expire  unused.  As  of  December  31,  2023,  we  had  $55.4  million  in  federal  net  operating  loss  carryforwards  subject  to  an  annual
limitation of $0.9 million. Of this amount, $13.6 million will begin to expire in 2036, if not utilized.

Changes  in  tax  laws  or  regulations  that  are  applied  adversely  to  us  may  have  a  material  adverse  effect  on  our  business,  cash  flow,
financial condition, or results of operations.

New tax laws, statutes, rules, regulations, or ordinances could be enacted at any time. For instance, the recently enacted Inflation
Reduction Act imposes, among other rules, a 15% minimum tax on the book income of certain large corporations and a 1% excise tax on
certain  corporate  stock  repurchases.  Further,  existing  tax  laws,  statutes,  rules,  regulations,  or  ordinances  could  be  interpreted  differently,
changed, repealed, or modified at any time. Any such enactment, interpretation, change, repeal, or modification could adversely affect us,
possibly with retroactive effect. In particular, changes in corporate tax rates, the realization of our net deferred tax assets, the taxation of
foreign earnings, and the deductibility of expenses under the Tax Act, as amended by the CARES Act or any future tax reform legislation,
could  have  a  material  impact  on  the  value  of  our  deferred  tax  assets,  result  in  significant  one-time  charges,  and  increase  our  future  tax
expenses.

53

Table of Contents

Stockholder and private lawsuits, and potential similar or related lawsuits, could result in substantial damages, divert management’s
time and attention from our business, and have a material adverse effect on our business, financial condition and results of operations.

Securities-related  class  action  and  stockholder  derivative  litigation  has  often  been  brought  against  companies,  including  many
biotechnology companies, which experience volatility in the market price of their securities. This risk is especially relevant for us because
biotechnology  and  biopharmaceutical  companies  often  experience  significant  stock  price  volatility  in  connection  with  their  product
development  programs,  and  could  be  increased  as  a  result  of  our  acquisitions  of  other  companies,  including  our  potential  acquisition  of
Kinnate.

It  is  possible  that  suits  will  be  filed,  or  allegations  received  from  stockholders,  naming  us  and/or  our  officers  and  directors  as
defendants. These  potential  lawsuits  are  subject  to  inherent  uncertainties,  and  the  actual  defense  and  disposition  costs  will  depend  upon
many unknown factors. The outcome of any such lawsuits is uncertain. We could be forced to expend significant time and resources in the
defense of these suits, and we may not prevail. In addition, we may incur substantial legal fees and costs in connection with these lawsuits.
Although we carry insurance to protect us from such claims, our insurance may not provide adequate coverage. It is possible that we could,
in the future, incur judgments or enter into settlements of claims for monetary damages. A decision adverse to our interests on these actions
could result in the payment of substantial damages, or possibly fines, increased insurance costs, and could have a material adverse effect on
our cash flow, results of operations and financial position.

Monitoring, initiating and defending against legal actions, including any currently pending litigation, are time-consuming for our
management, are likely to be expensive and may detract from our ability to fully focus our internal resources on our business activities. The
outcome of litigation is always uncertain, and in some cases could include judgments against us that require us to pay damages, enjoin us
from certain activities, or otherwise affect our legal or contractual rights, which could have a significant adverse effect on our business. In
addition, the inherent uncertainty of any future litigation could lead to increased volatility in our stock price and a decrease in the value of
an investment in our common stock.

Item 1B. UNRESOLVED STAFF COMMENTS

None.

Item 1C. CYBERSECURITY

Risk Management and Strategy

We  evaluate  our  cybersecurity  strategy  annually,  including  our  processes  designed  to  assess,  identify,  and  manage  risks  from
potential  unauthorized  occurrences  on  or  through  our  information  technology  systems  that  may  result  in  adverse  effects  on  the
confidentiality,  integrity,  and  availability  of  these  systems  and  the  data  residing  therein,  within  our  overall  enterprise  risk  management
framework.  Our  cybersecurity  strategy  takes  a  multi-faceted  approach,  one  which  focuses  on  the  following  key  areas:  (i)  the  human
element within the organization; (ii) perimeter security; (iii) network security; (iv) application security; (v) endpoint security; and (vi) data
security.  We  use  a  wide  array  of  processes,  mechanisms,  controls,  technologies,  systems,  strategies  and  tools  in  each  of  these  areas,
including but not limited to: routine security awareness training, formal evaluations of third-party applications, password strength policies,
antivirus software, firewalls, routine patch management, encryption software, data backups and data redundancies, email security software,
multi-factor authentication tools, network security monitoring, and web vulnerability scanning.

We engage outside consultants on a regular basis to help us design internal controls and processes to address cybersecurity risks.
We  also  leverage  these  outside  consultants  and  other  third  parties,  when  appropriate,  to  implement  appropriate  processes,  policies,  and
internal controls designed to help prevent, detect, and/or mitigate these cyberthreats.

54

Table of Contents

In  the  last  fiscal  year,  we  have  not  identified  risks  from  known  cybersecurity  threats,  including  as  a  result  of  any  prior
cybersecurity incidents, that have materially affected us, but we face certain ongoing cybersecurity threats that, if realized, are reasonably
likely to materially affect us. These threats include but are not limited to: (i) ransomware and malware attacks; (ii) endpoint attacks; (iii)
compromised  business  email  and  other  social  engineering  threats;  and  (iv)  vulnerabilities  related  to  inadequate  patch  management.  Our
licensees, suppliers, contractors, and consultants also face similar cybersecurity risks, which could have an adverse impact on our business.
Additional  information  on  cybersecurity  risks  we  face  is  discussed  in  Part  I,  Item  1A,  “Risk  Factors,”  under  the  headings  “If  our
information  technology  systems  or  data  or  those  of  our  partners  or  contractors  are  compromised,  our  business  could  experience  adverse
consequences,  including  regulatory  investigations  or  actions;  litigation;  fines  and  penalties;  a  disruption  of  our  business  operations;
reputational harm; and loss of revenue or profits” and “Compliance with the stringent and changing obligations related to data privacy and
security  is  an  onerous  and  resource-intensive  process.  Our  actual  or  perceived  failure  to  comply  with  any  data  privacy  or  security
obligations  could  lead  to  regulatory  investigations  or  actions;  litigation;  fines  and  penalties;  a  disruption  of  our  business  operations;
reputational harm; loss of revenue or profits; loss of customers or sales; and other adverse business consequences.”

Governance

Our  management,  led  by  our  Chief  Executive  Officer  and  the  Senior  Vice  President,  Finance  and  Chief  Financial  Officer,  is
responsible for assessing cybersecurity risks and for confirming we have an appropriate cybersecurity strategy to assess and manage those
risks, including responding to attacks or breaches. Our Chief Executive Officer and the Senior Vice President, Finance and Chief Financial
Officer each have experience in senior leadership roles in which they have been responsible for the entity’s enterprise risk management,
including  management  of  cybersecurity  risks.  The  Chief  Executive  Officer  and  the  Senior  Vice  President,  Finance  and  Chief  Financial
Officer meet regularly with the individuals charged with the day-to-day IT operations and infrastructure, and at least quarterly to review
and  assess  potential  cybersecurity  threats  to  determine  whether  any  changes  need  to  be  made  to  our  cybersecurity  strategy.  The  Chief
Executive Officer and the Senior Vice President, Finance and Chief Financial Officer sponsor periodic cybersecurity awareness training for
all employees.

We also maintain an Incident Response Plan that sets forth a protocol in the event we are exposed to a cyber-attack or breach. The

Incident Response Plan provides a framework for our response, including the appropriate communication and escalation channels.

The Board, as a whole and at the committee level, has oversight for the most significant risks facing us and for our processes to
identify, prioritize, assess, manage, and mitigate those risks. The Audit Committee of the Board, which is comprised solely of independent
directors, has been designated by our Board to oversee cybersecurity risks. Management provides regular updates to the Audit Committee
of  the  Board  regarding  risk  assessments,  developing  threats,  and  the  current  and  planned  cybersecurity  strategy,  and  promptly  provides
notification of significant attacks or breaches as part of the Incident Response Plan.  The Board also receives updates from management
and the Audit Committee on cybersecurity risks on at least an annual basis.  

Item 2. PROPERTIES

We lease space for our corporate headquarters in Emeryville, California. As of December 31, 2023, we expect to incur incremental
undiscounted costs of $0.5 million associated with our building lease until it expires in April 2029. We believe our facilities are adequate to
meet our current requirements.

Item 3. LEGAL PROCEEDINGS

We  are  not  currently  engaged  in  any  legal  proceedings  that,  in  the  opinion  of  our  management,  if  determined  adversely  to  us,
would individually or taken together, have a material adverse effect on our business, results of operations, financial position or cash flows.
However,  from  time  to  time,  we  may  become  involved  in  litigation,  arbitration  or  other  proceedings  relating  to  claims  arising  from  the
ordinary course of business.

55

Table of Contents

We may become involved in material legal proceedings in the future, and the potential impact on us of any on-going proceeding
which we do not currently believe to be material could become material. Such matters are subject to significant uncertainties, and there can
be  no  assurance  that  any  legal  proceedings  in  which  we  are  or  may  become  involved  will  not  have  a  material  adverse  effect  on  our
business, results of operations, financial position or cash flows.

Item 4. MINE SAFETY DISCLOSURES

Not applicable.

PART II

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

Market for Registrant’s Common Equity

Our common stock trades on The Nasdaq Global Market (“Nasdaq”) under the symbol “XOMA.” On March 4, 2024, there were
188  stockholders  of  record  of  our  common  stock,  one  of  which  was  Cede  &  Co.,  a  nominee  for  Depository  Trust  Company  (“DTC”).
Shares  of  our  common  stock  held  by  brokerage  firms,  banks  and  other  financial  institutions  as  nominees  for  beneficial  owners  are
deposited into participant accounts at DTC and are therefore considered to be held of record by Cede & Co., and we are unable to estimate
the total number of stockholders represented by these record holders.

Dividend Policy

We  have  not  paid  dividends  on  our  common  stock  and  do  not  anticipate  paying  cash  dividends  on  our  common  stock  in  the
foreseeable future. Holders of shares of our Series A Preferred Stock are entitled to receive, when and as declared by our Board, out of
funds legally available for the payment of dividends, cumulative cash dividends at the rate of 8.625% of the $25.00 liquidation preference
per year (equivalent to $2.15625 per year per share) per year. Holders of our Series B Preferred Stock are entitled to receive, when and as
declared by our Board, out of funds legally available for the payment of dividends, cumulative cash dividends at the rate of 8.375% of the
$25,000 liquidation preference per year of Series B Preferred Stock ($25.00 per depositary share) per year (equivalent to $2,093.75 per year
per share of Series B Preferred Stock or $2.09375 per year per depositary share).

Recent Sales of Unregistered Securities

None.

Issuer Purchases of Equity Securities

None.

Item 6. RESERVED

56

Table of Contents

Item 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Overview

XOMA is a biotech royalty aggregator. We have a sizable portfolio of economic rights to future potential milestone and royalty
payments associated with partnered commercial and pre-commercial therapeutic candidates. Our portfolio was built through the acquisition
of rights to future milestones, royalties and commercial payments, since our royalty aggregator business model was implemented in 2017,
combined  with  out-licensing  our  proprietary  products  and  platforms  from  our  legacy  discovery  and  development  business.  Our  royalty
aggregator business is primarily focused on early to mid-stage clinical assets, primarily in Phase 1 and 2, with significant commercial sales
potential  that  are  licensed  to  large-cap  partners. We  also  acquire  milestone  and  royalty  revenue  streams  on  late-stage  clinical  assets  and
commercial assets that are designed to address unmet markets or have a therapeutic advantage, have long duration of market exclusivity,
and are expected to deliver a financial return to us in a short timeframe. We expect most of our future revenue to be based on payments we
may receive for milestones and royalties associated with these programs.

The  generation  of  future  revenues  related  to  licenses,  milestone  payments,  and  royalties  is  dependent  on  the  achievement  of
milestones or product sales by our existing licensees. We generated a net loss of $40.8 million and net cash used in operating activities was
$18.2  million  for  the  year  ended  December  31,  2023,  and  we  had  an  accumulated  deficit  of  $1.2  billion  as  of  December  31,  2023. We
generated a net loss of $17.1 million and net cash used in operating activities was $12.9 million for the year ended December 31, 2022.

Significant Business Developments

Kinnate Acquisition

On February 16, 2024, we entered into an agreement to acquire Kinnate for a base cash purchase price of $2.3352 per share and an
additional cash payment amount of up to $0.2527 per share upon the closing of the merger plus a non-transferable contingent value right
per share, representing the right to receive 85% of the net proceeds, if any, from any out license or sale of the Kinnate programs effected
within one year of closing of the merger and 100% of the net proceeds, if any, from any out license or sale of certain Kinnate programs
entered into prior to the closing of the merger.  We expect this acquisition to provide additional cash to our balance sheet and potentially
add several programs to our portfolio. This merger is expected to close in April 2024.

Blue Owl Loan Agreement

On December 15, 2023, our wholly owned subsidiary, XRL, entered into the Blue Owl Loan Agreement, pursuant to which we
borrowed $130.0 million.  We received a net cash amount of $119.6 million after the payment of $4.1 million in fees and lender expenses
and  $6.3  million  that  was  deposited  into  reserve  accounts  to  pay  interest,  administrative  fees  and  XRL’s  operating  expenses.  We  also
incurred $0.6 million in direct issuance costs related to the Blue Owl Loan Agreement. The Blue Owl Loan is secured by, and is expected to
be  repaid  based  upon,  commercial  payments  from  Roche’s  VABYSMO,  pursuant  to  the Affitech  CPPA  (see  Note  8  to  the  consolidated
financial statements). The carrying value of the short and long-term portion of the initial term loan was $5.5 million and $118.5 million,
respectively as of December 31, 2023.

In connection with the Blue Owl Loan Agreement, we issued warrants to certain funds associated with Blue Owl to purchase (i) up
to 40,000 shares of our common stock at an exercise price of $35.00 per share; (ii) up to 40,000 shares of our common stock at an exercise
price of $42.50 per share; and (iii) up to 40,000 shares of our common stock at an exercise price of $50.00 per share (collectively, the “Blue
Owl Warrants”) (see Note 12 to the consolidated financial statements).

57

Table of Contents

Owen Hughes Appointed as Chief Executive Officer

On January 7, 2024, the Board appointed Owen Hughes as our Chief Executive Officer (principal executive officer) and Jack L.
Wyszomierski as Chairman of the Board. Mr. Hughes previously served as our Executive Chairman and Interim Chief Executive Officer
beginning on January 1, 2023. In connection with his appointment, Mr. Hughes will receive an annual base salary of $575,000 and will be
eligible to receive an annual discretionary cash bonus with a target amount equal to 60% of his annual base salary upon the achievement of
annual performance milestones to be established by the Board.

Stock Repurchase Program

In January 2024, our Board authorized our first stock repurchase program, which permits us to purchase up to $50.0 million of our
common  stock  through  January  2027.  Under  the  program,  we  have  discretion  in  determining  the  conditions  under  which  shares  may  be
purchased from time to time, including through transactions in the open market, in privately negotiated transactions, under plans compliant
with Rule 10b5-1 under the Exchange Act, as part of accelerated share repurchases or by other means in accordance with applicable laws.
The manner, number, price, structure, and timing of the repurchases, if any, will be determined at our sole discretion and repurchases, if
any,  depend  on  a  variety  of  factors,  including  legal  requirements,  price  and  economic  and  market  conditions,  royalty  and  milestone
acquisition  opportunities,  and  other  factors.  The  repurchase  authorization  does  not  obligate  us  to  acquire  any  particular  amount  of  our
common stock. The Board may suspend, modify, or terminate the stock repurchase program at any time without prior notice. As of March
4, 2024, we have purchased 660 shares of common stock pursuant to this stock repurchase program.

Portfolio Updates – Royalty and Commercial Payment Purchase Agreements

Talphera Commercial Payment Purchase Agreement

In January 2024, we acquired an economic interest in DSUVIA from Talphera, for $8.0 million. DSUVIA was approved in 2018
by  the  FDA  for  use  in  adults  in  certified  medically  supervised  healthcare  settings.  In April  2023,  Talphera  divested  DSUVIA  to Alora
Pharmaceuticals for an upfront payment, a 15% royalty on commercial net sales, a 75% royalty on net sales to the DoD, and up to $116.5
million in milestone payments. Under the terms of the agreement, we are entitled to receive 100% of all royalties and milestones related to
DSUVIA sales until we receive $20.0 million. Once we receive $20.0 million, the 75% royalties generated from DoD purchases and the
remaining $116.5 million in potential milestone payments due from Alora will be shared equally between us and Talphera. We will fully
retain the 15% royalty associated with DSUVIA commercial sales.

LadRx Agreements

In June 2023, we entered into the LadRx AAA pursuant to the which we acquired from LadRx all of its rights, title and interests
related to arimoclomol under the Zevra RPA. We also entered into the LadRx RPA, pursuant to which we acquired the right to receive all of
the  future  royalties,  regulatory  and  commercial  milestone  payments  as  well  as  other  related  payments  due  to  LadRx  from  ImmunityBio
related  to  aldoxorubicin  under  the  ImmunityBio  License  Agreement.  The  purchased  rights  related  to  arimoclomol  include  potential
regulatory and commercial milestone payments of up to $52.5 million (net of certain payment obligations of up to $9.5 million based on a
portion of the regulatory and commercial milestone payments) and potential royalty payments in low single-digit percentages of aggregate
net  sales  associated  with  arimoclomol.  The  purchased  payments  related  to  aldoxorubicin  include  potential  regulatory  and  commercial
milestone payments of up to $342.7 million and royalty payments on aggregate net sales of aldoxorubicin in the low to mid-teens for sales
of orphan indications and mid to high single-digit percentages for sales of other licensed products. Upon closing of the LadRx Agreements,
we paid LadRx an upfront payment of $5.0 million.  

In January 2024, Zevra announced the FDA accepted its NDA resubmission for arimoclomol, and pursuant to the LadRx RPA, we
paid LadRx a $1.0 million milestone payment in January 2024. We may pay up to an additional $1.0 million commercial milestone related
to arimoclomol and an additional $4.0 million regulatory milestone related to aldoxorubicin.  

58

Table of Contents

Viracta Royalty Purchase Agreement

In October 2023, we earned a $5.0 million milestone payment related to the FDA’s acceptance of Day One Biopharmaceuticals’

NDA for tovorafenib as a monotherapy in relapsed or progressive pediatric low-grade glioma.

Affitech Commercial Payment Purchase Agreement

Pursuant to our Affitech CPPA, we are eligible to receive commercial payments from Roche consisting of 0.5% of net sales of
VABYSMO for a ten-year period following the first commercial sale in each applicable jurisdiction. In 2022, VABYSMO was approved by
the FDA and the EMA for the treatment of wet, or neovascular, age-related macular degeneration and diabetic macular edema. In October
2023, the FDA approved VABYSMO for the treatment of retinal vein occlusion.

Payments  are  due  from  Roche  within  60  days  of  December  31  and  June  30  of  each  year.    In  2023  and  2022,  we  received
commercial payments totaling $7.3 million and $0.5 million, respectively, and in February 2024, we received $7.4 million. Based on net
sales of VABYSMO in 2023, we paid Affitech sales milestones totaling $6.0 million in March 2024, and we may pay up to an additional
$6.0 million in milestones based on the achievement of certain sales thresholds in future periods.

Aptevo Commercial Payment Purchase Agreement

In  March  2023,  we  entered  into  the Aptevo  CPPA,  pursuant  to  which  we  acquired  the  full  commercial  payment  stream  and  a
portion  of  the  milestone  rights  to  IXINITY,  which  is  marketed  by  Medexus  for  the  control  and  prevention  of  bleeding  episodes  and
postoperative management in people with Hemophilia B. We are eligible to receive a mid-single digit percentage payment stream on all
IXINITY sales from January 1, 2023 until the first quarter of 2035, and also expect to be entitled to receive milestone payments. Under the
terms  of  the Aptevo  CPPA,  in  2023  we  paid Aptevo  a  $9.6  million  upfront  payment  plus  a  $50,000  one-time  payment  when  the  first
commercial payment exceeded $0.5 million. In 2023, we received $1.7 million in commercial payments pursuant to this agreement.

ObsEva IP Acquisition Agreement

In October 2023, Organon notified us of its intent to terminate the Organon License Agreement effective as of January 21, 2024,
which we assumed pursuant to the ObsEva IP Acquisition Agreement dated November 21, 2022. We were not entitled to any milestone
payments  with  respect  to  any  milestone  achieved  by  Organon  following  the  termination  date.  We  evaluated  the  related  intangible  asset
balance for impairment in the fourth quarter of 2023 and recorded an impairment charge of $14.2 million as of December 31, 2023 (see
note 4 to the consolidated financial statements).

Bioasis Royalty Purchase Agreement

In  June  2023,  Bioasis  announced  the  suspension  of  all  of  its  operations  and  the  termination  of  the  research  collaboration  and
license agreement between Bioasis and Chiesi. We do not expect to receive any milestone, royalty or other payments under the Biosis RPA
or Second Bioasis RPA and accordingly, we recorded an impairment charge of $1.6 million in the second quarter of 2023.

Portfolio Updates - License and Collaboration Agreements

In April 2023, we earned a $0.5 million milestone payment from Janssen, upon dosing of the first patient in a Phase 3 clinical trial
evaluating one of Janssen’s biologic assets. In addition, during 2023, we also earned $1.0 million in milestone payments for five additional
milestones related to IND filings, pursuant to our agreement with Janssen.

Critical Accounting Estimates

The preparation of financial statements in accordance with GAAP requires us to make estimates, assumptions and judgments that

affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures of

59

Table of Contents

contingent assets and liabilities. We routinely evaluate our estimates. We base our estimates on historical experience and on various other
assumptions that we believe to be reasonable under the circumstances, the results of which form our basis for making judgments about the
carrying values of assets and liabilities and the reported amounts of revenues and expenses that are not readily apparent from other sources.
Actual results may differ from those estimates under different assumptions and conditions.

Critical  accounting  estimates  are  those  estimates  that  involve  a  significant  level  of  judgment  and/or  estimation  uncertainty  and
could have or are reasonably likely to have a material impact on our financial condition or results of operations. We believe the following
critical accounting policies and estimates describe the more significant judgments and estimates used in the preparation of our consolidated
financial statements.

Purchase of Rights to Future Milestones, Royalties and Commercial Payments

We  have  purchased  rights  to  receive  a  portion  of  certain  future  developmental,  regulatory  and  commercial  sales  milestone
payments,  royalties  and  option  fees  on  sales  of  products  currently  in  clinical  development  or  recently  commercialized. We  acquire  such
rights  from  various  entities  and  record  the  amount  paid  for  these  rights  as  long-term  royalty  receivables.  We  have  accounted  for  the
purchased rights as a financial asset in accordance with ASC 310 (see Note 5 to the consolidated financial statements).

Receivables

We  account  for  milestone  and  royalty  rights  related  to  developmental  pipeline  or  recently  commercialized  products  on  a  non-
accrual basis using the cost recovery method. Except for VABYSMO and IXINITY, our other developmental pipeline products are non-
commercialized, non-approved products that require FDA or other regulatory approval, and thus have uncertain cash flows. VABYSMO
received  FDA  approval  in  January  2022,  was  approved  by  Japan’s  Ministry  of  Health,  Labour,  and  Welfare  in  March  2022,  and  was
approved by the EU’s EC in September 2022. In October 2023, the FDA approved VABYSMO for the treatment of retinal vein occlusion.
As  of  December  31,  2023,  these  recently  commercialized  products  have  not  yet  established  a  reliable  sales  pattern  under  the  respective
royalty  term. The  carrying  balances  of  receivables  for VABYSMO  and  IXINITY  are  classified  as  current  receivables  based  on  whether
payments to be received in the near term are presumed to become probable and reasonably estimable. Under the cost recovery method, any
milestone,  royalty,  or  other  payment  received  is  recorded  as  a  direct  reduction  of  the  recorded  receivable  balance.  When  the  recorded
receivable balance has been fully collected, any additional amounts collected will be recognized as revenue.

Contingent Payments

We  may  be  obligated  to  make  contingent  payments  related  to  certain  product  development  milestones,  fees  upon  exercise  of
options  related  to  future  licensed  products  and  sales-based  milestones.  The  contingent  payments  are  evaluated  to  determine  if  they  are
freestanding instruments or embedded derivatives. If the contingent payments fall within the scope of ASC 815, the contingent payments
are measured at fair value at the inception of the arrangement, and subject to remeasurement to fair value during each reporting period. Any
changes  in  the  estimated  fair  value  are  recorded  in  the  consolidated  statements  of  operations  and  comprehensive  loss.  Contingent
consideration payments that do not fall within the scope of ASC 815 are recognized when the amount is probable and estimable according
to ASC 450.

Allowance for Current Expected Credit Losses

We  review  our  allowance  for  current  expected  credit  losses  for  impairment  on  a  quarterly  basis  based  on  updates  from  our
partners, press releases and public information on clinical trials. If we determine an impairment is necessary, the impairment recorded will
be  based  on  an  estimate  of  discounted  future  cash  flows,  which  will  rely  on  assumptions  including  probability  of  technical  success  and
discount rate. Changes to these assumptions could have a material impact on our financial statements. In June 2023, Bioasis announced the
suspension of all its operations and the termination of the research collaboration and license agreement between Bioasis and Chiesi and, as
a result, we recorded an impairment charge of $1.6 million (see Note 5 to the consolidated financial statements).

60

Table of Contents

Intangible Assets

Our intangible assets consist of IP acquired in the ObsEva IP Acquisition Agreement in 2022. We review our intangible assets for
impairment  whenever  events  or  changes  in  circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not  be  recoverable.
Recoverability is measured by comparison of the carrying amount of an asset group to the future net undiscounted cash flows that the assets
are  expected  to  generate.  If  the  carrying  amount  of  an  asset  group  exceeds  its  estimated  future  cash  flows,  an  impairment  charge  is
recognized  in  the  amount  by  which  the  carrying  amount  of  the  asset  group  exceeds  the  fair  value  of  the  asset  group.  In  October  2023,
Organon notified us of its intent to terminate the Organon License Agreement effective as of January 21, 2024, which we assumed pursuant
to the ObsEva IP Acquisition Agreement. As such, in the fourth quarter of 2023 we recorded an impairment charge of $14.2 million (see
Note 4 to the consolidated financial statements).

Stock-Based Compensation

Stock-based compensation expense for stock options and other stock awards is estimated at the grant date based on the award’s
fair  value-based  measurement.  The  valuation  of  stock-based  compensation  awards  is  determined  on  the  date  of  grant  using  the  Black-
Scholes Model. This model requires highly complex and subjective inputs, such as the expected term of the option and expected volatility.
These inputs are subjective and generally require significant analysis and judgment to develop. Our current estimate of volatility is based
on the historical volatility of our stock price. To the extent volatility in our stock price increases in the future, our estimates of the fair value
of  options  granted  in  the  future  could  increase,  thereby  increasing  stock-based  compensation  expense  recognized  in  future  periods.  To
establish an estimate of expected term, we consider the vesting period and contractual period of the award and our historical experience of
stock option exercises, post-vesting cancellations and volatility. The risk-free rate is based on the yield available on U.S. Treasury zero-
coupon issues. Forfeitures are recognized as they occur.

The  grant  date  fair  values  of  PSUs  with  market  conditions  are  determined  using  the  Monte  Carlo  valuation  model. This  model
requires highly complex and subjective inputs, such as probability estimates. We record compensation expense for PSUs based on graded
expense attribution over the requisite service periods.

We review our valuation assumptions quarterly and update our valuation assumptions used to value stock-based awards granted in
future periods utilizing then-current data. In future periods, as additional empirical evidence regarding input estimates becomes available,
we may change or refine our approach of deriving these input estimates. These changes could impact our fair value-based measurement of
stock options granted in the future. Changes in the fair value-based measurement of stock awards could materially impact our operating
results.

Results of Operations

Revenues

Total revenues for the years ended December 31, 2023 and 2022, were as follows (in thousands):

Revenue from contracts with customers
Revenue recognized under units-of-revenue method
Total revenues

Revenue from Contracts with Customers

Year Ended
December 31, 

$

$

2023

2022

Change

 2,650
 2,108
 4,758

$

$

 4,150
 1,877
 6,027

$

$

 (1,500)
 231
 (1,269)

Revenue  from  contracts  with  customers  includes  upfront  fees,  annual  license  fees  and  milestone  payments  related  to  the  out-
licensing of our legacy product candidates and technologies. Revenue from contracts with customers for the year ended December 31, 2023
primarily included milestone payments of $1.5 million and $1.0 million pursuant to the license agreements with Janssen and an undisclosed
licensee, respectively. Revenue from contracts with customers for the

61

    
    
 
 
Table of Contents

year ended December 31, 2022 primarily included milestone payments of $2.0 million pursuant to our Rezolute License Agreement, $0.8
million pursuant to the Takeda Collaboration Agreement, $0.8 million pursuant to our license agreement with an undisclosed licensee  and
$0.5 million pursuant to our Sonnet Collaboration Agreement.

Revenue Recognized under Units-of-Revenue Method

Revenue  recognized  under  the  units-of-revenue  method  includes  the  amortization  of  unearned  revenue  from  the  sale  of  royalty
interests to HCRP in 2016. The increase for the year ended December 31, 2023 compared with the year ended December 31, 2022 was due
to increased sales of products underlying the agreements with HCRP.

R&D Expenses

R&D expense was $0.1 million for the year ended December 31, 2023, which was consistent with $0.2 million for the year ended

December 31, 2022. We expect our R&D expenses to increase in 2024 related to our acquisition of Kinnate.

G&A Expenses

G&A expenses include salaries and related personnel costs, professional fees, and facilities costs. For the year ended December
31, 2023, G&A expenses were $25.6 million compared with $23.2 million for the year ended December 31, 2022. The increase of $2.4
million was primarily due to a $5.5 million increase in stock-based compensation, partially offset by a $2.1 million decrease in consulting
and legal expenses and a $0.9 million decrease in salaries and related expenses. We expect G&A expenses to increase in 2024 due to the
appointment of Mr. Hughes as our full-time Chief Executive Officer in January 2024.  We expect G&A expenses to further increase due to
an anticipated increase in activity related to our evaluation of potential royalty acquisitions.

Impairment Charges

Impairment charges of $15.8 million for the year ended December 31, 2023 consisted of the impairment recorded related to our
Bioasis  RPAs  of  $1.6  million  in  the  second  quarter  of  2023  and  the  impairment  of  our  ObsEva  intangible  asset  of  $14.2  million  in  the
fourth quarter of 2023.

Arbitration Settlement Costs

Arbitration settlement costs of $4.1 million for the year ended December 31, 2023 consisted of the costs incurred related to the

settlement of an arbitration proceeding with one of our licensees in the first quarter of 2023.

Other Income (Expense)

Interest Expense

The  accretion  of  debt  discount  and  debt  issuance  costs  is  included  in  interest  expense.  Interest  expense  is  shown  below  for  the

years ended December 31, 2023 and 2022 (in thousands):

Accrued interest expense
Accretion of debt discount and debt issuance costs
Total interest expense

Year Ended
December 31, 

2023

2022

Change

$

$

 535
 34
 569

$

$

 —
 —  
 —

$

$

 535
 34
 569

For  the  periods  presented,  we  had  no  debt  outstanding  or  interest  expense  incurred  until  we  executed  the  Blue  Owl  Loan

Agreement on December 15, 2023.  The $0.6 million interest expense reported for the year ended December

62

    
    
    
 
 
Table of Contents

31, 2023, represents interest incurred on the Blue Owl Loan since its inception. Interest expense is expected to increase in future years so
long as the Blue Owl Loan remains outstanding.

Other Income (Expense), Net

The  following  table  shows  our  activity  in  other  income  (expense),  net  for  the  years  ended  December  31,  2023  and  2022  (in

thousands):

Other income (expense), net

Investment income
Change in fair value of equity securities
Change in fair value of contingent consideration
Other
Total other income (expense), net

Year Ended
December 31, 

2023

2022

Change

$

$

 1,685
 (174)
 75
 —
 1,586

$

$

 694
 (439)
 —
 40
 295

$

$

 991
 265
 75
 (40)
 1,291

Investment income increased by $1.0 million for the year ended December 31, 2023 compared with the year ended December 31,
2022 due to higher market interest rates. For the years ended December 31, 2023 and 2022, the change in fair value of equity securities was
due to the change in market price of shares of Rezolute’s common stock.  For the year ended December 31, 2023, the change in fair value
of contingent consideration was due to the reduction in the fair value of the $75,000 contingent consideration to zero related to the Bioasis
RPA (see Note 5 to the consolidated financial statements).

Provision for Income Taxes

We recorded no income tax provision for the year ended December 31, 2023 and an income tax benefit of $15,000 for the year
ended December 31, 2022. We continue to maintain a full valuation allowance against our remaining net deferred tax assets. We had a total
of  $5.9  million  of  gross  unrecognized  tax  benefits,  none  of  which  would  impact  our  effective  tax  rate  to  the  extent  that  we  continue  to
maintain a full valuation allowance against our deferred tax assets. We do not expect our unrecognized tax benefits to change significantly
over the next twelve months.

Liquidity and Capital Resources

The following table summarizes our unrestricted cash and cash equivalents, our working capital and our cash flow activities as of

and for each of the periods presented (in thousands):

Year Ended
December 31, 

2023

2022

Change

Unrestricted cash and cash equivalents
Working capital

Net cash used in operating activities
Net cash used in investing activities
Net provided by (used in) financing activities
Net increase (decrease) in cash, cash equivalents and restricted
cash

$
$

$

$

 153,290
 149,814

$
$

 57,826
 54,435

Year Ended
December 31,

2023

2022

 (18,158)
 (711)
 120,593

 101,724

$

$

 (12,879)
 (20,221)
 (4,451)

$
$

$

 95,464
 95,379

Change

 (5,279)
 19,510
 125,044

 (37,551)

$

 139,275

Net  cash  used  in  operating  activities  for  the  year  ended  December  31,  2023  was  $18.2  million  and  primarily  included  our

operating expenses of $46.6 million partially offset by non-cash expenses of $26.2 million, which primarily

63

    
    
    
 
 
 
 
    
    
    
    
    
    
 
 
 
 
 
Table of Contents

included stock-based compensation of $9.1 million and impairment charges of $15.8 million, a $1.5 million milestone payment received
from Janssen and a $1.0 million milestone payment received from an undisclosed licensee. Net cash used in operating activities for the year
ended December 31, 2022 was $12.9 million and primarily included our operating expenses of $23.4 million, partially offset by non-cash
expenses of $4.4 million, which primarily included stock-based compensation of $3.6 million, partially offset by a $2.0 million milestone
payment received from Rezolute, a $0.8 million milestone payment received from Takeda and a $0.8 million milestone payment received
from an undisclosed licensee.

Net cash used in investing activities for the year ended December 31, 2023 was $0.7 million, and primarily included a $9.6 million
payment to Aptevo for the acquisition of payment rights pursuant to the Aptevo CPPA in March 2023 and a $5.0 million payment to LadRx
for  the  acquisition  of  payment  rights  pursuant  to  the  LadRx  Agreements  in  June  2023,  partially  offset  by  $7.3  million  in  commercial
payments  from  sales  of  VABYSMO,  $1.7  million  in  commercial  payments  from  sales  attributable  to  IXINITY  and  $5.0  million  in
milestone payments pursuant to the Viracta RPA. Net cash used in investing activities for the year ended December 31, 2022 was $20.2
million, and primarily included $15.2 million paid for the IP acquired pursuant to the ObsEva IP Acquisition Agreement in November 2022
and  $8.0  million  of  regulatory  milestone  payments  pursuant  to  the Affitech  CPPA,  partially  offset  by  a  $2.5  million  milestone  payment
received from Kuros in July 2022 and a $0.5 million commercial payment received from Roche in August 2022.

Net cash provided by financing activities for the year ended December 31, 2023 was $120.6 million and primarily included net
proceeds of $125.7 million after the payment of $4.3 million of debt issuance costs and fees paid related to the Blue Owl Loan, partially
offset by a payment of dividends of $5.5 million on our Series A and Series B Preferred Stock. Net cash used in financing activities for
the year ended December 31, 2022 was $4.5 million and primarily included dividends on our Series A and Series B Preferred Stock of $5.5
million, partially offset by the receipt of net cash provided from the exercise of stock options after related tax payments of $1.0 million.

Capital Resources

We have incurred significant operating losses since our inception and as of December 31, 2023, we had an accumulated deficit of
$1.2 billion. As of December 31, 2023, we had $153.3 million in unrestricted cash and cash equivalents and $6.3 in restricted cash. Based
on  our  current  cash  balance  and  our  planned  discretionary  spending,  such  as  royalty  acquisitions,  we  believe  that  our  current  financial
resources are sufficient to fund our planned operations, commitments, and contractual obligations for a period of at least one year following
the filing date of this report.

We have primarily financed our operations and acquisitions through debt facilities, the issuance of our common stock, Series A
and Series B Preferred Stock, and amounts received as milestone payments under our license agreements. In December 2023, XRL entered
into the Blue Owl Loan Agreement (see further details below in “Long-Term Debt”). We intend to use the net cash received from the Blue
Owl  Loan,  together  with  our  existing  capital  resources,  to  fund  our  ongoing  company  operations,  to  repurchase  common  stock  and  for
working capital and other general corporate purposes.

The  generation  of  future  revenues  related  to  licenses,  milestone  payments,  and  royalties  is  dependent  on  the  achievement  of
milestones or product sales by our existing licensees. Milestone payments earned in the years ended December 31, 2022 and 2023 are not
indicative  of  anticipated  milestone  payments  in  future  periods.  We  may  seek  additional  capital  through  our  2018  Common  Stock ATM
Agreement or our 2021 Series B Preferred Stock ATM Agreement (see Note 12 to the consolidated financial statements), or through other
public or private debt or equity transactions. Our ability to raise additional capital in the equity and debt markets, should we choose to do
so, is dependent on a number of factors, including, but not limited to, the market demand for our common and preferred stock, which are
subject  to  a  number  of  development  and  business  risks  and  uncertainties,  our  creditworthiness  and  whether  were  are  able  to  raise  such
additional capital at a price or on terms that are favorable to us, if at all. If we are unable to raise additional funds when we need them, our
business and operations may be adversely affected.

Material Cash Requirements

Our material cash requirements in the short and long term consist of the following:

Operating  expenditures:  Our  primary  uses  of  cash  and  our  operating  expenses  include  employee  and  related  costs,  consultant

fees to support our administrative and business development efforts, legal and accounting fees, insurance

64

Table of Contents

costs  and  costs  associated  with  our  investor  relations  and  IT  services.  Our  planned  spending  includes  increased  personnel-related  costs
associated with the appointment of Mr. Hughes to Chief Executive Officer in a full-time capacity.

To support our royalty aggregator business model, we engage third parties to assist in the evaluation of potential acquisitions of
milestone  payments  and  royalty  streams. Additional  operating  expenses,  including  consulting  and  legal  costs,  may  increase  in  2024  in
response to an anticipated increase in the volume of acquisition targets evaluated or completed.

In June 2023 we entered into a lease for our headquarters in Emeryville, California. The lease commenced in November 2023 and
has a term of 65 months. As of December 31, 2023, we expect to incur incremental undiscounted costs of $0.5 million associated with our
building lease.

Long-Term Debt: Under the Blue Owl Loan Agreement, the outstanding principal balance will bear interest at an annual rate of
9.875%.    XRL  is  expected  to  make  payments  of  interest  under  the  Blue  Owl  Loan Agreement  semi-annually,  beginning  in  March  2024
using  the  royalties  received  on  worldwide  net  sales  of VABYSMO,  pursuant  to  the Affitech  CPPA.  On  each  interest  payment  date,  any
shortfall  in  interest  payment  will  be  paid  from  the  interest  reserve,  any  uncured  shortfall  in  interest  payment  that  exceeds  the  interest
reserve will increase the outstanding principal amount of the loan, and any royalty payments in excess of accrued interest on the loan will
be  used  to  repay  the  principal  of  the  loan  until  the  balance  is  fully  repaid. As  of  December  31,  2023,  XRL  held  restricted  cash  of  $6.3
million  in  reserve  accounts  that  may  only  be  used  to  pay  interest  and  administrative  fees  and  XRL’s  operating  expenses  pursuant  to  the
Blue Owl Loan Agreement. As of December 31, 2023, the current and non-current portion of the initial term loan was $5.5 million and
$118.5 million, respectively, and $0.2 million and $6.1 million of the restricted cash is classified as current and non-current, respectively.

RPAs,  AAAs  and  CPPAs:  A  significant  component  of  our  business  model  is  to  acquire  rights  to  potential  future  milestone

payments and royalty payment streams. We expect to continue deploying capital toward these acquisitions in the near and long term.

We have potential contingent consideration of $7.0 million recorded on our consolidated balance sheets as of December 31, 2023,
which consists of $6.0 million for sales milestones due under our agreement with Affitech and $1.0 million for a milestone payment due
under our agreement with LadRx. We have up to an additional $6.0 million and $5.0 million in milestone payments that may become due
under the Affitech CPPA and LadRx Agreement, respectively.

In  addition,  we  have  potential  sales-based  milestone  payments  that  may  become  due  under  our  agreements  with Aronora  and
Kuros.  All  of  these  milestones  and  royalty  payments  represent  a  portion  of  the  funds  we  may  receive  in  the  future  pursuant  to  these
agreements, and therefore we expect these payments to be fully funded by the related royalty or commercial payment receipts.

Collaborative Agreements, Royalties and Milestone Payments: We may need to make potential future milestone payments and
pay  legal  fees  to  third  parties  as  part  of  our  licensing  and  development  programs.  Payments  under  these  agreements  become  due  and
payable  only  upon  the  achievement  of  certain  developmental,  regulatory  and  commercial  milestones  by  our  licensees.  Because  it  is
uncertain  if  and  when  these  milestones  will  be  achieved,  such  contingencies,  aggregating  up  to  $6.3  million  (assuming  one  product  per
contract meets all milestone events) have not been recorded on our consolidated balance sheet as of December 31, 2023. We are unable to
determine precisely when and if our payment obligations under the agreements will become due as these obligations are based on milestone
events, the achievement of which is subject to a significant number of risks and uncertainties. We expect all payments due to be funded by
a portion of the related milestone or royalty revenue we receive or we expect these payments to be reimbursed by our licensees.

Dividends: Holders of our Series A Preferred Stock are entitled to receive, when and as declared by our Board, cumulative cash
dividends at the rate of 8.625% of the $25.00 liquidation preference per year (equivalent to $2.15625 per share of Series A Preferred Stock
per year). Holders of Series B Depositary Shares are entitled to receive, when and as declared by our Board, cumulative cash dividends at
the rate of 8.375% of the $25,000 liquidation preference per share of Series B Preferred Stock ($25.00 per depositary share) per year, which
is equivalent to $2,093.75 per year per share of

65

Table of Contents

Series B Preferred Stock ($2.09375 per year per depositary share). Dividends on the Series A and Series B Preferred Stock are payable in
arrears on or about the 15th day of January, April, July and October of each year. Since original issuance, all dividends have been paid as
scheduled. We expect to continue making these dividend payments as scheduled using our existing capital resources.

Recent Accounting Pronouncements

See Note 2 to the consolidated financial statements for information regarding new accounting pronouncements.

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information

required under this item.

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The  following  consolidated  financial  statements  of  the  registrant,  related  notes  and  report  of  independent  registered  public

accounting firm are set forth beginning on page F-1 of this report.

Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34)
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

F-1
F-3
F-4
F-5
F-6
F-7

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

Under  the  supervision  and  with  the  participation  of  our  management,  including  our  Chief  Executive  Officer  (our  principal
executive officer) and our Senior Vice President, Finance and Chief Financial Officer (our principal financial and accounting officer), we
conducted an evaluation of our disclosure controls and procedures, as defined in Exchange Act Rules 13a-15(e) and 15d-15(e), as of the
end of the period covered by this report. Our disclosure controls and procedures are intended to help ensure that the information we are
required to disclose in the reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported within
the time periods specified in the Securities and Exchange Commission’s rules and forms and (ii) accumulated and communicated to our
management, including our Chief Executive Officer and Senior Vice President, Finance and Chief Financial Officer, as appropriate to allow
timely  decisions  regarding  required  disclosures.  Based  on  this  evaluation,  our  Chief  Executive  Officer  and  our  Senior  Vice  President,
Finance  and  Chief  Financial  Officer  concluded  that  our  disclosure  controls  and  procedures  were  effective  as  of  the  end  of  the  period
covered by this report.

Management’s Report on Internal Control over Financial Reporting

Management,  including  our  Chief  Executive  Officer  and  our  Senior  Vice  President,  Finance  and  Chief  Financial  Officer,  is
responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and  15d-15(f)).  The  Company’s  internal  control  system  was  designed  to  provide  reasonable  assurance  to  our  management  and  Board
regarding the reliability of financial reporting and the preparation of financial statements for external reporting purposes in accordance with
accounting principles generally accepted in the U.S.

66

Table of Contents

Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2023. In making this
assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)
in Internal Control—Integrated Framework (2013 Framework). Based on this assessment, management concluded that, as of December 31,
2023, our internal control over financial reporting was effective.

This Annual Report does not include an attestation report from our registered public accounting firm regarding our internal control

over financial reporting due to an exemption for “non-accelerated filers.”

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over financial reporting during the fiscal quarter ended December 31, 2023 that

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

Item 9B. OTHER INFORMATION

(b) Trading Plans

During  the  fiscal  quarter  ended  December  31,  2023,  no  director  or  Section  16  officer  adopted  or  terminated  any  Rule  10b5-1

trading arrangement or non-Rule 10b5-1 trading arrangement (in each case, as defined in Item 408(a) of Regulation S-K).

Item 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not applicable.

PART III

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors

Our  Board  currently  consists  of  seven  members. The  following  is  a  brief  biography  of  each  member  of  our  Board. There  are  no

family relationships among any of our directors or executive officers.

Name
Owen Hughes
Jack L. Wyszomierski
Heather L. Franklin
Natasha Hernday
Barbara Kosacz
Joseph M. Limber
Matthew Perry

Title
Chief Executive Officer
Chairman of the Board
Director
Director
Director
  Director
Director

Age
49
68
58
52
66
71
51

Owen Hughes was appointed full-time Chief Executive Officer in January 2024 after serving as our Executive Chairman of the
Board and Interim Chief Executive Officer since January 2023. Mr. Hughes has served as the Chief Executive Officer of Sail Bio, Inc., a
private  biotechnology  company  focused  on  addressing  toxic  proteinopathies,  since  February  2022  and  served  as  the  Chief  Executive
Officer  and  co-founder  of  Cullinan  Oncology,  Inc.,  a  publicly-traded  oncology  company,  from  September  2017  to  October  2021.
Previously,  Mr.  Hughes  served  as  the  Chief  Business  Officer  and  Head  of  Corporate  Development  at  Intarcia  Therapeutics,  Inc.,  a
biotechnology company focused on type II diabetes, from February 2013 to August 2017. Prior to his operating roles, Mr. Hughes spent 16
years on Wall Street in various capacities, including roles at Brookside Capital, an operating division of Bain Capital and Pyramis Global
Advisors, a Fidelity Investments Company. Mr. Hughes has served on the Board of Ikena Oncology, Inc., a publicly-traded oncology

67

Table of Contents

company, since December 2022 and as a member of the Board of Directors of C4 Therapeutics since December 2023. Mr. Hughes served
on the Board of Radius Health, Inc., a publicly-traded biopharmaceutical company, from April 2013 to August 2022 until its sale to Gurnet
Point Capital and Patient Square Capital; Translate Bio, Inc., a messenger RNA therapeutics company, from July 2016 until its acquisition
by Sanofi in September 2021; and FS Development Corp. II, a special purpose acquisition company sponsored by Foresite Capital, from
February 2021 to December 2021. Mr. Hughes received a B.A. in History from Dartmouth College. Mr. Hughes has significant experience
with biopharmaceutical companies and brings the unique perspective of the Chief Executive Officer of the Company to the Board.

Heather L. Franklin has been a director since August 2021. Ms. Franklin has over 30 years of broad biotechnology expertise. She
founded Blaze Bioscience, Inc. in 2011 and has led the company from its infancy to becoming a late clinical stage company. She has served
as its Executive Board Chair since January 2024 and served as its President and Chief Executive Officer from 2011 through 2023. Prior to
establishing Blaze, Ms. Franklin spent 10 years at ZymoGenetics in positions of increasing responsibility, ultimately serving as senior vice
president, business development.  She was a member of the executive management team and was responsible for business development
including  structuring  and  negotiating  in-  and  out-licenses  and  collaboration  agreements  for  products  at  all  stages  of  development  from
research  through  commercial.    Her  other  responsibilities  included  alliance  management,  strategic  planning,  portfolio  management  and
pipeline marketing. Earlier in her career, she held roles in program management at Amgen and Targeted Genetics. Ms. Franklin received
her M.B.A. from The Wharton School of the University of Pennsylvania, her M.S. from the University of Washington and her B.S. from
University of North Carolina at Chapel Hill. Ms. Franklin brings to the Board extensive executive management experience including early
to late-stage licensing expertise and financial oversight in the biotechnology industry.

Natasha  Hernday  has  been  a  director  since  July  2020.  Ms.  Hernday  was  the  Chief  Business  Officer  and  a  member  of  the
Executive  Committee  for  the  publicly  traded  biotechnology  company  Seagen,  Inc.,  where  she  worked  from  2011  to  2023.    She  helped
execute  the  sale  of  Seagen  to  Pfizer  in  2023  and  was  a  member  of  the  executive  integration  planning  team  to  merge  the  two  oncology
businesses. From 1994 through 2010, after starting her career in molecular and mammalian cell biology, Ms. Hernday served in various
roles of increasing responsibility at Amgen Inc., including as Director, Mergers & Acquisitions and as Director, Out-Partnering. She serves
on  the  Board  for Alpine  Immune  Sciences,  Inc.  and  on  the  Knight  Campus  External Advisory  Board  for  the  University  of  Oregon.  Ms.
Hernday previously served on the Board of PDL BioPharma, Inc. Ms. Hernday received her BA in microbiology from the University of
California  at  Santa  Barbara  and  M.B.A.  from  Pepperdine  University.  Ms.  Hernday  brings  to  the  Board  extensive  experience  in  advising
biotechnology companies on matters of leadership, corporate strategy, collaborations and acquisition.

Barbara  Kosacz  has  been  a  director  since  January  2019.  From  July  2020  until  February  2024,  Ms.  Kosacz  served  as  Chief
Operating  Officer  and  General  Counsel  of  Kronos  Bio,  Inc.,  where  she  continues  as  a  strategic  advisor.    Ms.  Kosacz  was  previously  a
partner at Cooley LLP since 2002, where she currently serves as a Senior Counsel, and has more than 25 years of experience in counseling
clients in the life sciences arena, ranging from early-stage startups to larger public companies, venture funds, investment banks and non-
profit institutions. She serves on the Board of Directors of Athira Pharma, Inc., where she serves as Chair of the compensation committee,
and  has  also  served  on  the  Board  of  Directors  of  Phoenix  Biotech  Acquisition  Corp.,  Locus  Walk  Acquisition  Corp.,  and  Arsenal
Biosciences, Inc.  She also has served as a member of the BIO Emerging Companies’ Section Governing Board, the Board of Trustees of
the Keck Graduate Institute, and the advisory board of Locust Walk Partners.  Ms. Kosacz has been a speaker at multiple life sciences-
related conferences, as well as guest lecturer at the University of California, Berkeley School of Law, Stanford University, the University of
Pennsylvania  and  Columbia  University  on  biotechnology  law,  biotech  business  models,  corporate  partnering  negotiations  and  deal
structures  and  bioethics.  Recognized  by  Best  Lawyers  in  America  since  2008,  Ms.  Kosacz  and  was  listed  as  a  “leading  lawyer”  for
healthcare  and  life  sciences  in  the  2018  Legal  500,  as  a  “Band  1”  attorney  in  the  2018  edition  of  Chambers  USA: America’s  Leading
Lawyers for Business and recognized as a “highly recommended transactions” lawyer by IAM Patent 1000 for her “nearly three decades
advising diverse companies in the industry at a deeply strategic and commercial level and overseeing their most complex and profitable
deals.” She received her Juris Doctor degree from the University of California, Berkeley School of Law, and her bachelor’s degree from
Stanford  University.  Ms.  Kosacz  brings  extensive  experience  in  structuring  and  negotiating  strategic  combinations  and  business
development  transactions and advising biotechnology companies to the Board.

68

Table of Contents

Joseph M. Limber has been a director since December 2012. Mr. Limber currently serves as President and Chief Executive Officer
and a member of the Board of Secura Bio, Inc., a position he has held since February 2019. Prior to that, Mr. Limber served as President
and Chief Executive Officer of Genoptix, Inc. from March 2017 through December 2018. Mr. Limber served as Executive Chairman of
ImaginAb from January 2016 through November 2017. Mr. Limber served as President and Chief Executive Officer of Gradalis, Inc. from
July 2013 through April 2015. Mr. Limber served as President and Chief Executive Officer of Prometheus Laboratories Inc., a subsidiary of
Nestlé  Health  Science,  from  December  2003  through April  2013  and  as  a  member  of  its  Board  from  January  2004  through April  2013.
From January 2003 to July 2003, Mr. Limber was a consultant and interim Chief Executive Officer for Deltagen, Inc., a provider of drug
discovery  tools  and  services  to  the  biopharmaceutical  industry.  From April  1998  to  December  2002,  Mr.  Limber  was  the  President  and
Chief Executive Officer of ACLARA BioSciences, Inc. (now Monogram Biosciences, Inc.), a developer of assay technologies and lab-on-
a-chip systems for life science research. From 1996 to 1998, he was the President and Chief Operating Officer of Praecis Pharmaceuticals,
Inc. (acquired by GlaxoSmithKline plc), a biotechnology company focused on the discovery and development of pharmaceutical products.
Prior to Praecis, Mr. Limber served as Executive Vice President of SEQUUS Pharmaceuticals, Inc. (acquired by Alza Corporation and now
part of the Johnson & Johnson family of companies). He also held management positions in marketing and sales with Syntex Corporation
(now  F.  Hoffmann-La  Roche  Ltd.)  and  with  Ciba-Geigy  Corporation  (now  Novartis  AG).  Mr.  Limber  holds  a  B.A.  from  Duquesne
University. Mr. Limber brings to the Board his experience in successfully developing markets for specialty pharmaceutical products and
managing the critical transition from research organization to commercial entity.

Matthew Perry has been a director since February 2017. Mr. Perry was the President of Biotechnology Value Fund Partners L.P.
(“BVF”) and portfolio manager for the underlying funds managed by the firm. BVF Partners is a private investment partnership that has
focused on small-cap, value-oriented investment opportunities for more than 20 years. Mr. Perry joined BVF Partners in December 1996
and  has  been  a  successful  lead  investor  in  dozens  of  transactions.  He  has  positively  influenced  corporate  direction  for  numerous
biotechnology companies during the course of his career. In January 2016, Mr. Perry was named to CTI BioPharma Corp.’s Board and was
a member of its Compensation Committee until the company was sold in June 2023.. Mr. Perry is also a co-founder and director of Nordic
Biotech Advisors ApS, a venture capital firm based in Copenhagen, Denmark. He holds a B.S. degree from the Biology Department at the
College  of William  and  Mary.  Mr.  Perry  brings  extensive  management  consulting  experience  and  experience  investing  in  biotechnology
companies to the Board.

Jack L. Wyszomierski has been a director since August 2010 and was appointed Chairman of the Board in January 2024. From
2004 until his retirement in 2009, Mr. Wyszomierski was Executive Vice President and Chief Financial Officer of VWR International, LLC,
a global laboratory supply, equipment and distribution business that serves the world’s pharmaceutical and biotechnology companies, as
well as industrial and governmental organizations. At Schering-Plough, a global health care company which had worldwide sales of over
$8  billion  in  2004,  Mr.  Wyszomierski  held  positions  of  increasing  responsibility  from  1982  to  2004  culminating  in  his  appointment  as
Executive  Vice  President  and  Chief  Financial  Officer.  Mr.  Wyszomierski  also  serves  on  the  Board  of Athersys,  Inc.,  Exelixis,  Inc.  and
SiteOne Landscape Supply, Inc., and served on the Board of Unigene Laboratories, Inc. from 2012 to 2013. He holds an M.S. in Industrial
Administration and a B.S. in Administration, Management Science and Economics from Carnegie Mellon University. Mr. Wyszomierski
brings his considerable financial expertise to the Board, the Audit Committee and the Compensation Committee.

Executive Officers

Biographical and other information regarding our executive officers is set forth below. For Mr. Hughes’ biographical information,

see “Directors” above.

Thomas Burns, age 50, has been our Senior Vice President, Finance and Chief Financial Officer since March 2017. He joined the
Company in August 2006 and since then has held various senior finance and accounting roles. Mr. Burns has over 25 years of experience in
accounting  and  finance  in  both  biotechnology  and  high-technology  companies.  Prior  to  his  employment  with  the  Company,  he  held
multiple  senior  financial  management  positions  at  high-technology  companies  including  Mattson  Technology,  IntruVert  Networks
(acquired by McAfee), Niku Corporation (acquired by Computer Associates) and Conner Technology. Mr. Burns received his M.B.A. from
Golden Gate University and his Bachelor’s degree from Santa Clara University.

69

Table of Contents

Bradley  Sitko,  age  43,  has  been  our  Chief  Investment  Officer  since  January  2023.  Mr.  Sitko  served  as  Managing  Director,
Strategic  Finance,  at  RTW  Investments,  LP,  a  global,  full  life-cycle  investment  firm  in  the  biopharmaceutical  and  medical  technology
sectors from November 2019 to January 2023 where he led the royalty monetization, structured finance and alternatives efforts of the firm.
He also served as a member of the Board of such firm’s Irish collective asset-management vehicle (ICAV), RTW Investments ICAV. During
that  same  time,  he  was  Chief  Financial  Officer  of  Ji  Xing  Pharmaceuticals  Limited,  a  Shanghai-based  biopharmaceutical  company,
incubated by RTW Investments, LP with responsibilities involving company formation, scaling operations, fundraising, and in-licensing of
biotech assets. From March 2015 to November 2019, Mr. Sitko served as Vice President, Finance, Operations and Corporate Development
of  DNAnexus,  Inc.,  a  genetic  data  management  company  with  responsibilities  involving  restructuring  and  recapitalization,  fundraising,
finance  and  operations,  strategic  planning  and  industry  partnerships.  Mr.  Sitko  also  served  as  a  Director  at  MTS  Health  Partners,  an
investment bank, from October 2008 to March 2015, where he advised on royalty monetization, financing, restructurings, and mergers and
acquisitions within the biopharmaceutical and healthcare services sectors. Mr. Sitko received a B.A. in History and Sociology of Science
from the University of Pennsylvania and an M.B.A. from Columbia Business School.

Code of Ethics

The  Company  has  adopted  a  Code  of  Ethics  that  applies  to  all  of  our  employees,  officers  and  directors  including  the  Chief
Executive Officer (principal executive officer) and the Senior Vice President, Finance and Chief Financial Officer (principal financial and
principal  accounting  officer),  or  persons  performing  similar  functions.  Our  Code  of  Ethics  is  posted  on  the  Company’s  website  at
https://investors.xoma.com/corporate-governance.  We  intend  to  satisfy  the  applicable  disclosure  requirements  regarding  amendments  to
certain provisions of the Code of Ethics, or waivers of the Code of Ethics granted to executive officers, by posting such information on our
website within four business days following the date of the amendment or waiver.

Delinquent Section 16(a) Reports

Section 16(a) of the Exchange Act requires the Company’s directors, officers and persons who beneficially own more than 10% of
a registered class of our equity securities to file initial reports of ownership and reports of changes in ownership of our equity securities
with the SEC. To our knowledge, based solely on our review of Forms 3, 4 and 5 filed with the SEC or written representations that no Form
5 was required, during the year ended December 31, 2023, we believe that our directors, officers and persons who beneficially own more
than 10% of a registered class of our equity securities filed the required reports on a timely basis, except that, due to administrative error,
one Form 3 was filed late with respect to Mr. Hughes and one Form 4 to report grants of stock options was filed late with respect to Mr.
Sitko.

Audit Committee and Audit Committee Financial Expert

Our  Board  has  a  separately  designated Audit  Committee  comprised  solely  of  independent  directors.  Each  of  Mr.  Limber,  Ms.
Hernday  and  Mr.  Wyszomierski  qualifies  as  an  “audit  committee  financial  expert,”  as  that  term  is  defined  in  the  rules  and  regulations
established by the SEC, and all members of the Audit Committee are “financially literate” under Nasdaq listing rules.

Item 11. EXECUTIVE COMPENSATION

The  primary  objectives  of  our  executive  compensation  program  are  to  enable  the  Company  to  attract,  motivate  and  retain
outstanding individuals and to align their success with that of our stockholders through the creation of stockholder value. We attract and
retain  executives  by  providing  an  executive  compensation  package  that  is  competitive  with  the  companies  with  which  we  compete  for
talent. We seek to create alignment between executive compensation and the interests of our stockholders through a focus on short-term and
long-term incentive compensation programs that tie each executive officer’s pay to the Company’s near term and longer-term performance.

70

Table of Contents

Summary Compensation Table

The  following  table  sets  forth  certain  summary  information  for  the  years  indicated  concerning  the  compensation  earned  by  the
Company’s principal executive officer and the other most highly compensated executive officers during 2023 (“named executive officers”).

Name and Principal Position
Owen Hughes(5)

Chief Executive Officer  

Salary
($)

Year
2023 $  125,000 $

Bonus
($) (1)

 — $

Stock Awards Option Awards

($) (2)

($) (3)

 — $  2,288,985 $

Non-Equity
Incentive Plan
Compensation
($) (4)
 68,750 $

All Other
Compensation
 ($)

Total
($)

 — $  2,482,735

Thomas Burns

Senior Vice President,
Finance and Chief
Financial Officer

Bradley Sitko(7)

Chief Investment
Officer

  2023 $  453,871 $  112,567 $  1,509,645 $
 —  $

2022 $  424,950 $

 —  $

 — $
 470,850  $

 181,549 $
 101,988  $

 11,250 (6)$  2,268,882
 10,250   $  1,008,038

2023 $  500,000 $  110,000 $

 449,276 $  7,243,870 $

 250,000 $

 7,083 (8)$  8,560,229

(1) Amounts in this column for 2023 include Mr. Sitko’s sign-on bonus, as described in more detail under “Employment Agreements and
Change of Control Severance Agreements” below, and retention bonus payments made to Mr. Burns in January 2023 of $27,016 and
October 2023 of $85,551 pursuant to the Company’s Amended Retention Plan.

(2) The amounts in this column represent the aggregate grant date fair value of PSUs, calculated in accordance with FASB ASC Topic
718. See Note 10 to the consolidated financial statements for information regarding assumptions underlying valuation of PSUs.
(3) The amounts in this column represent the aggregate grant date fair value for option awards calculated in accordance with FASB ASC
718. See Note 10 to the consolidated financial statements for information regarding assumptions underlying valuation of option
awards.

(4) Amounts in this column for 2023 represent the bonuses earned by the named executive officers under the 2023 Cash Bonus Plan, as

described in more detail under “Narrative to Summary Compensation Table—2023 Cash Bonus Plan” below.

(5) Mr. Hughes was appointed Interim Chief Executive Officer effective January 1, 2023, and subsequently appointed Chief Executive

Officer on January 7, 2024.

(6) This amount reflects the fair value on the date of contribution of 626 shares of common stock contributed by the Company to Mr.

Burns’ account under the Deferred Savings Plan (as defined below).

(7) Mr. Sitko was appointed Chief Investment Officer effective January 3, 2023.
(8) This amount reflects the fair value on the date of contribution of 394 shares of common stock contributed by the Company to Mr.

Sitko’s account under the Deferred Savings Plan (as defined below).

Narrative to Summary Compensation Table

Process for Setting Compensation

Our  Compensation  Committee  has  primary  responsibility  for  the  implementation  and  oversight  of  our  executive  officer
compensation.  The  Compensation  Committee  considers  the  recommendations  of  Mr.  Hughes  on  the  compensation  for  our  executive
officers  (other  than  himself)  but  makes  the  final  determinations  regarding  executive  compensation  decisions.  Our  Compensation
Committee  has  retained  the  services  of  Compensia  to  assist  in  the  development  and  design  of  our  executive  compensation  program.    In
2023,  Compensia  developed  a  peer  group  to  be  used  by  our  Compensation  Committee  in  the  evaluation  of  2023  executive  and  director
compensation determinations.  In addition, Compensia presented peer group and industry data with respect to base salaries, target annual
bonuses and equity compensation.  

71

 
Table of Contents

Base Salary

Our Compensation Committee recognizes the importance of base salary as an element of compensation that helps to attract and retain
our executive officers. We provide base salary as a fixed source of cash compensation to recognize each named executive officer’s day-to-
day responsibilities, which is designed to provide an appropriate and competitive base level of current cash income for the named executive
officers.  The  2023  annual  base  salary  of  Mr.  Burns  was  determined  and  approved  by  the  Compensation  Committee  in  February  2023,
effective as of January 1, 2023. The annual base salary of Mr. Hughes and Mr. Sitko was approved by the Board in connection with the
negotiation of their employment agreements effective January 2023. The 2023 base salaries were as follows:

Name
Owen Hughes(1)
Thomas Burns
Bradley Sitko

$
$
$

2023 Base Salary
($)

 125,000
 453,871
 500,000

(1) Mr. Hughes served in a part-time capacity during 2023.

2023 Cash Bonus Plan

In February 2023, the Board approved the 2023 Cash Bonus Plan for the 2023 fiscal year and approved target bonus opportunities for

each named executive officer under the 2023 Cash Bonus Plan as follows:

Name and Principal Position
Owen Hughes
Thomas Burns
Bradley Sitko

Target Bonus

(as a % of FY23 Base Salary)

 55 %
 40 %
 50 %

Bonuses under the 2023 Cash Bonus Plan were based 100% upon the Company’s achievement of the following corporate objectives:
(a)  total  shareholder  return,  (b)  acquisition  of  non-dilutive  capital  and  (c)  royalty  asset  acquisitions,  each  established  by  the  Board  in
February  2023.  The  bonuses  earned  by  each  named  executive  officer  under  the  2023  Cash  Bonus  Plan  set  forth  in  the  “Non-Equity
Incentive Plan Compensation” column of the Summary Compensation Table above were approved by our Compensation Committee based
on achievement of the 2023 corporate objectives at 100% of target.

Equity Compensation

We  believe  that  our  ability  to  grant  equity-based  awards  is  a  valuable  and  necessary  compensation  tool  that  aligns  the  long-term
financial interests of our executive officers with the financial interests of our stockholders. In addition, we believe that our ability to grant
equity-based  awards  helps  us  to  attract,  retain  and  motivate  executive  officers,  and  encourages  them  to  devote  their  best  efforts  to  our
business and financial success.

Inducement Stock Options

Pursuant to the terms of their respective employment agreements, on January 3, 2023, we granted inducement stock options to each
of Mr. Hughes and Mr. Sitko in accordance with Nasdaq Listing Rule 5635(c)(4). A portion of the options were granted with an exercise
price  equal  to  the  closing  price  on  the  date  of  grant,  while  the  remainder  were  granted  with  an  exercise  price  of  $30.00,  an  over  60%
premium to closing price on such date. The table below sets forth the number of shares subject to each inducement stock option grant:

Name
Owen Hughes
Bradley Sitko

$18.66 Options

$30.00 Options

 100,000
 300,000

 75,000
 250,000

72

 
 
Table of Contents

The  inducement  options  granted  to  Mr.  Hughes  with  an  $18.66  exercise  price  vested  in  four  equal  quarterly  installments  through
December 31, 2023, and the inducement options granted to Mr. Hughes with a $30.00 exercise price vest in equal monthly installments
until January 1, 2026. All of the inducement options granted to Mr. Sitko vest as to 25% on the first anniversary of the date of grant and
monthly thereafter through the fourth anniversary of the date of grant.

PSUs

In May 2023, Mr. Burns and Mr. Sitko were granted 91,600 and 30,200 PSUs, respectively, under our 2010 Plan. Vesting of the PSUs
requires satisfaction of both a performance requirement and a service-based requirement. The performance requirement is achieved with
respect to the number of PSUs set forth in the table below when the volume-weighted average price of our common stock equals or exceeds
the prices set forth below for any 30 consecutive calendar-day period prior to the earlier of the third anniversary of the date of grant or the
Company’s 2026 annual meeting of shareholders:

Name
Thomas M. Burns
Bradley Sitko

$30.00 Target

$35.00 Target

$40.00 Target

$45.00 Target

Total PSUs

 53,320
 —

 17,770  
 10,067  

 10,937  
 10,067  

 9,573  
 10,066  

 91,600
 30,200

The service based requirement vests as to one-third on the date the performance requirement is achieved, as to one-third on the later
of the second anniversary of the date of grant or the date the performance requirement is achieved, and as to one-third on the later of the
third anniversary of the date of grant or the date the performance requirement is achieved, in each case, subject to the named executive
officer’s continued employment.

In January 2024, pursuant to the terms of Mr. Hughes’ amended and restated employment agreement, he was granted 275,000 PSUs

under our 2010 Plan with the same terms as the PSUs granted to Mr. Burns in May 2023.

Name
Owen Hughes

$30.00 Target

$35.00 Target

$40.00 Target

$45.00 Target

Total PSUs

 160,078

 53,350  

 32,835  

 28,737  

 275,000

73

 
 
Table of Contents

Outstanding Equity Awards as of December 31, 2023

The  following  table  provides  information  as  of  December  31,  2023,  regarding  unexercised  options  held  by  each  of  our  named

executive officers.

Number of
Securities
Underlying
Unexercised
Options
Exercisable
(#)

Option Awards
Number of
Securities
Underlying
Unexercised
Options
Unexercisable
(#)

Date of
Grant

Stock Awards

Option
Exercise
Price
($)

Option
Expiration
Date

Equity Incentive Plan Awards:
Number of Unearned Shares,
Units or Other Rights That
Have Not Vested
(#)

Equity Incentive
Plan Awards: Market or Payout
Value of Unearned Shares, Units or
Other Rights That Have Not
Vested
($)(1)

1/3/2023  (2)
1/3/2023  (3)

 100,000  
 22,917  

 —  $
 52,083 $

 18.66  
 30.00  

1/3/2033  
1/3/2033  

 —

 —

Name
Owen
Hughes

Thomas
M. Burns  

2/27/2014
6/16/2014
2/26/2015
4/3/2015
  12/22/2016
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/14/2018
2/13/2019
3/13/2020
2/17/2021  (3)
2/22/2022  (3)
11/8/2022  (4)
5/18/2023  (5)

 652  
 4,350  
 1,537  
 250  
 24,000  
 75,778  
 15,500  
 10,000  
 10,000  
 7,000  
 25,000  
 23,000  
 22,000  
 18,941  
 17,111  
 3,973  
 —

 —  $  178.20  
 —  $
 93.20  
 —  $
 76.60  
 —  $
 70.00  
 —  $
 5.50  
 —  $
 4.03  
 —  $
 4.03  
 —  $
 4.03  
 —  $
 4.03  
 —  $
 4.03  
 —  $
 27.41  
 —  $
 14.33  
 —  $
 18.84  
 38.93  
 1,114 $
 20.22  
 10,889 $
 18.03  
 7,027 $
 —
 —

2/27/2024  
6/16/2024  
2/26/2025  
4/3/2025  
12/22/2026  
2/10/2027  
2/10/2027  
2/10/2027  
2/10/2027  
2/10/2027  
2/14/2028  
2/13/2029  
3/13/2030  
2/17/2031  
2/22/2032  
   11/8/2032  

Bradley
Sitko

1/3/2023  (6)
1/3/2023  (6)
5/18/2023  (5)

 —  
 —  
 —

 300,000 $
 250,000 $
 — $

 18.66  
 30.00  
 —

1/3/2033  
1/3/2033  
 —  

 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 91,600 $

 —
 —
 30,200 $

 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 —
 1,694,600

 —
 —
 558,700

(1) Amounts in this column reflect the value of outstanding PSUs as of December 31, 2023, based on a per share price of $18.50, the

closing price of our common stock on December 29, 2023, the last trading day of 2023.

(2) These option awards vested in a series of four equal installments on March 31, 2023, June 30, 2023, September 30, 2023 and

December 31, 2023.

(3) These option awards vest in equal monthly installments over 36 months following the date of grant.
(4) One-third of the shares subject to the award vested on the first anniversary of the date of grant and the remaining shares vest monthly

over the two years thereafter.

(5) These PSUs vest upon achievement of the stock price hurdles and satisfaction of the service requirement described under “Narrative

to Summary Compensation Table—Equity Compensation—PSUs” above.

(6) One-fourth of the shares subject to the award vested on the first anniversary of the date of grant and the remaining shares vest

monthly over the three years thereafter.

74

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Retirement Benefits

We do not maintain and have not ever maintained a defined benefit pension plan or non-qualified deferred compensation plan. Each
of our named executive officers is eligible to participate in the Company’s Deferred Savings Plan, a defined contribution retirement plan
under  Section  401(a)  of  the  Internal  Revenue  Code  of  1986,  on  the  same  basis  as  other  eligible  employees.  Participants  may  make
contributions  to  defer  up  to  80%  of  their  eligible  compensation  (subject  to  applicable  limits). The  Company  may,  at  its  sole  discretion,
make  matching  contributions  each  plan  year,  in  cash  or  in  shares  of  common  stock.  In  January  2024,  the  Company  made  matching
contributions in shares of common stock equal to 50% of each participant’s 2023 deferrals. Matching contributions vest on a straight-line at
25% per year of continuous service and a participant is 100% vested after four years of continuous service.

Employment Agreements and Change of Control Severance Arrangements

Owen Hughes Employment Agreement

In connection with his appointment as Interim Chief Executive Officer, we entered into an employment agreement with Mr. Hughes
(the “2023 Agreement”) pursuant to which he was eligible to receive an annual base salary of $125,000 and a target annual bonus equal to
55% of his base salary. In addition, the 2023 Agreement provided for the grant of inducement stock options, as described in more detail
above.  In  January  2024,  Mr.  Hughes’  employment  agreement  was  amended  and  restated  in  connection  with  his  appointment  as  Chief
Executive Officer (the “2024 Agreement”). Under the 2024 Agreement, Mr. Hughes is eligible to receive an annual base salary of $575,000
and a target annual bonus equal to 60% of his annual base salary. In addition, the 2024 Agreement provided for the grant of 275,000 PSUs,
as described in more detail above.

Under the 2023 Agreement, if Mr. Hughes’ employment has been terminated as a result of the appointment of a new Chief Executive
Officer prior to January 1, 2024, then, subject to his execution of a release of claims, he would have been eligible to receive severance in
the  form  of  base  salary  continuation  through  January  1,  2024.  Under  the  2024 Agreement,  Mr.  Hughes  is  eligible  to  receive  severance
benefits in the event of a termination by us without cause, a resignation by Mr. Hughes for good reason or his death or disability, subject to
his execution of a release of claims, as follows: (i) 1.0 times his base salary; (ii) any earned but unpaid bonus for the prior year; (iii) a pro-
rata portion of his target bonus for the year of termination; (iv) subsidized continued health coverage for up to 12 months; and (v) except in
the event of death or disability, 12 months of outplacement services not to exceed $15,000.

However, if the termination without cause or resignation for good reason occurs during the period beginning two months before and
ending  12  months  after  a  change  in  control  of  the  Company,  Mr.  Hughes  would  instead  be  eligible  to  receive  the  following  severance
benefits: (i) 2.0 times his base salary; (ii) any earned but unpaid bonus for the prior year; (iii) 2.0 times his target bonus for the year of
termination;  (iv)  subsidized  continued  health  coverage  for  up  to  24  months;  (v)  accelerated  vesting  of  100%  of  outstanding  time-based
equity  awards,  with  the  post-termination  exercise  period  of  any  stock  options  extended  for  60  months  (or  through  the  remainder  of  the
original  maximum  term);  (vi)  accelerated  vesting  of  a  pro-rated  portion  of  outstanding  performance-based  awards,  based  on  actual
performance through the date of such termination; and (vii) 12 months of outplacement services not to exceed $15,000.

Thomas Burns Employment Agreement

On  August  7,  2017,  the  Company  entered  into  an  amended  and  restated  employment  agreement  with  Mr.  Burns,  which  was
subsequently  amended  on April  4,  2022  and  November  1,  2022.  Under  the  employment  agreement,  upon  a  termination  of  Mr.  Burns’
employment by the Company without cause, due to his death or permanent disability, or upon his resignation for good reason, in each case
subject to execution or a release of claims, Mr. Burns will be entitled to: (i) a severance payment equal to 75% of his base salary; (ii) a
severance payment equal to the pro-rated portion of his target bonus for the year of termination; (iii) payment of any earned but unpaid
bonus for the prior performance period; (iv) if elected, the full cost of continuation coverage under the Company’s group health plans for
up to nine months; and (v) outplacement services for nine months not to exceed $15,000 in value. Pursuant to his employment agreement,
all payments and benefits to Mr. Burns thereunder are subject to his compliance with the confidentiality and non-competition

75

Table of Contents

provisions thereof. Under the amendments to his employment agreement, Mr. Burns was deemed “retirement eligible” for purposes of his
equity awards under the terms of his equity award agreements.

Thomas Burns Change of Control Severance Agreement

Mr. Burns has also entered into a change of control severance agreement with the Company, which provides for severance benefits
(in  lieu  of  those  described  under  his  employment  agreement)  if  his  employment  is  terminated  by  the  Company  without  cause  or  if  he
resigns with good reason, in either case, within two months prior to signing an agreement for a change of control or within 12 months after
a change of control. Subject to execution of a release of claims, these severance payments and benefits include: (i) accelerated vesting of
100% of outstanding time-based equity awards, with the post-termination exercise period of any stock options extended for 60 months (or
through  the  remainder  of  the  original  maximum  term);  (ii)  accelerated  vesting  of  a  pro-rated  portion  of  outstanding  performance-based
awards, based on actual performance through the date of such termination; (iii) a severance payment equal to 1.5x his base salary and 1.5x
his target bonus for the year of termination; (iv) if elected, the full cost of continuation coverage under the Company’s group health plans
for  up  to  18  months;  and  (v)  outplacement  services  for  12  months  not  to  exceed  $15,000  in  value.  The  agreement  also  includes  a
“better  after-tax”  provision,  pursuant  to  which  payments  to  Mr.  Burns  are  either  reduced  or  paid  in  full,  whichever  results  in  a  greater
economic benefit to the executive officer (after calculation of all taxes, including any excise taxes, on such payments).

Under  the  change  of  control  severance  agreement,  a  “change  of  control”  is  generally  defined  as  the  occurrence  of  any  of  the
following events: (i) a merger, amalgamation or acquisition in which the Company is not the surviving or continuing entity, except for a
transaction  the  principal  purpose  of  which  is  to  change  the  jurisdiction  of  the  Company’s  organization;  (ii)  the  sale,  transfer  or  other
disposition of all or substantially all of the assets of the Company; (iii) any other reorganization or business combination in which 50% or
more  of  the  Company’s  outstanding  voting  securities  are  transferred  to  different  holders  in  a  single  transaction  or  series  of  related
transactions;  (iv)  any  approval  by  the  stockholders  of  the  Company  of  a  plan  of  complete  liquidation  of  the  Company;  (v)  any  person
becoming the “beneficial owner,” directly or indirectly, of securities of the Company representing more than 50% of the total voting power
represented by the Company’s then-outstanding voting securities; or (vi) a change in the composition of the Board, as a result of which
fewer than a majority of the directors are incumbent directors.

Bradley Sitko Employment Agreement

In connection with his appointment as Chief Investment Officer, we entered into an employment agreement with Mr. Sitko, pursuant
to which he was eligible to receive an annual base salary of $500,000, a target annual bonus equal to 50% of his base salary, and a $110,000
signing bonus. The signing bonus was subject to repayment if Mr. Sitko resigned without good reason or was terminated for cause prior to
January 3, 2024. In addition, the employment agreement provided for the grant of inducement stock options, as described in more detail
above.

Under  his  employment  agreement,  Mr.  Sitko  is  eligible  to  receive  severance  benefits  in  the  event  of  a  termination  by  us  without
cause, a resignation by Mr. Sitko for good reason or his death or disability, subject to his execution of a release of claims, as follows: (i) 1.0
times his base salary; (ii) a pro-rata portion of his target bonus for the year of termination; (iii) any earned but unpaid bonus for the prior
year;  (iv)  subsidized  continued  health  coverage  for  up  to  12  months;  and  (v)  except  in  the  event  of  death  or  disability,  12  months  of
outplacement services not to exceed $15,000.

However, if the termination without cause or resignation for good reason occurs during the period beginning two months before and
ending 12 months after a change in control of the Company, Mr. Sitko would instead be eligible to receive the following severance benefits:
(i) 1.5 times his base salary; (ii) 1.5 times his target bonus for the year of termination; (iii) any earned but unpaid bonus for the prior year;
(iv) subsidized continued health coverage for up to 18 months; (v) accelerated vesting of 100% of outstanding time-based equity awards,
with the post-termination exercise period of any stock options extended for 60 months (or through the remainder of the original maximum
term); (vi) accelerated vesting of a pro-rated portion of outstanding performance-based awards, based on actual performance through the
date of such termination; and (vii) 12 months of outplacement services not to exceed $15,000.

76

Table of Contents

Director Compensation

Our director compensation program is designed to attract and retain non-employee directors while aligning the interests of our non-
employee directors with those of our stockholders. Our Compensation Committee, in consultation with Compensia, evaluates our director
compensation policy on an annual basis in consideration of the director compensation programs at the companies in our Peer Group.

Director Compensation Policy

After consultation with Compensia and pursuant to the compensation review process described above, the Compensation Committee
made  certain  changes  to  the  non-employee  director  compensation  program  which  were  effective  as  of  May  17,  2023.  Specifically,  the
annual equity grant to continuing directors was increased from $100,000 to $150,000.

During 2023, each non-employee director was entitled to receive an annual retainer of $40,000, plus an additional (1) $20,000, in the
case of the Chair of the Audit Committee, (2) $9,000, in the case of any other member of the Audit Committee, (3) $15,000, in the case of
the Chair of the Compensation Committee, (4) $7,500, in the case of any other member of the Compensation Committee, (5) $12,000, in
the  case  of  the  Chair  of  the  Nominating  &  Governance  Committee,  (6)  $6,000,  in  the  case  of  any  other  member  of  the  Nominating  &
Governance Committee and (7) $40,000, in the case of the Chairman of the Board or Lead Independent Director. The Company’s directors
do not receive meeting fees.

Each  non-employee  director  whose  service  continues  following  the  annual  meeting  is  entitled  to  receive  an  annual  option  grant
valued at $150,000 that vests monthly over one year. Each new non-employee director is entitled to receive an initial option grant valued at
$250,000 that vests monthly over three years and a pro-rata portion of the annual option grant that vests monthly from grant date until the
next annual grant.

Directors who are employees of the Company receive no additional compensation for services as members of the Board.

The 2010 Plan limits director compensation, including cash fees and the grant date fair value of any stock awards, to $750,000 for

each calendar year.

Director Compensation Table

The table below sets forth the 2023 compensation for non-employee directors who served at any time during 2023.

Name
Heather L. Franklin
Natasha Hernday
Barbara Kosacz
Joseph M. Limber
Matthew Perry
W. Denman Van Ness(2)
Jack L. Wyszomierski

Fees
Earned or
Paid in
Cash ($)

Option
Awards
($)(1)

$
$
$
$
$
$
$

 53,912
 57,603
 46,000
 60,000
 47,500
 38,693
 82,488

$
$
$
$
$
$
$

 150,037
 150,037
 150,037
 150,037
 150,037
 —
 150,037

$
$
$
$
$
$
$

Total

 203,949
 207,640
 196,037
 210,037
 197,537
 38,693
 232,525

(1) The amounts in this column represent the aggregate grant date fair value for option awards computed in accordance with FASB ASC
Topic 718. See Note 10 to the consolidated financial statements for information regarding assumptions underlying valuation of equity
awards. As of December 31, 2023, the aggregate number of options outstanding for each non-employee director were as follows: Ms.
Franklin: 37,245, Ms. Hernday: 38,315, Ms. Kosacz: 59,362, Mr. Limber: 60,600, Mr. Perry: 59,657 and Mr. Wyszomierski: 60,600.

(2) Mr. Van Ness did not stand for re-election at the 2023 annual meeting of stockholders.

77

 
 
 
 
Table of Contents

Item 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED
STOCKHOLDER MATTERS

The following table sets forth certain information regarding: (i) each stockholder or group of stockholders known by the Company to
be the beneficial owner of more than 5% of the Company’s issued and outstanding Common Stock, (ii) each of our directors and nominees,
(iii) each of our named executive officers and (iv) all of our current directors and executive officers as a group.

Beneficial ownership is determined in accordance with the rules of the SEC, and thus represents voting or investment power with
respect to our securities. Under such rules, beneficial ownership includes any shares over which the individual has sole or shared voting
power or investment power as well as any shares that the individual has the right to acquire within 60 days after January 31, 2024. The
percentages in the table below are based on an aggregate of 11,550,728 shares of Common Stock issued and outstanding as of January 31,
2024 (plus any shares that such person has the right to acquire within 60 days after the date of this table). Except as otherwise indicated in
the footnotes, amounts are as of January 31, 2024, and, to our knowledge, each of the stockholders has sole voting and investment power
with  respect  to  all  shares  of  Common  Stock  beneficially  owned,  subject  to  community  property  laws  where  applicable. The  address  for
each  director  and  executive  officer  listed  in  the  table  below  is  c/o  XOMA  Corporation,  2200  Powell  Street,  Suite  310,  Emeryville,
California 94608.

Name
5% Stockholders
Entities affiliated with BVF Inc.(1)
FMR LLC(2)
Named Executive Officers and Directors:
Thomas Burns(3)
Bradley Sitko(4)
Owen Hughes(5)
Matthew D. Perry(6)
Jack L. Wyszomierski(7)
Joseph M. Limber(8)
Barbara A. Kosacz(9)
Natasha Hernday(10)
Heather L. Franklin(11)
All directors and current executive officers as a group as of the
record date (9 persons)(12)

Number of
Shares of Common Stock
Beneficially Owned

Percentage of
Common Stock
Beneficially Owned(%)

 3,633,743
 1,155,033

 275,564
 167,911
 132,667
 69,628
 65,237
 64,982
 57,534
 36,487
 33,593

 903,603

 31.5 %
 10.0 %

 2.3 %
 1.4 %
 1.1 %
*
*
*
*
*
*

 7.3 %

Indicates less than 1%.

*
(1) Based on a Schedule 13D/A filed on January 16, 2024. Consists of (i) 1,789,844 shares held by Biotechnology Value Fund, L.P.

(“BVF”), (ii) 1,618,637 shares held by Biotechnology Value Fund II, L.P. (“BVF2”), (iii) 75,287 shares held by Biotechnology Value
Trading Fund OS, L.P. (“Trading Fund OS”) and (iv) 149,975 shares held in certain partners managed accounts (the “Partners
Managed Accounts”). Excludes 5,003,000 shares issuable upon the conversion of 5,003 shares of Series X Preferred Stock, the
conversion of which is subject to a beneficial ownership limitation of 19.99% of the outstanding common stock. BVF I GP LLC
(“BVF GP”), as the general partner of BVF, may be deemed to beneficially own the shares beneficially owned by BVF. BVF II GP
LLC (“BVF2 GP”), as the general partner of BVF2, may be deemed to beneficially own the shares beneficially owned by BVF2.
BVF Partners OS Ltd. (“Partners OS”) as the general partner of Trading Fund OS, may be deemed to beneficially own the shares
beneficially owned by Trading Fund OS. BVF GP Holdings LLC (“BVF GPH”) as the sole member of each of BVF GP and BVF2
GP, may be deemed to beneficially own the shares beneficially owned in the aggregate by BVF and BVF2. BVF Partners L.P.
(“Partners”) as the investment manager of BVF, BVF2, Trading Fund OS and the Partners Managed Accounts, and the sole member
of Partners OS, may be deemed to beneficially own the shares beneficially owned in the aggregate by BVF, BVF2 and Trading Fund
OS and held in the Partners Managed Accounts. BVF Inc., as the general partner of Partners, may be deemed to beneficially own the
shares beneficially owned by Partners. Mr. Lampert, as a director and officer of BVF Inc., may be deemed to

78

 
Table of Contents

beneficially own the shares beneficially owned by BVF Inc. Each of BVF, BVF2 and Trading Fund OS shares with Partners voting
and dispositive power over the shares each entity beneficially owns. BVF shares with BVF GP voting and dispositive power over the
shares beneficially owned by BVF. BVF2 shares with BVF2 GP voting and dispositive power over the shares beneficially owned by
BVF2. Each of BVF GP and BVF2 GP shares with BVF GPH voting and dispositive power over the shares each such entity
beneficially owns. Trading Fund OS shares with Partners OS voting and dispositive power over the shares beneficially owned by
Trading Fund OS. Partners, BVF Inc. and Mr. Lampert share voting and dispositive power over the shares they may be deemed to
beneficially own with BVF, BVF GP, BVF2, BVF2 GP, Trading Fund OS, Partners OS, BVF GPH and held in the Partners Managed
Accounts. Each of Mr. Lampert and the entities specifically disclaims beneficial ownership of the securities that he or it does not
directly own. The address of BVF, BVF GP, BVF2, BVF2 GP, BVF GPH, Partners, BVF Inc. and Mr. Lampert is 44 Montgomery St.,
40th Floor, San Francisco, California 94104. The address of Trading Fund OS and Partners OS is P.O. Box 309 Ugland House, Grand
Cayman, KY1-1104, Cayman Islands.

(3)

(2) Based on the Schedule 13G/A filed on February 9, 2024 by FMR LLC (“FMR”) and Abigail P. Johnson, and consists of shares held
by subsidiaries of FMR. Ms. Johnson is a director, the Chairman and Chief Executive Officer of FMR. Members of the Johnson
family, including Ms. Johnson, are the predominant owners, directly or through trusts, of Series B voting common shares of FMR,
representing 49% of the voting power of FMR. The Johnson family group and all other Series B shareholders have entered into a
shareholders’ voting agreement under which all Series B voting common shares will be voted in accordance with the majority vote of
Series B voting common shares. Accordingly, through their ownership of voting common shares and the execution of the
shareholders’ voting agreement, members of the Johnson family
may be deemed, under the Investment Company Act of 1940, to form a controlling group with respect to FMR. FMR and Ms.
Johnson have the sole power to dispose or direct the disposition of 1,155,033 shares of Common Stock. The business address of each
person and entity listed above is 245 Summer Street, Boston, Massachusetts 02210.
Includes 263,455 shares of Common Stock underlying options exercisable within 60 days of the date of this table, and 5,554 shares of
Common Stock that are held in an account under the Company’s Deferred Savings Plan.
Includes 160,417 shares of Common Stock underlying options exercisable within 60 days of the date of this table, and 394 shares of
Common Stock that are held in an account under the Company’s Deferred Savings Plan.
Includes 129,167 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(5)
Includes 57,829 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(6)
Includes 58,772 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(7)
Includes 58,772 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(8)
(9)
Includes 57,534 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(10) Includes 36,487 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(11) Includes 33,593 shares of Common Stock underlying options exercisable within 60 days of the date of this table.
(12) Includes 856,026 shares of Common Stock underlying options exercisable within 60 days of the date of this table.

(4)

79

Table of Contents

Equity Compensation Plan Information

The following table provides certain information with respect to our equity compensation plans in effect as of December 31, 2023.

Number of
securities
to be
issued upon
exercise of
outstanding
options,
warrants
and
rights (a)

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

Number of
securities
remaining
available
for issuance
under equity
compensation
plans
(excluding
securities
reflected in
column (a))
(c)

 2,453,668 (1) $
 725,000 (4) $
$

 3,178,668

19.85 (2)
23.74 (5)
 20.88

 634,363  (3)

 —  

 634,363

Name
Equity compensation plans approved by stockholders:
Equity compensation plans not approved by stockholders: 
Total

Includes outstanding stock options and PSUs granted under the 2010 Plan.

(1)
(2) Reflects the weighted-average exercise price of stock options granted under the 2010 Plan. PSUs reflected in column (a) are not

(3)

included in this column as they do not have an exercise price.
Includes (i) 409,477 shares of Common Stock available for issuance under our 2010 Plan and (ii) 224,886 shares of Common Stock
available for issuance under our 2015 Employee Stock Purchase Plan.
Includes outstanding stock options granted as inducement awards in compliance with Nasdaq Listing Rule 5635(c)(4).

(4)
(5) Reflects the weighted-average exercise price of stock options granted as inducement awards.

80

Table of Contents

Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

Except  as  disclosed  below,  there  were  no  reportable  transactions  with  related  persons  during  fiscal  years  2023  or  2022.  We  or  a
subsidiary  may  occasionally  enter  into  transactions  with  certain  related  persons,  such  as  executive  officers,  directors  or  nominees  for
directors, their immediate family members or beneficial owners of more than 5% of our outstanding Common Stock, in which the related
party has a direct or indirect material interest. Each such transaction is subject to review and pre-approval by the Audit Committee.

Indemnification Agreements

We have entered into agreements to indemnify our directors and executive officers. These agreements, among other things, require us
to  indemnify  these  individuals  for  certain  expenses  (including  attorneys’  fees),  judgments,  fines  and  settlement  amounts  reasonably
incurred by such person in any action or proceeding, including any action by or in our right, on account of any services undertaken by such
person on behalf of the Company or that person’s status as a member of our Board or as an officer, as applicable, to the maximum extent
allowed under Delaware law.

Procedures for Approval of Related Party Transactions

Our Board reviews the relationships that each director has with the Company and shall endeavor to have a majority of directors that
are “independent directors” as defined by the SEC and Nasdaq rules, the Board also reviews the relationships that each officer has with the
Company. As part of the review process, the Company distributes and collects questionnaires that solicit information about any direct or
indirect  transactions  with  the  Company  from  each  of  our  directors  and  officers  and  legal  counsel  reviews  the  responses  to  these
questionnaires and reports any related party transactions to the Audit Committee. We may enter into arrangements in the ordinary course of
our business that involve the Company’s receiving or providing goods or services on a non-exclusive basis and at arm’s length negotiated
rates or in accordance with regulated price schedules with corporations and other organizations in which a Company director, executive
officer or nominee for director may also be a director, trustee or investor, or have some other direct or indirect relationship.

Our Code of Ethics requires all directors, officers and employees to avoid any situation that involves an actual or potential conflict of
interest with the Company’s objectives and best interests. Employees are encouraged to direct any questions regarding conflicts of interest
to the Company’s Chief Financial Officer or legal department. All related party transactions involving the Company’s directors or executive
officers or members of their immediate families must be reviewed and approved in writing in advance by the Audit Committee.

Board Independence

As  required  under  the  Nasdaq  listing  standards,  a  majority  of  the  members  of  a  listed  company’s  Board  must  be  comprised  of
“independent”  directors,  as  affirmatively  determined  by  the  Board.  In  addition,  Nasdaq  listing  rules  require  that,  subject  to  specified
exceptions, each member of a listed company’s audit, compensation and nominating committees must be independent within the meaning
of Nasdaq listing rules. Audit Committee members must also satisfy heightened independence criteria under the Exchange Act and Nasdaq
listing  rules.  Our  Board  undertook  a  review  of  the  independence  of  each  director  and  considered  whether  any  director  has  a  material
relationship with us that could compromise his or her ability to exercise independent judgment in carrying out his or her responsibilities as
a  director.  Based  upon  information  requested  from  and  provided  by  each  director  concerning  his  or  her  background,  employment  and
affiliations, including the beneficial ownership of our Common Stock by each non-employee director, our Board determined that each of
Ms. Franklin, Ms. Hernday, Ms. Kosacz, Mr. Limber, Mr. Perry and Mr. Wyszomierski qualifies as an “independent” director within the
meaning of the Nasdaq listing rules. Mr. Hughes is not deemed to be independent under Nasdaq listing rules by virtue of his employment
with the Company.

Our Board also determined that each of the directors currently serving on the Audit Committee and the Compensation Committee
satisfy the heightened independence standards for audit committees and compensation committees, as applicable, established by the SEC
and Nasdaq listing rules.

81

Table of Contents

Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Deloitte & Touche LLP has served as our independent registered public accounting firm since 2018. The total fees billed and

expected to be billed by Deloitte & Touche LLP, our current independent registered public accounting firm, for the services rendered during
the last two fiscal years are as follows:

Audit Fees(1)
Audit Related Fees
Tax Fees
All Other Fees(2)
Total Fees

Year Ended
December 31, 

2023

2022

 897,065
 —
 —
 1,895
 898,960

$

$

 659,895
 —
 —
 1,895
 661,790

$

$

(1) Audit Fees include the audit of annual financial statements included in the Annual Report on Form 10-K, reviews of quarterly

financial statements included in Quarterly Reports on Form 10-Q, consultations on matters addressed during the audit or quarterly
reviews, and services provided in connection with SEC filings, including consents and comfort letters.

(2) All Other Fees include fees for a technical research tool subscription service.

Pre-Approval Policies and Procedures

The Audit Committee has adopted procedures requiring the pre-approval of all audit and permissible non-audit services provided by
the Company’s independent accountants. Pre-approval generally is provided for up to one year, is detailed as to the particular service or
category of services and generally is subject to a specific budget. The Audit Committee may also pre-approve particular services on a case-
by-case basis. In assessing requests for services by the independent accountants, the Audit Committee considers whether such services are
consistent  with  the  auditor’s  independence,  whether  the  independent  accountants  are  likely  to  provide  the  most  effective  and  efficient
service based on their familiarity with the Company, and whether the services could enhance the Company’s ability to manage or control
risk or improve audit quality. The Audit Committee has delegated pre-approval authority to its Chair, who must report any decisions to the
Audit Committee at its next scheduled meeting.

The  Audit  Committee  pre-approved  100%  of  all  audit  and  other  services  provided  by  Deloitte  &  Touche  LLP,  our  current

independent registered public accounting firm, in 2022 and 2023, in accordance with these procedures.

82

    
    
Table of Contents

PART IV

Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) The following documents are included as part of this Annual Report on Form 10-K:

(1) Financial Statements:

All financial statements of the registrant referred to in Item 8 of this Annual Report on Form 10-K.

(2) Financial Statement Schedules:

All  financial  statements  schedules  have  been  omitted  because  the  required  information  is  included  in  the  consolidated
financial statements or the notes thereto or is not applicable or required.

(3) Exhibits:

The exhibits listed in the accompanying index to exhibits are filed or incorporated by reference as part of this Annual Report
on Form 10-K.

Exhibit
Number

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Certificate of Incorporation of XOMA Corporation

8-K12G3

000-14710

Certificate of Amendment of Certificate of Incorporation
of XOMA Corporation

8-K

000-14710

3.1

3.1

01/03/2012

05/31/2012

Certificate of Amendment of Amended Certificate of
Incorporation of XOMA Corporation

8-K

000-14710

3.1

05/28/2014

Certificate of Amendment to the Amended Certificate of
Incorporation of XOMA Corporation

8-K

000-14710

3.1

10/18/2016

Certificate of Designation of Preferences, Rights and
Limitations of Series X Convertible Preferred Stock

8-K

000-14710

3.1

02/16/2017

Certificate of Designation of 8.625% Series A Cumulative
Perpetual Preferred Stock

8-K

000-14710

3.1

12/11/2020

Certificate of Designation of 8.375% Series B Cumulative
Perpetual Preferred Stock

8-K

001-39801

3.1

04/08/2021

Certificate of Correction of the Certificate of Designation
of 8.375% Series B Cumulative Perpetual Preferred Stock

10-Q

001-39801

3.8

08/05/2021

83

    
    
    
    
Table of Contents

Exhibit
Number

3.9

3.10

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9+

10.1*

10.2*

10.3*

10.4*

10.5*

10.6*

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Certificate of Amendment to the Certificate of
Designation of 8.375% Series B Cumulative Perpetual
Preferred Stock of XOMA Corporation

8-K

001-39801

3.1

08/05/2021

By-laws of XOMA Corporation

8-K12G3

000-14710

3.2

01/03/2012

Reference is made to Exhibits 3.1, 3.2, 3.3, 3.4, 3.5, 3.6,
3.7, 3.8, 3.9 and 3.10

Specimen of Common Stock Certificate

Deposit Agreement, dated effective April 9, 2021, by and
among XOMA Corporation, American Stock Transfer &
Trust Company, LLC, as depositary, and the holders of the
depositary receipts issued thereunder

8-K

8-K

000-14710

001-39801

Form of Warrants (May 2018 Warrants)

10-Q

000-14710

Form of Warrants (March 2019 Warrants)

10-Q

000-14710

Form of Warrant (December 2023) ($35.00 Exercise
Price)

8-K

001-39801

4.1

4.1

4.6

4.7

4.1

01/03/2012

04/08/2021

08/07/2018

05/06/2019

12/19/2023

Form of Warrant (December 2023) ($42.50 Exercise
Price)

Form of Warrant (December 2023) ($50.00 Exercise
Price)

Description of Registrant’s Securities

8-K

001-39801

4.2

12/19/2023

8-K

001-39801

4.3

12/19/2023

Amended and Restated 2010 Long Term Incentive and
Stock Award Plan

DEF 14A

001-39801

Appendix   
A

04/04/2023

Form of Stock Option Agreement for Amended and
Restated 2010 Long Term Incentive and Stock Award Plan

10-K

000-14710

10.6A

03/14/2012

Form of Performance Stock Unit Agreement under the
Amended and Restated 2010 Long Term Incentive and
Stock Award Plan

8-K

001-39801

10.1

05/18/2023

2016 Non-Equity Incentive Compensation Plan

10-Q

000-14710

Amended 2015 Employee Share Purchase Plan

Form of Subscription Agreement and Authorization of
Deduction under the 2015 Employee Stock Purchase Plan

8-K

S-8

000-14710

333-204367

10.1

10.2

99.2

05/04/2016

05/24/2017

05/21/2015

84

    
    
    
    
Table of Contents

Exhibit
Number

10.7*

10.8*

10.9#*

10.10+#*

10.11*

10.12*

10.13#*

10.14#*

10.15*

10.16+*

10.17*

10.18*

10.19*

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Amended and Restated Employment Agreement, dated
December 15, 2021, between XOMA Corporation and
James R. Neal

Officer Employment Agreement, dated August 7, 2017,
between XOMA Corporation and Thomas Burns

Letter Amendment to Officer Employment Agreement
dated April 1, 2022, between XOMA Corporation and
Thomas Burns

Letter Amendment to Officer Employment Agreement
dated November 1, 2022, between XOMA Corporation
and Thomas Burns

Amended and Restated Change of Control Severance
Agreement, dated August 7, 2017, to the Change of
Control Severance Agreement, dated October 28, 2015,
between XOMA Corporation and Thomas Burns

Form of Amended and Restated Indemnification
Agreement for Directors and Officers

10-K

001-39801

10.26

3/8/2022

10-Q

000-14710

10.8

11/06/2017

10-Q

001-39801

10.2

05/05/2022

10-Q

000-14710

10.10

11/06/2017

10-K

001-39801

10.56

03/10/2021

The Retention and Severance Plan dated, March 31, 2022

10-Q

001-39801

10.1

05/05/2022

The Amended Retention and Severance Plan dated,
October 25, 2022

Officer Employment Agreement, dated January 3, 2023,
between XOMA Corporation and Owen Hughes

Amended and Restated Officer Employment Agreement,
dated January 8, 2024, between XOMA Corporation and
Owen Hughes

Officer Employment Agreement, dated January 3, 2023,
between XOMA Corporation and Bradley Sitko

Inducement Stock Option Agreement, by and between
XOMA Corporation and Owen Hughes

Inducement Stock Option Agreement, by and between
XOMA Corporation and Owen Hughes

85

10-K

001-39801

10.14

03/09/2023

10-K

001-39801

10.15

03/09/2023

10-K

001-39801

10.16

03/09/2023

S-8

333-269459

99.2

01/30/2023

S-8

333-269459

99.3

01/30/2023

    
    
    
    
Table of Contents

Exhibit
Number

10.20*

10.21*

10.22#

10.23

10.24†

10.25†

10.26†

10.27†

10.28†

10.29†

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Inducement Stock Option Agreement, by and between
XOMA Corporation and Bradley Sitko

Inducement Stock Option Agreement, by and between
XOMA Corporation and Bradley Sitko

Non-Exclusive License Agreement, dated November 30,
2001, between XOMA Ireland Limited (“XOMA”) Sesen
Bio, Inc. and (formerly Viventia Biotech Inc.)

Amendment No. 1, dated July 24, 2020, to the Non-
Exclusive License Agreement, dated November 30, 2001,
between XOMA Ireland Limited (“XOMA”) and Sesen
Bio, Inc.

S-8

333-269459

99.4

01/30/2023

S-8

333-269459

99.5

01/30/2023

10-K

001-39801

10.57

03/10/2021

10-K

001-39801

10.58

03/10/2021

License Agreement by and between XOMA Ireland
Limited and MorphoSys AG, dated as of February 1, 2002

10-Q/A

000-14710

10.43

12/04/2002

10-K

000-14710

10.46

03/08/2007

10-Q

000-14710

10.48

05/10/2007

10-K

000-14710

10.31B

03/11/2009

10-Q/A

000-14710

10.35

03/05/2010

10-K

000-14710

10.24C

03/11/2009

Collaboration Agreement, dated as of November 1, 2006,
between Takeda Pharmaceutical Company Limited and
XOMA (US) LLC

First Amendment to Collaboration Agreement, effective as
of February 28, 2007, between Takeda Pharmaceutical
Company Limited and XOMA (US) LLC

Second Amendment to Collaboration Agreement, effective
as of February 9, 2009, among Takeda Pharmaceutical
Company Limited and XOMA (US) LLC

Discovery Collaboration Agreement dated September 9,
2009, by and between XOMA Development Corporation
and Arana Therapeutics Limited

Amended and Restated Research, Development and
Commercialization Agreement, executed November 7,
2008, by and between Novartis Vaccines and Diagnostics,
Inc. (formerly Chiron Corporation) and XOMA (US) LLC

86

    
    
    
    
Table of Contents

Exhibit
Number

10.30†

10.31#

10.32

10.33#

10.34#

10.35#

10.36†

10.37†

10.38†

10.39

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Amendment No. 1 to Amended and Restated Research,
Development and Commercialization Agreement,
effective as of April 30, 2010, by and between Novartis
Vaccines and Diagnostics, Inc. (formerly Chiron
Corporation) and XOMA (US) LLC

Amendment to Amended and Restated Research,
Development and Commercialization Agreement, between
the Company and Novartis Vaccine and Diagnostics, Inc.,
dated September 30, 2015

Letter Agreement, dated June 19, 2015, by and between
XOMA (US) LLC and Novartis Vaccines and Diagnostics,
Inc.

License Agreement between the Company and Novartis
International Pharmaceutical Ltd., dated September 30,
2015

IL-1b Target License Agreement, dated August 24, 2017,
by and between XOMA Corporation and Novartis Pharma
AG

10-K

000-14710

10.25B

03/14/2012

10-Q

000-14710

10.2

11/05/2020

10-Q

000-14710

10.1

08/10/2015

10-Q

000-14710

10.1

11/05/2020

10-Q

001-39801

10.1

11/03/2022

License Agreement, dated August 24, 2017, by and
between XOMA Corporation and Novartis Pharma AG

10-Q

001-39801

10.2

11/03/2022

License Agreement, dated December 6, 2017, between
XOMA (US) LLC and Rezolute, Inc. (formerly AntriaBio)

10-K

000-14710

10.66

03/07/2018

Amendment No. 1, dated March 30, 2018, to the License
Agreement, dated December 6, 2017, between XOMA
(US) LLC and Rezolute, Inc. (formerly AntriaBio, Inc.)

Amendment No. 2, dated January 7, 2019, to the License
Agreement, dated December 6, 2017, between XOMA
(US) LLC and Rezolute, Inc. (formerly AntriaBio)

Asset Purchase Agreement, dated November 4, 2015,
between XOMA Corporation and Ology Bioservices Inc.
(formerly Nanotherapeutics Inc., now a wholly owned
subsidiary of National Resilience, Inc.)

87

10-Q

000-14710

10.1

05/09/2018

10-K

000-14710

10.71

03/07/2019

10-Q

000-14710

10.4

11/06/2017

    
    
    
    
Table of Contents

Exhibit
Number

10.40#

10.41#

10.42

10.43

10.44

10.45

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

10-Q

001-39801

10.3

11/03/2022

10-Q

001-39801

10.4

11/03/2022

10-K

000-14710

10.60

03/16/2017

10-K

000-14710

10.61

03/16/2017

10-K

000-14710

10.62

03/16/2017

10-K

000-14710

10.63

03/16/2017

License Agreement, dated March 23, 2016, between
XOMA Corporation and Ology Bioservices Inc. (formerly
Nanotherapeutics Inc., now a wholly owned subsidiary of
National Resilience, Inc.)

Amendment and Restatement, dated February 2, 2017, to
the Asset Purchase Agreement, dated November 4, 2015,
and License Agreement, dated March 23, 2016, between
XOMA Corporation and Ology Bioservices Inc. (formerly
Nanotherapeutics Inc., now a wholly owned subsidiary of
National Resilience, Inc.)

Protective Rights Agreement dated December 21, 2016 by
and between XOMA (US) LLC and HealthCare Royalty
Partners II, L.P. relating to the Royalty Interest
Acquisition Agreement dated December 20, 2016, by and
between XOMA Corporation and HealthCare Royalty
Partners II, L.P. and the Amended and Restated License
Agreement, dated effective as of October 27, 2006,
between XOMA (US) LLC and DYAX, Corp.

Protective Rights Agreements dated December 21, 2016
by and between XOMA (US) LLC and HealthCare
Royalty Partners II, L.P. relating to the Royalty Interest
Acquisition Agreement dated December 20, 2016, by and
between XOMA Corporation and HealthCare Royalty
Partners II, L.P. and the License Agreement, dated
effective as of August 18, 2005, between XOMA (US)
LLC and Wyeth Pharmaceuticals

Royalty Interest Acquisition Agreement dated December
20, 2016, by and between XOMA Corporation and
HealthCare Royalty Partners II, L.P., relating to the
Amended and Restated License Agreement, dated
effective as of October 27, 2006, between XOMA (US)
LLC and DYAX, Corp.

Royalty Interest Acquisition Agreement dated December
20, 2016, by and between XOMA Corporation and
HealthCare Royalty Partners II, L.P., relating to the
License Agreement, dated effective as of August 18, 2005,
between XOMA (US) LLC and Wyeth Pharmaceuticals

88

    
    
    
    
Table of Contents

Exhibit
Number

10.46

10.47

10.48

10.49#

10.50†

10.51#

10.52#

10.53#

10.54#

10.55#

10.56#

10.57#

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Amendment of Section 6.10(a) and (b), dated March 8,
2017, to Royalty Interest Acquisition Agreements dated
December 20, 2016, by and between XOMA Corporation
and HealthCare Royalty Partners II, L.P.

Common Stock Sales Agreement, dated December 18,
2018, by and between XOMA Corporation and H.C.
Wainwright & Co., LLC

Amendment No. 1, dated March 10, 2021, to the Common
Stock Sales Agreement, dated December 18, 2018, by and
between XOMA Corporation and H.C. Wainwright & Co.,
LLC

At Market Issuance Sales Agreement, dated August 5,
2021, by and between XOMA Corporation and B. Riley
Securities, Inc.

Royalty Purchase Agreement dated September 20, 2018,
between XOMA Corporation and Agenus Inc.

10-K

000-14710

10.64

03/16/2017

8-K

000-14710

10.1

12/18/2018

10-K

001-39801

10.59

03/10/2021

8-K

001-39801

10.1

08/05/2021

10-Q

000-14710

10.9

11/07/2018

Royalty Purchase Agreement dated April 7, 2019, between
XOMA (US) LLC and Aronora, Inc.

10-Q

000-14710

10.1

08/06/2019

Royalty Purchase Agreement dated September 26, 2019,
between XOMA (US) LLC and Palobiofarma, S.L

Royalty Purchase Agreement dated March 22, 2021
between XOMA (US) LLC and Viracta Therapeutics, Inc.

Royalty Purchase Agreement, dated July 14, 2021, by and
among XOMA (US) LLC and Kuros Royalty Fund (US)
LLC

Settlement and Release Agreement, dated April 15, 2021,
by and among XOMA (US) LLC and Affimed N.V.,
Affimed GmbH Affimed

Commercial Payment Purchase Agreement, dated October
6, 2021, by and among XOMA (US) LLC and Affitech
Research AS

Intellectual Property Acquisition Agreement, dated
November 21, 2022 between XOMA Corporation and
ObsEva, SA

89

10-Q

000-14710

10.1

11/05/2019

10-Q

001-39801

10.1

05/06/2021

10-Q

001-39801

10.2

11/04/2021

10-Q

001-39801

10.1

08/05/2021

10-K

001-39801

10.48

03/08/2021

10-K

001-39801

10.56

03/09/2023

    
    
    
    
Table of Contents

Exhibit
Number

10.58#

10.59#

10.60#

10.61#

10.62#

10.63#+

10.64#+

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

10-K

001-39801

10.57

03/09/2023

10-K

001-39801

10.58

03/09/2023

10-Q

001-39801

10.7

05/09/2023

10-Q

001-39801

10.3

08/08/2023

10-Q

001-39801

10.4

08/08/2023

License Agreement, dated July 26, 2021, between
ObsEva, SA and Organon International GmbH

License Agreement, dated June 10, 2015, between
ObsEva, SA and Ares Trading S.A.

Payment Interest Purchase Agreement, dated March 29,
2023, by and between Aptevo Therapeutics Inc. and
XOMA (US) LLC

Assignment and Assumption Agreement, dated as of June
21, 2023, by and between XOMA (US) LLC and LadRx
Corporation

Royalty Purchase Agreement, dated as of June 21, 2023,
by and between XOMA (US) LLC and LadRx
Corporation

Loan Agreement dated December 15, 2023, between XRL
1 LLC, the lenders from time to time party thereto and
Blue Owl Capital Corporation

Sale, Contribution and Servicing Agreement
dated as of December 15, 2023 by and among XOMA
(US) LLC, as Seller, and solely for purposes of  Section
2.03 and  Section 4.03(b)(ii) therein, XOMA
CORPORATION, as Parent, on the one hand and XRL 1
LLC, as Purchaser, on the other hand

10.65#+

Office Lease dated June 27, 2023 between KBSIII Towers
at Emeryville, LLC and XOMA (US) LLC

21.1+

23.1+

31.1+

31.2+

Subsidiaries of the Company

Consent of Deloitte & Touche LLP, Independent
Registered Public Accounting Firm

Certification of Chief Executive Officer, as required by
Rule 13a-14(a) or Rule 15d-14(a) of the Securities
Exchange Act of 1934

Certification of Chief Financial Officer, as required by
Rule 13a-14(a) or Rule 15d-14(a) of the Securities
Exchange Act of 1934

90

    
    
    
    
Table of Contents

Exhibit
Number

32.1(1)

Exhibit Description

Form      SEC File No.

Exhibit

Filing Date

Incorporation By Reference

Certifications of Chief Executive Officer and Chief
Financial Officer, as required by Rule 13a-14(b) or Rule
15d-14(b) of the Securities Exchange Act of 1934 and 18
U.S.C. §1350

97+

Incentive Compensation Clawback Policy

101.INS+

Inline XBRL Instance Document

101.SCH+

Inline XBRL Taxonomy Extension Schema Document

101.CAL+

101.DEF+

101.LAB+

101.PRE+

Inline XBRL Taxonomy Extension Calculation Linkbase
Document

Inline XBRL Taxonomy Extension Definition Linkbase
Document

Inline XBRL Taxonomy Extension Labels Linkbase
Document

Inline XBRL Taxonomy Extension Presentation Linkbase
Document

104

Cover Page Interactive Data File (formatted as Inline
XBRL and contained in Exhibit 101)

†     Confidential treatment has been granted with respect to certain portions of this exhibit. This exhibit omits the information subject to

this confidentiality request. Omitted portions have been filed separately with the SEC.

*     Indicates a management contract or compensation plan or arrangement.
+      Filed herewith.
#     Portions of this exhibit have been omitted as the Registrant has determined that (i) the omitted information is not material and (ii) the

omitted material is of the type that the Registrant treats as private or confidential.

(1) Furnished herewith. The certifications that accompany this Annual Report on Form 10-K are not deemed filed with the SEC and are
not to be incorporated by reference into any filing of the Registrant under the Securities Act of 1933, as amended, or the Securities
Exchange Act of 1934, as amended (whether made before or after the date of this Annual Report on Form 10-K), irrespective of any
general incorporation language contained in such filing.

Item 16. FORM 10-K SUMMARY

None.

91

    
    
    
    
Table of Contents

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, on this 8th day of March 2024.

SIGNATURES

XOMA Corporation

By:

/s/ OWEN HUGHES
Owen Hughes
Chief Executive Officer

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Owen
Hughes and Thomas Burns, and each of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and
resubstitution  for  him  or  her  and  in  his  or  her  name,  place,  and  stead,  in  any  and  all  capacities,  to  sign  any  and  all  amendments  to  this
Annual  Report  on  Form  10-K,  and  to  file  the  same,  with  exhibits  thereto  and  other  documents  in  connection  therewith,  with  the  SEC,
granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
requisite and necessary to be done therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, and any of them or their substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.

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 and on the dates indicated.

Signature

/s/ Owen Hughes
(Owen Hughes)

/s/ Thomas Burns
(Thomas Burns)

Chief Executive Officer (Principal Executive Officer)

Title

Senior Vice President, Finance and Chief Financial Officer
(Principal Financial and Principal Accounting Officer)

/s/ Jack L. Wyszomierski
(Jack L. Wyszomierski)

Chairman of the Board

/s/ Heather L. Franklin
(Heather L. Franklin)

/s/ Natasha Hernday
(Natasha Hernday)

(Barbara Kosacz)

/s/ Joseph M. Limber
(Joseph M. Limber)

/s/ Matthew Perry
(Matthew Perry)

Director

Director

Director

Director

Director

92

Date

March 8, 2024

March 8, 2024

March 8, 2024

March 8, 2024

March 8, 2024

March 8, 2024

March 8, 2024

March 8, 2024

    
    
Table of Contents

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34)
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

93

F-1
F-3
F-4
F-5
F-6
F-7

    
Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and the Board of Directors of XOMA Corporation

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of XOMA Corporation and subsidiaries (the "Company") as of
December  31,  2023  and  2022,  the  related  consolidated  statements  of  operations  and  comprehensive  loss,  stockholders'  equity,  and  cash
flows, for the each of the two years in the period ended December 31, 2022, 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,  2023  and  2022,  and  the  results  of  its  operations  and  its  cash  flows  for  the  each  of  the  two  years  in  the  period  ended
December 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

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

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

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

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current-period audit of the financial statements that was
communicated or required to be communicated to the audit committee and that (1) relates to accounts or disclosures that are material to the
financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit
matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical
audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Long-term royalty and commercial payment receivables — Refer to Notes 2 and 5 to the financial statements

Critical Audit Matter Description

The  Company  has  purchased  rights  to  receive  a  portion  of  certain  future  developmental,  regulatory  and  commercial  sales
milestones, royalties and option fees on sales of products currently in clinical development. The carrying value of the long-term royalty and
commercial payment receivables (“milestone and royalty rights”) is $58.0 million as of December 31, 2023. The Company accounts for
milestone  and  royalty  rights  on  a  non-accrual  basis  using  the  cost  recovery  method.  The  developmental  pipeline  products  are  non-
commercialized,  non-approved  products  that  require  FDA  or  other  regulatory  approval,  and  thus  have  uncertain  cash  flows.  The
commercial payment products have limited available

F-1

Table of Contents

historical sales information, and as such the Company is unable to reasonably estimate the amount and timing of the commercial payments
to  be  received.  Management  assesses  the  long-term  royalty  and  commercial  payment  receivables  for  current  expected  credit  losses  and
records an impairment as an allowance expense that increases the long-term royalty and commercial payment receivable asset’s cumulative
allowance, which reduces the net carrying value of the long-term royalty and commercial payment receivable asset.

The  determination  of  current  expected  credit  losses  requires  obtaining  and  assessing  all  available  information  regarding  the
developmental pipeline products and the commercial payment product as of the Company’s financial reporting dates. The Company obtains
information through available sources including: 1) updates from the selling party of the milestone and royalty rights, 2) publicly available
clinical trial data and news, and 3) public disclosures provided by the research companies developing the products.

We  identified  the  accounting  evaluation  of  expected  credit  losses  as  a  critical  audit  matter,  primarily  due  to  the  Company’s
reliance on third parties to disclose updates to the Company timely for the Company's required financial reporting deadlines. The timing of
disclosure to the Company of a change in the use, or intent for future use, of the licenses related to the milestone and royalty rights could
have a significant impact on the fair value of milestone and royalty rights and a significant change in fair value could cause a significant
impairment.  Performing  audit  procedures  to  evaluate  whether  management  had  appropriately  identified  expected  credit  losses  involved
challenging  and  complex  auditor  judgment,  including  the  need  to  involve  more  experienced  auditors  in  assessing  the  completeness  of
available information and if any available public information represents an indicator of expected credit losses as of the Company’s financial
reporting date.

How the Critical Audit Matter Was Addressed in the Audit

Our  audit  procedures  related  to  the  evaluation  of  assumptions  used  in  the  Company’s  expected  credit  losses  assessment  of  the

long-term royalty receivables included, but were not limited to, the following:

•

Considering the impact of changes in the regulatory environment on management’s expected credit loss conclusions.

• We evaluated the Company’s assessment of expected credit losses by developing an independent expectation of expected credit
losses through research of third-party disclosures and clinical trial news for programs associated with the milestone and royalty
rights and comparing such expectation to those included in the Company’s analysis.

• We inspected the Company’s documentation of inquiries and written correspondence to obtain program updates from the selling

parties of the milestone and royalty rights throughout the year and through the Company’s reporting date.

•

Confirmed with the selling parties of the milestone and royalty rights that complete information known to the selling party
regarding the associated research programs was provided timely, completely, and accurately to the Company.

/s/ Deloitte & Touche LLP

San Francisco, California  
March 8, 2024  

We have served as the Company's auditor since 2018.

F-2

Table of Contents

XOMA CORPORATION
CONSOLIDATED BALANCE SHEETS
(in thousands, except share and per share amounts)

ASSETS

Current assets:

Cash and cash equivalents
Short-term restricted cash
Short-term equity securities
Trade and other receivables, net
Short-term royalty and commercial payment receivables
Prepaid expenses and other current assets

Total current assets

Long-term restricted cash
Property and equipment, net
Operating lease right-of-use assets
Long-term royalty and commercial payment receivables
Intangible assets, net
Other assets - long term

Total assets

Current liabilities:

LIABILITIES AND STOCKHOLDERS’ EQUITY

Accounts payable
Accrued and other liabilities
Contingent consideration under RPAs, AAAs and CPPAs
Operating lease liabilities
Unearned revenue recognized under units-of-revenue method
Preferred stock dividend accrual
Current portion of long-term debt

Total current liabilities

Unearned revenue recognized under units-of-revenue method – long-term
Long-term operating lease liabilities
Long-term debt

Total liabilities

Commitments and Contingencies (Note 13)

Stockholders’ equity:

Preferred Stock, $0.05 par value, 1,000,000 shares authorized:

8.625% Series A cumulative, perpetual preferred stock, 984,000 shares issued and outstanding at December 31, 2023 and
December 31, 2022
8.375% Series B cumulative, perpetual preferred stock, 1,600 shares issued and outstanding at December 31, 2023 and
December 31, 2022
Convertible preferred stock, 5,003 shares issued and outstanding at December 31, 2023 and December 31, 2022

Common stock, $0.0075 par value, 277,333,332 shares authorized, 11,495,492 and 11,454,025 shares issued and outstanding
at December 31, 2023 and December 31, 2022, respectively
Additional paid-in capital
Accumulated deficit

Total stockholders’ equity

Total liabilities and stockholders’ equity

December 31, 
2023

December 31, 
2022

$

$

$

153,290
160
161
1,004
14,215
483
169,313

6,100
25
378
57,952
—
533
234,301

653
2,768
7,000
54
2,113
1,368
5,543
19,499
7,228
335
118,518
145,580

49

—
—

57,826
—
335
1
2,366
725
61,253

—
7
29
63,683
15,150
260
140,382

524
2,918
75
34
1,899
1,368
—
6,818
9,550
—
—
16,368

49

—
—

86
1,311,809
(1,223,223)
88,721
234,301

$

86
1,306,271
(1,182,392)
124,014
140,382

$

$

$

$

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

F-3

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

XOMA CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(in thousands, except per share amounts)

Revenues:

Revenue from contracts with customers
Revenue recognized under units-of-revenue method

Total revenues

Operating expenses:

Research and development
General and administrative
Impairment charges (Note 4, Note 5)
Arbitration settlement costs (Note 3)
Amortization of intangible assets

Total operating expenses

Loss from operations

Other income (expense):

Interest expense
Other income (expense), net
Loss before income tax
Income tax benefit

Net loss and comprehensive loss   
Net loss and comprehensive loss attributable to common stockholders, basic and diluted
Basic and diluted net loss per share attributable to common stockholders
Weighted average shares used in computing basic and diluted net loss per share attributable to common stockholders

Year Ended
December 31, 

2023

2022

$

2,650
2,108
4,758

143
25,606
15,828
4,132
897
46,606

4,150
1,877
6,027

153
23,191
—
—
97
23,441

(41,848)

(17,414)

(569)
1,586
(40,831)

—  
$
$
$

(40,831)
(46,303)
(4.04)
11,471

—
295
(17,119)
15
(17,104)
(22,576)
(1.98)
11,413

$

$
$
$

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

F-4

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

XOMA CORPORATION
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY
(in thousands)

Series A 
Preferred Stock
Shares    Amount    Shares    Amount    Shares    Amount       Shares    Amount  

Convertible
Preferred Stock

Series B
Preferred Stock

Common Stock

Balance, December 31, 2022
Exercise of stock options
Stock-based compensation
expense
Issuance of common stock
warrants
Issuance of common stock
related to 401(k) contribution
and ESPP
Preferred stock dividends
Net loss and comprehensive
loss
Balance, December 31, 2023

984 $
—

—

—

—
—

—
984 $

49
—

—

—

—
—

—
49

2 $
—

—

—

—
—

—
2 $

—
—

—

—

—
—

—
—

5 $
—

—  
—

11,454 $
28

86 $
—

—

—

—
—

—

—

—
—

—

—

13
—

—

—

—
—

—
5 $

—
—  

—
11,495 $

—
86 $

Series A 
Preferred Stock
Shares    Amount    Shares    Amount    Shares    Amount       Shares    Amount  

Convertible
Preferred Stock

Series B
Preferred Stock

Common Stock

Additional
Paid-In
Capital
1,306,271 $

Accumulated
Deficit
(1,182,392) $

Total
Stockholders’
Equity

235

9,099

1,470

206
(5,472)

—

1,311,809 $

—

—

—

—
—

(40,831)
(1,223,223) $

124,014
235

9,099

1,470

206
(5,472)

(40,831)
88,721

Balance, December 31, 2021
Exercise of stock options
Stock-based compensation
expense
Issuance of common stock
related to 401(k) contribution
and ESPP
Preferred stock dividends
Net loss and comprehensive
loss
Balance, December 31, 2022

984 $
—  

—  

—

—  
984 $

49
—

—

—
—

—
49

2 $
—  

—  

—

—  
2 $

—
—

—

—
—

—
—

5 $
—  

—  

—

—  
5 $

—  
—  

—  

—
—

—  
—  

Additional
Paid-In
Capital
1,307,030 $
929  

Accumulated
Deficit
(1,165,288) $
—  

Total
Stockholders’
Equity

141,876
930

11,315 $
129  

85 $
1  

—  

—  

3,608  

—  

3,608

10
—

—
—

176
(5,472)

—
—

—  
11,454 $

—  
86 $

—  
1,306,271 $

(17,104)  
(1,182,392) $

176
(5,472)

(17,104)
124,014

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

F-5

  
  
Table of Contents

XOMA CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Cash flows from operating activities:

Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Stock-based compensation expense
Impairment charges
Change in fair value of contingent consideration under RPAs, AAAs, and CPPAs
Common stock contribution to 401(k)
Amortization of intangible assets
Depreciation
Accretion of long-term debt
Non-cash lease expense
Change in fair value of equity securities
Changes in assets and liabilities:

Trade and other receivables, net
Prepaid expenses and other assets
Accounts payable and accrued liabilities
Income taxes payable
Operating lease liabilities
Unearned revenue recognized under units-of-revenue method

Net cash used in operating activities

Cash flows from investing activities:

Payments of consideration under RPAs, AAAs and CPPAs
Receipts under RPAs, AAAs and CPPAs
Payment for IP acquired under the ObsEva IP Acquisition Agreement
Purchase of property and equipment

Net cash used in investing activities

Cash flows from financing activities:

Proceeds from issuance of long-term debt
Debt issuance costs and loan fees
Payment of preferred stock dividends
Proceeds from exercise of options and other share-based compensation
Taxes paid related to net share settlement of equity awards

Net cash provided by (used in) financing activities

Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents at the beginning of the period
Cash, cash equivalents and restricted cash at the end of the period

Supplemental Cash Flow Information:

Cash paid for taxes
Right-of-use assets obtained in exchange for operating lease liabilities

Non-cash investing and financing activities:

Issuance of common stock warrants in connection with long-term debt
Accrued issuance costs in connection with issuance of long-term debt
Preferred stock dividend accrual
Estimated fair value of contingent consideration under the LadRx Agreements
Accrued transaction costs in connection with ObsEva IP Acquisition
Accrual of contingent consideration under the Affitech CPPA

Year Ended December 31, 
2023

2022

$

(40,831)

$

(17,104)

9,099
15,828
(75)
123
897
3
34
119
174

(1,003)
219
(523)
—
(114)
(2,108)
(18,158)

(14,650)
13,956
—
(17)
(711)

130,000
(4,253)
(5,472)
466
(148)
120,593

101,724
57,826
159,550

—
468

1,470
501
1,368
1,000
—
6,000

$

$
$

$
$
$
$
$
$

3,608
—
—
85
97
7
—
170
439

208
(71)
1,845
(91)
(195)
(1,877)
(12,879)

(8,000)
3,026
(15,247)
—
(20,221)

—
—
(5,472)
2,419
(1,398)
(4,451)

(37,551)
95,377
57,826

76
—

—
—
1,368
—
122
—

$

$
$

$
$
$
$
$
$

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

F-6

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
    
Table of Contents

1. Description of Business

XOMA Corporation
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

XOMA Corporation, a Delaware corporation, is a biotech royalty aggregator with a sizable portfolio of economic rights to future
potential  milestone  and  royalty  payments  associated  with  partnered  commercial  and  pre-commercial  therapeutic  candidates.  The
Company’s portfolio was built through the acquisition of rights to future milestone payments, royalties and commercial payments, since its
royalty aggregator business model was implemented in 2017 combined with out-licensing its proprietary products and platforms from its
legacy  discovery  and  development  business.  XOMA  also  acquires  milestone  and  royalty  revenue  streams  on  late-stage  or  commercial
assets  that  are  designed  to  address  unmet  markets  or  have  a  therapeutic  advantage,  have  long  duration  of  market  exclusivity,  and  are
expected  to  generate  royalty  or  milestone  payments  to  the  Company  in  a  relatively  short  timeframe.    The  Company’s  drug  royalty
aggregator business is primarily focused on early to mid-stage clinical assets in Phase 1 and 2 with significant commercial sales potential
that are licensed to large-cap partners. The Company expects most of its future revenue to be based on milestone payments the Company
may receive for milestones and royalties associated with these programs.

Liquidity and Financial Condition

The  Company  has  incurred  significant  operating  losses  and  negative  cash  flows  from  operations  since  its  inception.  As  of
December 31, 2023, the Company had unrestricted and restricted cash and cash equivalents of $159.6 million primarily related to financing
cash inflows received in December 2023 pursuant to the Blue Owl Loan Agreement (see Note 8).

As of December 31, 2023, the Company had unrestricted cash and cash equivalents of $153.3 million and restricted cash of $6.3
million. As of December 31, 2023, $0.2 million of restricted cash was classified as current and $6.1 million was classified as non-current.
The restricted cash balance may only be used to pay interest expense, administrative fees and other allowable expenses pursuant to the Blue
Owl Loan.

Based on the Company’s current cash balance and its planned spending, such as milestone and royalty acquisitions, the Company
has evaluated and concluded its financial condition is sufficient to fund its planned operations and commitments and contractual obligations
for a period of at least one year following the date that these consolidated financial statements are issued.

2. Basis of Presentation and Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All
intercompany accounts and transactions among consolidated entities were eliminated upon consolidation. The accompanying consolidated
financial statements were prepared in accordance with U.S. GAAP for financial information and with the instructions to Form 10-K and
Article 10 of Regulation S-X. 

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions
that  affect  the  reported  amounts  of  assets,  liabilities,  revenue  and  expenses,  and  related  disclosures.  Management  routinely  evaluates  its
estimates including, but not limited to, those related to revenue recognition, revenue recognized under the units-of-revenue method, royalty
and commercial payment receivables, intangible assets, legal contingencies, contingent consideration, amortization of the Blue Owl Loan,
valuation of warrants, accrued expenses and stock-based compensation. The Company bases its estimates on historical experience and on
various  other  market-specific  and  other  relevant  assumptions  that  are  believed  to  be  reasonable  under  the  circumstances,  the  results  of
which  form  the  basis  for  making  judgments  about  the  carrying  values  of  assets  and  liabilities  that  are  not  readily  apparent  from  other
sources.

F-7

Table of Contents

Actual  results  may  differ  significantly  from  these  estimates,  including  estimates  such  as  the  Company’s  amortization  of  the
payments  received  from  HCRP.  Under  the  contracts  with  HCRP,  the  amortization  for  the  reporting  period  is  calculated  based  on  the
payments expected to be made by the licensees to HCRP over the term of the arrangement. Any changes to the estimated payments by the
licensees to HCRP can result in a material adjustment to revenue previously reported. In addition, the Company’s amortization of the Blue
Owl Loan is calculated based on the commercial payments expected to be received from Roche for VABYSMO under the Affitech CPPA.
Any changes to the estimated commercial payments from Roche can result in a material adjustment to the interest expense and term loan
balance reported.

Unrestricted and Restricted Cash and Cash Equivalents

The  following  table  provides  a  reconciliation  of  unrestricted  and  restricted  cash  and  cash  equivalents  reported  within  the

consolidated statements of cash flows (in thousands):

Unrestricted cash and cash equivalents
Restricted cash
Total unrestricted and restricted cash and cash equivalents

December 31,

2023
153,290
6,260
159,550

$

$

2022

57,826
—
57,826

$

$

Cash  consists  of  bank  deposits  held  in  business  checking  and  interest-bearing  deposit  accounts.  Cash  equivalent  balances  are
defined as highly liquid financial instruments that are both readily convertible to known amounts of cash and so near their maturity that
they present insignificant risk of changes in value because of changes in interest rates. Cash equivalents held by the Company are generally
in money market funds.

Unrestricted Cash and Cash Equivalents

As of December 31, 2023, the Company had an unrestricted cash balance of $124.9 million and an unrestricted cash equivalent
balance of $28.4 million. As of December 31, 2022, the Company had an unrestricted cash balance of $27.5 million and an unrestricted
cash equivalent balance of $30.3 million.

Restricted Cash

Cash accounts with any type of restriction are classified as restricted cash. If restrictions are expected to be lifted or to be used to

pay a third party in the next twelve months, the restricted cash account is classified as current.

On December 15, 2023, XRL deposited $6.3 million into reserve accounts in connection with the funding of the Blue Owl Loan
(see Note 8), of which $5.8 million was deposited into a reserve account for interest and administrative fees and $0.5 million was deposited
into an operating reserve account to cover operating expenses of XRL. As of December 31, 2023, the Company had a short-term restricted
cash balance of $0.2 million and a long-term restricted cash balance of $6.1 million on its consolidated balance sheet.

Payments of interest under the Blue Owl Loan Agreement are made semi-annually using commercial payments received since the
immediately  preceding  interest  payment  date  under  the  Affitech  CPPA.  On  each  interest  payment  date,  if  the  commercial  payments
received are less than the total interest due for the respective quarter, XRL is expected to cover the shortfall in interest payment due from
the reserve account.  

Payments of administrative fees under the Blue Owl Loan Agreement are made semi-annually on January 1 and July 1 of each
year from the reserve account. XOMA will be required to fund an additional $0.8 million into the administrative fee escrow account on July
1, 2027.

As of December 31, 2022, the Company had no restricted cash or cash equivalent balances.

F-8

    
    
Table of Contents

Revenue Recognition

The Company recognizes revenue from all contracts with customers according to ASC 606, except for contracts that are within the
scope of other standards, such as leases and financial instruments. The Company recognizes revenue when its customer obtains control of
promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods
or services.

To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company
performs  the  following  five  steps:  (i)  identify  the  contract(s)  with  a  customer;  (ii)  identify  the  performance  obligations  in  the  contract;
(iii)  determine  the  transaction  price;  (iv)  allocate  the  transaction  price  to  the  performance  obligations  in  the  contract;  and  (v)  recognize
revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it
is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer.
At  contract  inception,  once  the  contract  is  determined  to  be  within  the  scope  of ASC  606,  the  Company  assesses  the  goods  or  services
promised within each contract on whether each promised good or service is distinct to determine those that are performance obligations.
The  Company  then  recognizes  as  revenue  the  amount  of  the  transaction  price  that  is  allocated  to  the  respective  performance  obligation
based on relative fair values, when (or as) the performance obligation is satisfied.

The Company recognizes revenue from its license and collaboration arrangements and royalties. The terms of the arrangements
generally include payment to the Company of one or more of the following: non-refundable, upfront license fees, development, regulatory
and commercial milestone payments, and royalties on net sales of licensed products.

License of Intellectual Property

If the license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified
in  the  arrangement,  the  Company  recognizes  revenue  from  non-refundable,  upfront  fees  allocated  to  the  license  when  the  license  is
transferred to the customer and the customer is able to use and benefit from the license. For licenses that are bundled with other promises,
such  as  transfer  of  related  materials,  process  and  know-how,  the  Company  utilizes  judgement  to  assess  the  nature  of  the  combined
performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time. Under the
Company’s license agreements, the nature of the combined performance obligation is the granting of licenses to the customers as the other
promises are not separately identifiable in the context of the arrangement. Since the Company grants the license to a customer as it exists at
the point of transfer and is not involved in any future development or commercialization of the products related to the license, the nature of
the  license  is  a  right  to  use  the  Company’s  intellectual  property  as  transferred. As  such,  the  Company  recognizes  revenue  related  to  the
combined performance obligation upon completion of the delivery of the related materials, process and know-how (i.e., at a point in time).

Milestone Payments

At  the  inception  of  each  arrangement  that  includes  development  and  regulatory  milestone  payments,  the  Company  evaluates
whether the milestones are considered probable of being reached and estimates the amount to be included in the transaction price. ASC 606
suggests  two  alternatives  to  use  when  estimating  the  amount  of  variable  consideration:  the  expected  value  method  and  the  most  likely
amount  method.  Under  the  expected  value  method,  an  entity  considers  the  sum  of  probability-weighted  amounts  in  a  range  of  possible
consideration  amounts.  Under  the  most  likely  amount  method,  an  entity  considers  the  single  most  likely  amount  in  a  range  of  possible
consideration amounts. The Company uses the most likely amount method for development and regulatory milestone payments.

If it is probable that a significant cumulative revenue reversal would not occur, the associated milestone value is included in the
transaction price. Milestone payments that are not within the control of the Company or the licensee, such as regulatory approvals, are not
considered  probable  of  being  achieved  until  those  approvals  are  received.  The  transaction  price  is  then  allocated  to  each  performance
obligation on a relative stand-alone selling price basis. The Company recognizes revenue as or when the performance obligations under the
contract  are  satisfied. At  the  end  of  each  subsequent  reporting  period,  the  Company  re-evaluates  the  probability  or  achievement  of  each
such milestone and any related

F-9

Table of Contents

constraint, and if necessary, adjusts its estimates of the overall transaction price. Any such adjustments are recorded on a cumulative catch-
up basis, which would affect revenue and earnings in the period of adjustment.

Royalties

For arrangements that include sales-based royalties, including milestone payments based on the level of sales, and the license is
deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of (i) when the related sales
occur,  or  (ii)  when  the  performance  obligation  to  which  some  or  all  of  the  royalty  has  been  allocated  has  been  satisfied  (or  partially
satisfied).

Upfront  payments  and  fees  are  recorded  as  deferred  revenue  upon  receipt  or  when  due  and  may  require  deferral  of  revenue
recognition to a future period until the Company performs its obligations under these arrangements. Amounts payable to the Company are
recorded  as  accounts  receivable  when  the  Company’s  right  to  consideration  is  unconditional.  The  Company  does  not  assess  whether  a
contract  has  a  significant  financing  component  if  the  expectation  at  contract  inception  is  such  that  the  period  between  payment  by  the
customer and the transfer of the promised goods or services to the customer will be one year or less.

Sale of Future Revenue Streams

The  Company  has  sold  its  rights  to  receive  certain  milestones  and  royalties  on  product  sales.  In  the  circumstance  where  the
Company has sold its rights to future milestones and royalties under a license agreement and also maintains limited continuing involvement
in  the  arrangement  (but  not  significant  continuing  involvement  in  the  generation  of  the  cash  flows  that  are  due  to  the  purchaser),  the
Company defers recognition of the proceeds it receives for the sale of milestone or royalty streams and recognizes such unearned revenue
as  revenue  under  the  units-of-revenue  method  over  the  life  of  the  underlying  license  agreement.  Under  the  units-of-revenue  method,
amortization for a reporting period is calculated by computing a ratio of the proceeds received from the purchaser to the total payments
expected to be made to the purchaser over the term of the agreement, and then applying that ratio to the period’s cash payment.

Estimating the total payments expected to be received by the purchaser over the term of such arrangements requires management
to use subjective estimates and assumptions. Changes to the Company’s estimate of the payments expected to be made to the purchaser
over the term of such arrangements could have a material effect on the amount of revenues recognized in any particular period.

Stock-Based Compensation

The  Company  recognizes  compensation  expense  for  all  stock-based  payment  awards  made  to  the  Company’s  employees,
consultants and directors that are expected to vest based on estimated fair values. The valuation of stock option awards is determined at the
date of grant using the Black-Scholes Model. The Black-Scholes Model requires inputs such as the expected term of the option, expected
volatility  and  risk-free  interest  rate.  To  establish  an  estimate  of  the  expected  term,  the  Company  considers  the  vesting  period  and
contractual  period  of  the  award  and  its  historical  experience  of  stock  option  exercises,  post-vesting  cancellations  and  volatility.  The
estimate  of  expected  volatility  is  based  on  the  Company’s  historical  volatility. The  risk-free  rate  is  based  on  the  yield  available  on  U.S.
Treasury  zero-coupon  issues  corresponding  to  the  expected  term  of  the  award.  The  Company  records  forfeitures  when  they  occur.  The
Company  records  compensation  expense  for  service-based  awards  on  a  straight-line  basis  over  the  requisite  service  period,  which  is
generally the vesting period of the award, or to the date on which retirement eligibility is achieved, if shorter.

The grant date fair value of PSUs with market conditions is determined using the Monte Carlo valuation model. The Company

records compensation expenses for PSUs based on graded expense attribution over the requisite service periods.

Equity Securities

The Company entered into a license agreement with Rezolute in December 2017, in which it received shares of common stock

from Rezolute (see Note 4). Equity investments in Rezolute are classified in the consolidated balance sheets

F-10

Table of Contents

as equity securities. The equity securities are measured at fair value, with changes in fair value recorded in the other income (expense), net
line item of the consolidated statement of operations and comprehensive loss at each reporting period. The Company remeasures its equity
investments at each reporting period until such time that the investment is sold or disposed of. If the Company sells an investment, any
realized gains and losses on the sale of the securities will be recognized in the consolidated statement of operations and comprehensive loss
in the period of sale.

Purchase of Rights to Future Milestones, Royalties and Commercial Payments

The  Company  has  purchased  rights  to  receive  a  portion  of  certain  future  developmental,  regulatory  and  commercial  sales
milestones,  royalties  and  option  fees  on  sales  of  products  currently  in  clinical  development  or  recently  commercialized.  The  Company
acquired such rights from various entities and recorded the amount paid for these rights as long-term royalty receivables (see Note 5). In
addition,  the  Company  may  be  obligated  to  make  contingent  payments  related  to  certain  product  development  milestones,  fees  upon
exercise of options related to future license products and sales-based milestones. The contingent payments are evaluated to determine if
they are freestanding instruments or embedded derivatives. If the contingent payments fall within the scope of ASC 815, the contingent
payments  are  measured  at  fair  value  at  the  inception  of  the  arrangement,  and  are  subject  to  remeasurement  to  fair  value  each  reporting
period.  Any  changes  in  the  estimated  fair  value  are  recorded  in  the  consolidated  statements  of  operations  and  comprehensive  loss.
Contingent  consideration  payments  that  do  not  fall  within  the  scope  of  ASC  815  are  recognized  when  the  amounts  are  probable  and
estimable according to ASC 450.

The Company accounts for milestone and royalty rights related to developmental pipeline or recently commercialized products on
a non-accrual basis using the cost recovery method. Developmental pipeline products are non-commercialized, non-approved products that
require  FDA  or  other  regulatory  approval,  and  thus  have  uncertain  cash  flows.  Recently  commercialized  products  do  not  have  an
established reliable sales pattern, and thus have uncertain cash flows. The Company is not yet able to reliably forecast future cash flows
given  their  stages  of  development  and  commercialization. The  related  receivable  balance  is  classified  as  noncurrent  or  current  based  on
whether payments are probable and reasonably estimable to be received in the near term. Under the cost recovery method, any milestone or
royalty payment received is recorded as a direct reduction of the recorded receivable balance. When the recorded receivable balance has
been fully collected, any additional amounts collected are recognized as revenue.

Allowance for Current Expected Credit Losses

The Company evaluates the long-term royalty and commercial payment receivables on a collective (i.e., pool) basis if they share
similar risk characteristics. The Company evaluates a royalty and commercial payment receivable individually if its risk characteristics are
not similar to other royalty and commercial payment receivables. The Company reviews public information on clinical trials, press releases
and updates from its partners regularly to identify any impairment indicators or changes in expected recoverability of the long-term royalty
and commercial payment receivable asset. At each reporting date, if the Company determines expected future cash flows discounted to the
current period are less than the carrying value of the asset, the Company will record an impairment charge. The impairment charge will be
recognized as an allowance expense that increases the long-term royalty and commercial payment receivable asset’s cumulative allowance,
which reduces the net carrying value of the long-term royalty and commercial payment receivable asset. In a subsequent period, if there is
an increase in expected future cash flows, or if the actual cash flows are greater than previously expected, the Company will reduce the
previously established cumulative allowance. Amounts not expected to be collected are written off against the allowance at the time that
such a determination is made.  

Asset Acquisitions

As a first step, for each acquisition, the Company determines if it is an acquisition of a business or an asset acquisition under ASC
805. Acquisitions of assets or a group of assets that do not meet the definition of a business are accounted for as asset acquisitions under
ASC 805-50, using the cost accumulation method, whereby the cost of the acquisition, including certain transaction costs, is allocated to
the assets acquired on the basis of relative fair values (see Note 4).

F-11

Table of Contents

Contingent payments are evaluated whether they are freestanding instruments or embedded derivatives. If the contingent payments
fall  within  the  scope  of  ASC  815,  the  contingent  payments  are  measured  at  fair  value  at  the  acquisition  date,  and  are  subject  to
remeasurement to fair value each reporting period. The estimated fair value at the acquisition date is included in the cost of the acquired
assets. Any subsequent changes in the estimated fair value are recorded in the consolidated statements of operations and comprehensive
loss.  Contingent  consideration  payments  that  do  not  fall  within  the  scope  of ASC  815  are  recognized  when  the  amount  is  probable  and
estimable according to ASC 450.

Cash payments related to acquired assets are reflected as an investing cash flow in the Company’s consolidated statements of cash

flows.

Intangible Assets

The identifiable intangible asset consists of IP acquired in the ObsEva IP Acquisition Agreement in 2022. This intangible asset
was amortized on a straight-line basis over its estimated useful life of 17 years. The straight-line method of amortization represented the
Company’s best estimate of the distribution of the economic value of the identifiable intangible asset. The intangible asset was carried at
cost  less  accumulated  amortization.  Amortization  was  included  in  amortization  of  intangible  assets  in  the  consolidated  statements  of
operations and comprehensive loss.

Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of
an  asset  may  not  be  recoverable.  Recoverability  is  measured  by  comparison  of  the  carrying  amount  of  an  asset  group  to  the  future  net
undiscounted cash flows that the assets are expected to generate. If the carrying amount of an asset group exceeds its estimated future cash
flows, an impairment charge is recognized in the amount by which the carrying amount of the asset group exceeds the fair value of the
asset  group. As  of  December  31,  2023,  the  termination  of  the  Organon  License  agreement  indicated  that  the  carrying  amount  of  $14.2
million  was  not  recoverable  and  the  Company  wrote  off  the  entire  finite-lived  intangible  asset  in  the  consolidated  balance  sheet  and
included a $14.2 million impairment charge in the consolidated statement of operations and comprehensive loss.

Leases

The  Company  leases  its  headquarters  in  Emeryville,  California.  The  Company  determines  the  initial  classification  and
measurement  of  its  right-of-use  assets  and  lease  liabilities  at  the  lease  commencement  date  and  thereafter  if  modified.  The  lease  term
includes  any  renewal  options  and  termination  options  that  the  Company  is  reasonably  certain  to  exercise.  The  present  value  of  lease
payments is determined by using the interest rate implicit in the lease, if that rate is readily determinable; otherwise, the Company uses its
incremental  borrowing  rate. The  incremental  borrowing  rate  is  determined  by  using  the  rate  of  interest  that  the  Company  would  pay  to
borrow  on  a  collateralized  basis  an  amount  equal  to  the  lease  payments  for  a  similar  term  and  in  a  similar  economic  environment. The
Company estimated its incremental borrowing rate by adjusting the interest rate on its fully collateralized debt for the lease term length.

Rent expense for the operating lease is recognized on a straight-line basis, over the reasonably assured lease term based on total

lease payments and is included in operating expenses in the consolidated statements of operations and comprehensive loss.

The  Company  has  elected  the  practical  expedient  to  not  separate  lease  and  non-lease  components.  The  Company’s  non-lease
components are primarily related to property maintenance, which varies based on future outcomes, and thus are recognized in rent expense
when incurred.

The Company has also elected not to record on the consolidated balance sheets a lease for which the term is 12 months or less and

does not include a purchase option that the Company is reasonably certain to exercise.

Long-Term Debt

Long-term debt represents the Company’s term loan under the Blue Owl Loan Agreement, which the Company has accounted for
as a debt financing arrangement. Interest expense is accrued using the effective interest rate method over the estimated period the loan will
be repaid. The allocated debt discount and debt issuance costs have been recorded as a

F-12

Table of Contents

direct deduction from the carrying amount of the related debt in the consolidated balance sheets and are being amortized and recorded as
interest  expense  throughout  the  expected  life  of  the  Blue  Owl  Loan  using  the  effective  interest  rate  method.  The  Company  considered
whether there were any embedded features in the Blue Owl Loan Agreement that require bifurcation and separate accounting as derivative
financial instruments pursuant to ASC 815. See Note 8.

Warrants

The  Company  has  issued  warrants  to  purchase  shares  of  its  common  stock  in  connection  with  its  financing  activities.  The
Company  classifies  these  warrants  as  equity  and  recorded  the  warrants  at  fair  value  as  of  the  date  of  issuance  on  the  Company’s
consolidated  balance  sheet  with  no  subsequent  remeasurement.  The  issuance  date  fair  value  of  the  outstanding  warrants  was  estimated
using the Black-Scholes Model. The Black-Scholes Model required inputs such as the expected term of the warrants, expected volatility
and risk-free interest rate. These inputs were subjective and required significant analysis and judgment. For the estimate of the expected
term, the Company used the full remaining contractual term of the warrant. The estimate of expected volatility assumption is based on the
historical price volatility observed on the Company’s common stock. The risk-free rate is based on the yield available on U.S. Treasury
zero-coupon issues corresponding to the expected term of the warrants.

Income Taxes

The Company accounts for income taxes using the liability method under which deferred tax assets and liabilities are determined
based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and
laws that are expected to be in effect when the differences are expected to reverse. Valuation allowances are established when necessary to
reduce deferred tax assets to the amount which is more likely than not to be realizable.

The  recognition,  derecognition  and  measurement  of  a  tax  position  is  based  on  management’s  best  judgment  given  the  facts,
circumstances and information available at each reporting date. The Company’s policy is to recognize interest and penalties related to the
underpayment of income taxes as a component of income tax expense. To date, there have been no interest or penalties charged in relation
to the unrecognized tax benefits.

Net Loss per Share Attributable to Common Stockholders

The Company calculates basic and diluted loss per share attributable to common stockholders using the two-class method. The
Company’s  convertible  Series  X  Preferred  Stock  participate  in  any  dividends  declared  by  the  Company  on  its  common  stock  and  are
therefore  considered  to  be  participating  securities.  The  Company’s  Series  A  and  Series  B  Preferred  Stock  do  not  participate  in  any
dividends or distribution by the Company on its common stock and are therefore not considered to be participating securities.

Under the two-class method, net income, as adjusted for any accumulated dividends on Series A and Series B Preferred Stock for
the  period,  is  allocated  to  each  class  of  common  stock  and  participating  security  as  if  all  of  the  net  income  for  the  period  had  been
distributed.  Undistributed  earnings  allocated  to  participating  securities  are  subtracted  from  net  income  in  determining  net  income
attributable to common stockholders. During periods of loss, the Company allocates no loss to participating securities because they have no
contractual obligation to share in the losses of the Company. Basic net loss per share attributable to common stockholders is then calculated
by  dividing  the  net  loss  attributable  to  common  stockholders  by  the  weighted  average  number  of  shares  of  common  stock  outstanding
during the period. All participating securities are excluded from the basic weighted average common shares outstanding.

Diluted  net  loss  per  share  attributable  to  common  stockholders  is  based  on  the  weighted  average  number  of  shares  outstanding
during  the  period,  adjusted  to  include  the  assumed  exercise  of  certain  stock  options  and  warrants  for  common  stock  using  the  treasury
method, if dilutive. The calculation assumes that any proceeds that could be obtained upon exercise of options and warrants would be used
to purchase common stock at the average market price during the period. Adjustments to the denominator are required to reflect the related
dilutive  shares. The  Company’s  Series A  and  Series  B  Preferred  Stock  become  convertible  upon  the  occurrence  of  specific  events  other
than a change in the Company’s share price and, therefore, are not included in the diluted shares until the contingency is resolved.

F-13

Table of Contents

Comprehensive (Loss) Income

Comprehensive (loss) income is comprised of two components: net (loss) income and other comprehensive (loss) income. Other
comprehensive (loss) income refers to gains and losses that under U.S. GAAP are recorded as an element of stockholders’ equity but are
excluded from net (loss) income. The Company did not record any transactions within other comprehensive (loss) income in the periods
presented and, therefore, the net (loss) income and comprehensive (loss) income were the same for all periods presented.

Accounting Pronouncements Recently Adopted

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (ASC 326): Measurement of Credit Losses on
Financial  Instruments. ASU  2016-13  replaced  the  incurred  loss  impairment  methodology  under  current  GAAP  with  a  methodology  that
reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss
estimates. ASU 2016-13 requires use of a forward-looking expected credit loss model for accounts receivables, loans, and other financial
instruments. Adoption of the standard requires using a modified retrospective approach through a cumulative-effect adjustment to retained
earnings as of the effective date to align existing credit loss methodology with the new standard. The Company adopted ASU 2016-13 and
related updates on January 1, 2023. The adoption of ASU 2016-13 had no impact on the consolidated financial statements.

In October 2021, the FASB issued ASU 2021-08, Business Combinations – Accounting for Contract Assets and Contact Liabilities
from Contracts with Customers. The guidance is intended to improve the accounting for acquired revenue contracts with customers in a
business combination by addressing diversity in practice. The guidance requires an acquirer to recognize and measure contract assets and
liabilities acquired in a business combination in accordance with ASC 606 as if they had originated the contracts, as opposed to at fair value
on the acquisition date. The Company adopted ASU 2021-08 and related updates on January 1, 2023. The adoption of ASU 2021-08 had no
impact on the consolidated financial statements.

Recent Accounting Pronouncements Not Yet Adopted

In  October  2023,  the  FASB  issued  ASU  2023-06,  Disclosure  Improvements:  Codification  Amendments  in  Response  to  the
Securities and Exchange Commission’s Disclosure Update and Simplification Initiative. ASU 2023-06 incorporates 14 of the 27 disclosure
requirements  published  in  SEC  Release  No.  33-10532:  Disclosure  Update  and  Simplification  into  various  topics  within  the ASC. ASU
2023-06's amendments represent clarifications to, or technical corrections of, current requirements. For SEC registrants, the effective date
for each amendment will be the date on which the SEC removes that related disclosure from its rules. Early adoption is prohibited. The
Company does not expect the standard to have a material impact on its consolidated financial statements and disclosures.

In  November  2023,  the  FASB  issued  ASU  2023-07,  Segment  Reporting,  which  expands  annual  and  interim  disclosure
requirements  for  reportable  segments,  primarily  through  enhanced  disclosures  about  significant  segment  expenses.  The  amendments  in
ASU 2023-07 are effective for all public entities for fiscal years beginning after December 15, 2023 and interim periods within fiscal years
beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt annual requirements under ASU 2023-07 on
January 1, 2024 and interim requirements under ASU 2023-07 on January 1, 2025. The Company is currently evaluating the impact that the
updated standard will have on its financial statement disclosures.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which
includes  amendments  that  further  enhance  income  tax  disclosures,  primarily  through  standardization  and  disaggregation  of  rate
reconciliation  categories  and  income  taxes  paid  by  jurisdiction.  The  amendments  are  effective  for  all  public  entities  for  fiscal  years
beginning  after  December  15,  2024.  Early  adoption  is  permitted  and  should  be  applied  either  prospectively  or  retrospectively.  The
Company plans to adopt ASU 2023-09 and related updates on January 1, 2025. The Company is currently evaluating the impact that the
updated standard will have on its financial statement disclosures.

F-14

Table of Contents

3. Consolidated Financial Statement Details

Equity Securities

As of December 31, 2023 and 2022, equity securities consisted of an investment in Rezolute’s common stock of $0.2 million and
$0.3 million, respectively (see Note 4). For the years ended December 31, 2023 and 2022, the Company recognized a loss of $0.2 million
and $0.4 million, respectively, due to the change in fair value of its investment in Rezolute’s common stock in the other income (expense),
net line item of the consolidated statements of operations and comprehensive loss.

Intangible Assets, Net

The  following  table  summarizes  cost,  accumulated  amortization,  impairment  charge  and  net  carrying  value  of  the  Company’s

intangible assets as of December 31, 2023 (in thousands):

As of December 31, 2023
Ebopiprant IP (Note 4)
Total intangible assets

Cost

Accumulated
Amortization

Impairment
Charge (1)

Net Carrying
Value

$
$

15,247
15,247

$
$

994
994

$
$

14,253
14,253

$
$

—
—

(1) As  of  December  31,  2023,  the  termination  of  the  Organon  License  agreement  indicated  that  the  carrying  amount  of  $14.2
million  for  the  Ebopiprant  IP  was  not  recoverable  and  the  Company  wrote  off  the  entire  finite-lived  intangible  asset  in  the
consolidated balance sheets and included a $14.2 million impairment charge in the consolidated statements of operations and
comprehensive loss.

The following table summarizes cost, accumulated amortization, and net carrying value of intangible assets as of December 31,

2022 (in thousands):

As of December 31, 2022
Ebopiprant IP (Note 4)
Total intangible assets

Accrued and Other Liabilities

Cost

Accumulated
Amortization

Net Carrying
Value

$
$

15,247
15,247

$
$

97
97

$
$

15,150
15,150

Accrued and other liabilities consisted of the following (in thousands):

Accrued incentive compensation
Accrued legal and accounting fees
Accrued payroll, severance and retention costs
Other accrued liabilities

Total

Arbitration Proceeding

December 31, 
2023

December 31, 
2022

1,203
791
149
625
2,768

$

562
867
1,449
40
2,918

$

In June 2021, the Company initiated a binding arbitration proceeding with one of its licensees (the “Licensee”) at the American
Arbitration  Association/International  Centre  for  Dispute  Resolution,  and  sought  milestone  and  royalty  payments  under  its  license
agreement. A hearing before a panel of arbitrators was held in November 2022, and the parties submitted post-hearing briefs. On March 21,
2023, the Company received an adverse decision in this arbitration proceeding. The panel of arbitrators declined to award the Company
damages and ruled that the license agreement had

F-15

    
    
 
 
Table of Contents

expired.  The  panel  ruled  that  the  Company  was  responsible  for  the  Licensee’s  costs  as  well  as  arbitrators’  fees  and  administrative  fees
previously incurred by the Licensee of $4.1 million, which the Company paid in April 2023.

4. Licensing and Other Arrangements

Takeda

On November 1, 2006, the Company entered into the Takeda Collaboration Agreement with Takeda under which the Company

agreed to discover and optimize therapeutic antibodies against multiple targets selected by Takeda.

Under the terms of the Takeda Collaboration Agreement, the Company may receive an aggregate of up to $19.0 million relating to
TAK-079  (mezagitamab)  and  low  single-digit  royalties  on  future  sales  of  all  products  subject  to  this  license.  The  Company’s  right  to
receive milestone payments expires on the later of the receipt of payment from Takeda of the last amount to be paid under the agreement or
the  cessation  by  Takeda  of  all  research  and  development  activities  with  respect  to  all  program  antibodies,  collaboration  targets  or
collaboration products. The Company’s right to receive royalties expires on the later of 13.5 years from the first commercial sale of each
royalty-bearing discovery product or the expiration of the last-to-expire licensed patent (or 12 years from first commercial sale if there is
significant generic competition post patent-expiration).

In  February  2009,  the  Company  expanded  the  existing  collaboration  to  provide  Takeda  with  access  to  multiple  antibody
technologies, including a suite of research and development technologies and integrated information and data management systems. The
Company may receive milestones of up to $3.3 million per discovery product candidate and low single-digit royalties on future sales of all
antibody products subject to this license. The Company’s right to receive milestone payments expires on the later of the receipt of payment
from Takeda of the last amount to be paid under the agreement or the cessation by Takeda of all research and development activities with
respect to all program antibodies, collaboration targets or collaboration products. The Company’s right to receive royalties expires on the
later of 10 years from the first commercial sale of such royalty-bearing discovery product or the expiration of the last-to-expire licensed
patent.

In November 2020, the first patient was dosed in Takeda’s Phase 2 study of mezagitamab and the Company earned a $2.0 million

milestone payment from Takeda.

In  August  2021,  Molecular  Templates,  Inc.,  assumed  full  rights  to  TAK-169  from  Takeda,  including  full  control  of  TAK-169

clinical development, per the terms of its terminated collaboration agreement with Takeda.

In January 2022, the Company earned a development milestone pursuant to the Takeda Collaboration and recognized $0.8 million
as revenue from contracts with customers in the consolidated statement of operations and comprehensive loss for the year ended December
31, 2022.  No milestone revenue was recognized for the year ended December 31, 2023.

The Company recognized annual license fee revenue of $0.1 million from Takeda in the consolidated statement of operations and

comprehensive loss for the each of the years ended December 31, 2023 and 2022.

As of December 31, 2023 and 2022, there were no contract assets or contract liabilities related to this arrangement and none of the
costs to obtain or fulfill the contract were capitalized. The Company has received $3.0 million of milestone payments since the inception of
the agreement and is eligible to receive additional milestone payments of up to $16.0 million under the Takeda Collaboration Agreement.

Rezolute

On December 6, 2017, the Company entered into a license agreement with Rezolute pursuant to which the Company granted an
exclusive global license to Rezolute to develop and commercialize RZ358 (previously known as “X358”) products for all indications. In
addition, the Company entered into a common stock purchase agreement with

F-16

Table of Contents

Rezolute  pursuant  to  which  Rezolute  agreed  to  issue  to  the  Company,  as  consideration  for  receiving  the  license  for  RZ358,  a  certain
number of its common stock in connection with any future equity financing activities.

Under  the  terms  of  the  license  agreement,  Rezolute  is  responsible  for  all  development,  regulatory,  manufacturing  and
commercialization  activities  associated  with  RZ358  and  is  required  to  make  certain  development,  regulatory  and  commercial  milestone
payments to the Company of up to an aggregate of $232.0 million based on the achievement of pre-specified criteria. Under the license
agreement,  the  Company  is  also  eligible  to  receive  royalties  ranging  from  the  high  single-digits  to  the  mid-teens  based  upon  annual  net
sales of any commercial product incorporating RZ358.

The  Company  concluded  that  the  development  and  regulatory  milestone  payments  are  solely  dependent  on  Rezolute’s
performance and achievement of the specified events. The Company determined that it is not probable that a significant cumulative revenue
reversal  will  not  occur  in  future  periods  for  these  future  payments. Therefore,  the  remaining  development  and  regulatory  milestones  are
fully  constrained  and  excluded  from  the  transaction  price  until  the  respective  milestone  is  achieved.  Any  consideration  related  to
commercial  milestones  (including  royalties)  will  be  recognized  when  the  related  sales  occur  as  they  were  determined  to  relate
predominantly to the licenses granted to Rezolute and therefore, have also been excluded from the transaction price. At the end of each
reporting period, the Company will update its assessment of whether an estimate of variable consideration is constrained and update the
estimated transaction price accordingly.

Rezolute’s obligation to pay royalties with respect to a particular RZ358 product and country will continue for the later of the date
of expiration of the last valid patent claim covering the product in each country, or 12 years from the date of the first commercial sale of the
product  in  each  country.  Rezolute’s  future  royalty  obligations  in  the  U.S.  will  be  reduced  by  20%  if  the  manufacture,  use  or  sale  of  a
licensed product is not covered by a valid patent claim, until such a claim is confirmed.

Pursuant to the license agreement, XOMA is eligible to receive a low single-digit royalty on sales of Rezolute’s other non-RZ358
products from its current programs, including RZ402 which is in Phase 1 clinical study. Rezolute’s obligation to pay royalties with respect
to  a  particular  Rezolute  product  and  country  will  continue  for  the  longer  of  12  years  from  the  date  of  the  first  commercial  sale  of  the
product in each country or for so long as Rezolute or its licensee is selling such product in any country, provided that any such licensee
royalty will terminate upon the termination of the licensee’s obligation to make payments to Rezolute based on sales of such product in
each country.

The  license  agreement  contains  customary  termination  rights  relating  to  material  breach  by  either  party.  Rezolute  also  has  a
unilateral right to terminate the license agreement in its entirety on ninety days’ notice at any time. To the extent permitted by applicable
laws, the Company has the right to terminate the license agreement if Rezolute challenges the licensed patents.

No  consideration  was  exchanged  upon  execution  of  the  arrangement.  In  consideration  for  receiving  the  license  for  RZ358,
Rezolute  agreed  to  issue  shares  of  its  common  stock  and  pay  cash  to  the  Company  upon  the  occurrence  of  any  future  equity  financing
activities.

The  license  agreement  was  subsequently  amended  in  2018,  2019  and  2020.  Pursuant  to  the  terms  of  the  license  agreement  as
amended,  the  Company  received  a  total  of  $6.0  million  upon  Rezolute’s  equity  financing  activities  and  $8.5  million  in  installment
payments through October 2020. The Company also received 161,861 shares of Rezolute’s common stock (as adjusted for the 1:50 reverse
stock split in October 2020).

In January 2022, Rezolute dosed the last patient in its Phase 2b clinical trial for RZ358, which triggered a $2.0 million milestone

payment due to the Company pursuant to the Rezolute License Agreement, as amended.

No revenue was recognized for the year ended December 31, 2023. The Company recognized $2.0 million from contracts with

customers in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2022.

F-17

Table of Contents

As of December 31, 2023 and 2022, there were no contract assets or contract liabilities related to this arrangement. None of the

costs to obtain or fulfill the contract were capitalized.

Janssen

In August 2019, the Company entered into an agreement with Janssen pursuant to which the Company granted a non-exclusive
license  to  Janssen  to  develop  and  commercialize  certain  product  candidates,  including  XOMA’s  patents  and  know-how.  Under  the
agreement, Janssen made a one-time payment of $2.5 million to XOMA. Additionally, for each product candidate, the Company is entitled
to receive milestone payments of up to $3.0 million upon Janssen’s achievement of certain clinical development and regulatory approval
milestones.  Additional  milestone  payments  may  be  due  for  product  candidates  which  are  the  subject  of  multiple  clinical  trials.  Upon
commercialization, the Company is eligible to receive 0.75% royalty on net sales of each product. Janssen’s obligation to pay royalties with
respect to a particular product and country will continue until the eighth-year-and-sixth-month anniversary of the first commercial sale of
the product in such country. The agreement will remain in effect unless terminated by mutual written agreement.

The Company concluded that the agreement should be accounted for separately from any prior arrangements with Janssen and that
the license grant is the only performance obligation under the new agreement. The Company recognized the entire one-time payment of
$2.5 million as revenue for the year ended December 31, 2019 as it had completed its performance obligation.

The Company concluded that the development and regulatory milestone payments are solely dependent on Janssen’s performance
and  achievement  of  specified  events  and  thus  it  is  not  probable  that  a  significant  cumulative  revenue  reversal  will  not  occur  in  future
periods  for  these  future  payments.  Therefore,  the  development  and  regulatory  milestones  are  fully  constrained  and  excluded  from  the
transaction price until the respective milestone is achieved. Any consideration related to royalties will be recognized when the related sales
occur as they were determined to relate predominantly to the license granted to Janssen and therefore, have also been excluded from the
transaction  price.  At  the  end  of  each  reporting  period,  the  Company  will  update  its  assessment  of  whether  an  estimate  of  variable
consideration is constrained and update the estimated transaction price accordingly.

As of December 31, 2023 and 2022, there were no contract assets or contract liabilities related to this arrangement. None of the

costs to obtain or fulfill the contract were capitalized.

The Company recognized milestone payments of $1.5 million in the consolidated statement of operations and comprehensive loss

for the year ended December 31, 2023.  The Company did not recognize any revenue related to this arrangement in 2022.

ObsEva

On  November  21,  2022,  the  Company  entered  into  the  ObsEva  IP  Acquisition  Agreement  pursuant  to  which  the  Company
acquired all of ObsEva’s intellectual property (patents and know-how) and license agreement rights related to ebopiprant, an investigational
compound previously licensed by ObsEva from Merck KGaA. The Company also assumed ObsEva’s ongoing rights and obligations under
the  Organon  License  Agreement  and  the  Merck  KGaA  License  Agreement.  Pursuant  to  the  Organon  License  Agreement,  XOMA  was
eligible  to  receive  up  to  $475.0  million  in  payments  for  ebopiprant  development,  commercialization  and  sales-based  milestones.  If
ebopiprant was successfully commercialized, the Company would have been entitled to receive royalties on net sales that range from low to
mid-teens  from  Organon  and  would  have  been  required  to  make  mid-single-digit  royalty  payments  on  net  sales  to  Merck  KGaA.  The
Company paid ObsEva a $15.0 million upfront payment at closing and would have paid potential earn-out payments of up to $97.5 million
for development, regulatory and sales-based milestones, representing a portion of what the Company would have received pursuant to the
Organon License Agreement.

The transaction was treated as an acquisition of a finite-lived intangible asset (see Note 2). As such, the Company’s cost to acquire
said intangible asset was $15.2 million, which consisted of $15.0 million cash paid upon closing of the ObsEva IP Acquisition Agreement
and direct incremental transaction costs of $0.2 million, which was recognized as a long-term asset in the consolidated balance sheet for the
year ended December 31, 2022. The estimated useful life of

F-18

Table of Contents

the intangible asset at acquisition represented 17 years. No impairment indicators were identified, and no impairment was recorded as of
December  31,  2022.  The  Company  recognized  $0.9  million  and  $0.1  million  of  amortization  expense  in  the  consolidated  statements  of
operations and comprehensive loss for the years ended December 31, 2023 and 2022, respectively.

The  Company  concluded  that  the  development  and  regulatory  milestone  payments  of  $46.5  million,  sales-based  milestones
payments of $51.0 million and royalty payments to Merck KGaA did not meet the definition of a derivative under ASC 815 and a liability
would  have  been  recognized  at  the  time  that  the  underlying  revenue  was  recognized  under  the  Organon  License  Agreement  for  the
corresponding development and regulatory milestone payments, sales-based milestone payments, and royalty payments. ASC 450 would
require recognition of the contingent consideration if it is probable that a liability has been incurred and the amount of that liability can be
reasonably estimated. Due to the nature of the non-sales and sales-based milestones the Company expected the contingent payments to be
probable of payment at the same time that revenue from the Organon License Agreement would have been recorded.

On October 23, 2023, Organon notified the Company of its intent to terminate for convenience the Organon License Agreement,
which XOMA assumed pursuant to the ObsEva IP Acquisition Agreement dated November 21, 2022. The termination was effective as of
January  21,  2024.  The  Company  will  not  be  entitled  to  any  milestone  payments  with  respect  to  any  milestone  achieved  by  Organon
following the notice of termination. No material early termination penalties will be payable by either party. The Company evaluated the
related intangible asset balance for impairment in the fourth quarter of 2023 and recorded an impairment charge of $14.2 million, writing
off  the  entire  finite-lived  intangible  asset  in  the  consolidated  balance  sheet  and  recognizing  an  intangible  asset  impairment  in  its
consolidated statement of operations and comprehensive loss.

The Company did not recognize any revenue related to this arrangement during the years ended December 31, 2023 and 2022.

Novartis – Anti-TGFβ Antibody (NIS793)

On  September  30,  2015,  the  Company  and  Novartis  entered  into  the Anti-TGFβ  Antibody  License Agreement  under  which  the
Company  granted  Novartis  an  exclusive,  world-wide,  royalty-bearing  license  to  the  Company’s  anti-transforming  growth  factor  beta
(“TGFβ”) antibody program (now “NIS793”). Under the terms of the Anti-TGFβ Antibody License Agreement, Novartis has worldwide
rights to NIS793 and is responsible for the development and commercialization of antibodies and products containing antibodies arising
from NIS793. Unless terminated earlier, the Anti-TGFβ Antibody License Agreement will remain in effect, on a country-by-country and
product-by-product  basis,  until  Novartis’  royalty  obligations  end.  The  Anti-TGFβ  Antibody  License  Agreement  contains  customary
termination  rights  relating  to  material  breach  by  either  party.  Novartis  also  has  a  unilateral  right  to  terminate  the Anti-TGFβ  Antibody
License Agreement on an antibody-by-antibody and country-by-country basis or in its entirety upon 180 days’ notice.

The  Company  concluded  that  there  were  multiple  promised  goods  and  services  under  the  Anti-TGFβ  Antibody  License
Agreement, including the transfer of license, regulatory services and transfer of materials, process and know-how, which were determined
to represent one combined performance obligation. The Company recognized the entire upfront payment of $37.0 million as revenue in the
consolidated statement of comprehensive loss in 2015 as it had completed its performance obligations as of December 31, 2015.

The Company was eligible to receive up to a total of $480.0 million in development, regulatory and commercial milestones under
the  Anti-TGFβ  Antibody  License  Agreement.  During  the  year  ended  December  31,  2017,  Novartis  achieved  a  clinical  development
milestone  pursuant  to  the  Anti-TGFβ  Antibody  License  Agreement,  and  as  a  result,  the  Company  earned  a  $10.0  million  milestone
payment.

The Company concluded that the development and regulatory milestone payments are solely dependent on Novartis’ performance
and achievement of the specified events. The Company determined that it is not probable that a significant cumulative revenue reversal will
not occur in future periods for these future payments. Therefore, the remaining development and regulatory milestones are fully constrained
and excluded from the transaction price. Any consideration related to commercial milestones (including royalties) will be recognized when
the related sales occur as they were

F-19

Table of Contents

determined to relate predominantly to the licenses granted to Novartis and therefore, have also been excluded from the transaction price. At
the end of each reporting period, the Company will update its assessment of whether an estimate of variable consideration is constrained
and update the estimated transaction price accordingly.

The Company is also eligible to receive royalties on sales of licensed products, which are tiered based on sales levels and range
from a mid-single-digit percentage rate to up to a low double-digit percentage rate. Novartis’ obligation to pay royalties with respect to a
particular product and country will continue for the longer of the date of expiration of the last valid patent claim covering the product in
that country, or ten years from the date of the first commercial sale of the product in that country.

In  October  2020,  the  Company  earned  a  $25.0  million  milestone  upon  the  dosing  of  the  first  patient  in  Novartis’  first  NIS793
Phase 2 clinical trial. As specified under the terms of the Anti-TGFβ Antibody License Agreement, the Company received $17.7 million in
cash, and the remaining balance of $7.3 million was recognized as a reduction to the Company's debt obligation to Novartis.

In October 2021, the Company earned a $35.0 million milestone payment upon dosing of the first patient in Novartis’ first NIS793

Phase 3 clinical trial.

In August 2023, Novartis communicated to the Company that it intends to discontinue development activities related to NIS793.
Novartis  will  cease  enrolling  patients  in  the  remaining  active  TGFß  clinical  studies  and  will  collect  all  data  upon  conclusion  of  these
studies.

As of December 31, 2023 and 2022, there were no contract assets or contract liabilities related to this arrangement. None of the
costs to obtain or fulfill the contract were capitalized. The Company did not recognize any revenue related to this arrangement during the
years ended December 31, 2023 and 2022.

Novartis – Anti-IL-1β Antibody (VPM087)

On August  24,  2017,  the  Company  and  Novartis  entered  into  the  Gevokizumab  License Agreement  under  which  the  Company
granted to Novartis an exclusive, worldwide, royalty-bearing license to gevokizumab (“VPM087”), a novel anti-Interleukin-1 (“IL-1”) beta
allosteric monoclonal antibody and related know-how and patents. Under the terms of the Gevokizumab License Agreement, Novartis is
solely responsible for the development and commercialization of VPM087 and products containing VPM087.

On August 24, 2017, pursuant to a separate agreement (the “IL-1 Target License Agreement”), the Company granted to Novartis
non-exclusive  licenses  to  its  intellectual  property  covering  the  use  of  IL-1  beta  targeting  antibodies  in  the  treatment  and  prevention  of
cardiovascular disease and other diseases and conditions, and an option to obtain an exclusive license (the “Exclusivity Option”) to such
intellectual property for the treatment and prevention of cardiovascular disease.

Under the Gevokizumab License Agreement, the Company received total consideration of $30.0 million for the license and rights
granted  to  Novartis.  Of  the  total  consideration,  $15.7  million  was  paid  in  cash  and  $14.3  million  (equal  to  €12.0  million)  was  paid  by
Novartis,  on  behalf  of  the  Company,  to  settle  the  Company’s  outstanding  debt  with  Les  Laboratories  Servier  (“Servier”)  (the  “Servier
Loan”). In addition, Novartis extended the maturity date on the Company’s debt to Novartis. The Company also received $5.0 million cash
related to the sale of 539,131 shares of the Company’s common stock, at a purchase price of $9.2742 per share. The fair market value of the
common stock issued to Novartis was $4.8 million, based on the closing stock price of $8.93 per share on August 24, 2017, resulting in a
$0.2 million premium paid to the Company.

Based  on  the  achievement  of  pre-specified  criteria,  the  Company  is  eligible  to  receive  up  to  $438.0  million  in  development,
regulatory and commercial milestones under the Gevokizumab License Agreement. The Company is also eligible to receive royalties on
sales of licensed products, which are tiered based on sales levels and range from the high single-digits to mid-teens. Under the IL-1 Target
License Agreement, the Company received an upfront cash payment of $10.0 million and is eligible to receive low single-digit royalties on
canakinumab sales in cardiovascular indications

F-20

Table of Contents

covered by the Company’s patents. Should Novartis exercise the Exclusivity Option, the royalties on canakinumab sales will increase to the
mid-single-digits.

Unless  terminated  earlier,  the  Gevokizumab  License Agreement  and  IL-1 Target  License Agreement  will  remain  in  effect,  on  a
country-by-country  and  product-by-product  basis,  until  Novartis’  royalty  obligations  end.  The  two  agreements  contain  customary
termination  rights  relating  to  material  breach  by  either  party.  Novartis  also  has  a  unilateral  right  to  terminate  the  Gevokizumab  License
Agreement  on  a  product-by-product  and  country-by-country  basis  or  in  its  entirety  on  six  months’  prior  written  notice  to  the  Company.
Under the IL-1 Target License Agreement, Novartis has a unilateral right to terminate the agreement on a product-by-product and country-
by-country basis or in its entirety upon a prior written notice.

The Gevokizumab License Agreement and IL-1 Target License Agreement were accounted for as one arrangement because they
were entered into at the same time in contemplation of each other. The Company concluded that there are multiple promised goods and
services  under  the  combined  arrangement,  including  the  transfer  of  license  to  IL-1  beta  targeting  antibodies,  and  the  transfer  of  license,
know-how, process, materials and inventory related to the VPM087 antibody, which were determined to represent two distinct performance
obligations. The Company determined that the Exclusivity Option is not an option with material right because the upfront payments to the
Company  were  not  negotiated  to  provide  an  incremental  discount  for  the  future  additional  royalties  upon  exercise  of  the  Exclusivity
Option. Therefore, the Company concluded that the Exclusivity Option is not a performance obligation. The additional royalties will be
recognized  as  revenue  when,  and  if,  Novartis  exercises  its  option  because  the  Company  has  no  further  performance  obligations  at  that
point.

At the inception of the arrangement, the Company determined that the transaction price under the arrangement was $40.2 million,
which consisted of the $25.7 million upfront cash payments, the $14.3 million Servier Loan payoff and the $0.2 million premium on the
sale of the common stock. The transaction price was allocated to the two performance obligations based on their standalone selling prices.
The Company determined that the nature of the two performance obligations is the right to use the licenses as they exist at the point of
transfer, which occurred when the transfer of materials, process and know-how, and filings to regulatory authority were completed. During
the year ended December 31, 2017, the Company recognized the entire transaction price of $40.2 million as revenue upon completion of
the delivery of the licenses and related materials, process and know-how and filings to regulatory authority.

The Company concluded that the development and regulatory milestone payments are solely dependent on Novartis’ performance
and achievement of specified events. The Company determined that it is not probable that a significant cumulative revenue reversal will not
occur in future periods for these future payments. Therefore, the development and regulatory milestones are fully constrained and excluded
from  the  transaction  price  until  the  respective  milestone  is  achieved.  Any  consideration  related  to  commercial  milestones  (including
royalties)  will  be  recognized  when  the  related  sales  occur  as  they  were  determined  to  relate  predominantly  to  the  licenses  granted  to
Novartis and therefore, have also been excluded from the transaction price. At the end of each reporting period, the Company will update
its assessment of whether an estimate of variable consideration is constrained and update the estimated transaction price accordingly.

As of December 31, 2023 and 2022, there were no contract assets or contract liabilities related to this arrangement and none of the
costs to obtain or fulfill the contract were capitalized. The Company did not recognize any revenue related to this arrangement during the
years ended December 31, 2023 and 2022.

Sale of Future Revenue Streams

On December 21, 2016, the Company entered into two royalty interest sale agreements (together, the “Royalty Sale Agreements”)
with HCRP. Under the first Royalty Sale Agreement, the Company sold its right to receive milestone payments and royalties on future sales
of products subject to a License Agreement, dated August 18, 2005, between XOMA and Wyeth Pharmaceuticals (subsequently acquired
by Pfizer) for an upfront cash payment of $6.5 million, plus potential additional payments totaling $4.0 million in the event three specified
net sales milestones were met in 2017, 2018 and 2019. Based on actual sales, 2017, 2018, and 2019 sales milestones were not achieved.
Under the second Royalty Sale

F-21

Table of Contents

Agreement entered into in December 2016, the Company sold its right to receive certain royalties under an Amended and Restated License
Agreement dated October 27, 2006 between XOMA and Dyax Corp. for a cash payment of $11.5 million.

The Company classified the proceeds received from HCRP as unearned revenue, to be recognized as revenue under the units-of-
revenue  method  over  the  life  of  the  license  agreements  because  of  the  Company’s  limited  continuing  involvement  in  the  Royalty  Sale
Agreements.  Such  limited  continuing  involvement  is  related  to  the  Company’s  undertaking  to  cooperate  with  HCRP  in  the  event  of
litigation or a dispute related to the license agreements. Because the transaction was structured as a non-cancellable sale, the Company does
not have significant continuing involvement in the generation of the cash flows due to HCRP and there are no guaranteed rates of return to
HCRP, the Company recorded the total proceeds of $18.0 million as unearned revenue recognized under the units-of-revenue method. The
Company allocated the total proceeds between the two Royalty Sale Agreements based on the relative fair value of expected payments to
be  made  to  HCRP  under  the  license  agreements.  The  unearned  revenue  is  being  recognized  as  revenue  over  the  life  of  the  underlying
license agreements under the "units-of-revenue" method. Under this method, amortization for a reporting period is calculated by computing
a ratio of the allocated proceeds received from HCRP to the payments expected to be made by the licensees to HCRP over the term of the
Royalty Sale Agreements, and then applying that ratio to the period’s cash payment. During the third quarter of 2018, the Shire product
underlying  the  Dyax  Corp.  license  agreement  was  approved,  and  the  Company  began  recognizing  revenue  under  the  units-of-revenue
method due to sales of the approved product.

The Company recognized $2.1 million and $1.9 million as revenue under the units-of-revenue method under these arrangements
during the years ended December 31, 2023 and 2022, respectively. As of December 31, 2022, the current and non-current portion of the
remaining  unearned  revenue  recognized  under  the  units-of-revenue  method  was  $1.9  million  and  $9.6  million,  respectively.  As  of
December 31, 2023, the Company classified $2.1 million and $7.2 million as current and non-current unearned revenue recognized under
the units-of-revenue method, respectively.

5. Royalty and Commercial Payment Purchase Agreements

Short-term royalty and commercial payment receivables were $14.2 million and $2.4 million as of December 31, 2023 and 2022,
respectively. Long-term royalty and commercial payment receivables were $58.0 million and $63.7 million as of December 31, 2023 and
2022, respectively.

LadRx Agreements

On  June  21,  2023,  the  Company  entered  into  the  LadRx AAA  pursuant  to  which  the  Company  acquired  from  LadRx  all  of  its
rights,  title  and  interest  related  to  arimoclomol  under  an  asset  purchase  agreement  dated  May  13,  2011  between  Zevra  and  LadRx. The
Company  also  entered  into  the  LadRx  RPA,  pursuant  to  which  the  Company  acquired  the  right  to  receive  all  of  the  future  royalties,
regulatory and commercial milestone payments as well as other related payments due to LadRx from ImmunityBio related to aldoxorubicin
under a license agreement dated July 27, 2017, as amended on September 27, 2018, between ImmunityBio and LadRx.

The  purchased  rights  related  to  arimoclomol  include  potential  regulatory  and  commercial  milestone  payments  of  up  to  $52.5
million (net of certain payment obligations of up to $9.5 million based on a portion of the regulatory and commercial milestone payments)
and potential royalty payments in low single-digit percentages of aggregate net sales associated with arimoclomol.

The purchased payments related to aldoxorubicin include potential regulatory and commercial milestone payments of up to $342.7
million and royalty payments on aggregate net sales of aldoxorubicin in the low to mid-teens for sales of orphan indications and mid to
high single-digit percentages for sales of other licensed products.

Upon  closing  of  the  LadRx Agreements,  the  Company  paid  LadRx  an  upfront  payment  of  $5.0  million  and  may  pay  up  to  an
additional $6.0 million in regulatory and commercial sales milestone payments which included $5.0 million related to regulatory milestone
payments  and  $1.0  million  related  to  commercial  sales  milestone  payments.  The  Company  concluded  that  the  regulatory  milestone
payments of $5.0 million met the definition of a derivative under ASC 815 and should be accounted for at fair value and recorded as a
current liability at the inception of the transaction. The fair value

F-22

Table of Contents

of  the  regulatory  milestone  payments  was  estimated  to  be  $1.0  million. The  Company  concluded  the  commercial  milestone  payment  of
$1.0 million did not meet the definition of a derivative under ASC 815 and a liability will be recognized when probable and estimable.

At  the  inception  of  the  LadRx Agreements,  the  Company  recorded  $6.0  million  as  long-term  royalty  receivables  related  to  the
aggregate  of  the  arimoclomol  and  aldoxorubicin  payment  rights  acquired,  which  included  the  $5.0  million  upfront  payment  and  $1.0
million for the estimated fair value of the regulatory milestone payments.

As of December 31, 2023, there was no change in the estimated fair value of the regulatory milestone payments from the initial
value. On January 11, 2024, the milestone was achieved and the Company made a $1.0 million milestone payment to LadRx (see Note 15).

Under the cost recovery method, the Company does not expect to recognize any income related to royalties, milestone payments
and other payments until the purchase price has been fully collected. The Company performed its impairment assessment and no allowance
for credit losses was recorded as of December 31, 2023.   

Aptevo Commercial Payment Purchase Agreement

On March 29, 2023, the Company entered into the Aptevo CPPA, pursuant to which the Company acquired from Aptevo a portion
of its milestone and commercial payment rights under a sale agreement dated February 28, 2020 between Aptevo and Medexus, related to
IXINITY, which is marketed by Medexus for the control and prevention of bleeding episodes and postoperative management in people with
Hemophilia B.

The Company is eligible to receive a mid-single digit percentage of all IXINITY quarterly net sales from January 1, 2023 until the

first quarter of 2035, and will be entitled to milestone payments of up to $5.3 million.

At  the  inception  of  the Aptevo  CPPA,  the  Company  recorded  $9.7  million  as  long-term  royalty  receivables  in  its  consolidated
balance sheet which included a $9.6 million upfront payment and a $50,000 one-time payment, which would be due if XOMA received
more than $0.5 million in receipts for first quarter 2023 sales of IXINITY. At inception of the agreement, the Company concluded the one-
time payment of $50,000 was probable and reasonably estimable. Therefore, the payment was recorded as a contingent liability under ASC
450 in the consolidated balance sheet (the “Aptevo Contingent Consideration”) at inception. The Company paid the one-time payment of
$50,000 in June 2023 when related receipts exceeded $0.5 million.

In 2023, the Company received total commercial payments pursuant to the Aptevo CPPA of $1.7 million. In accordance with the

cost recovery method, the cash received was recorded as a direct reduction of the long-term royalty receivable balance.

Though  the  Company  is  unable  to  reasonably  estimate  its  commercial  payment  stream  from  sales  of  future  net  sales  and  the
commercial payments to be received under the agreement, it has a more accurate projection of the commercial payments expected for the
twelve-month period following the consolidated balance sheet date of December 31, 2023 and, as such, $2.0 million was recorded as short-
term royalty and commercial payment receivables.

Under  the  cost  recovery  method,  the  Company  does  not  expect  to  recognize  any  income  related  to  milestones  and  commercial
payment received until the purchase price has been fully collected. The Company performed its impairment assessment and no allowance
for credit losses was recorded as of December 31, 2023.

Agenus Royalty Purchase Agreement

On September 20, 2018, the Company entered into the Agenus RPA, pursuant to which the Company acquired the right to receive
33% of the future royalties on six Incyte Europe S.a.r.l. (“Incyte”) immuno-oncology assets, currently in development, due to Agenus from
Incyte  (net  of  certain  royalties  payable  by  Agenus  to  a  third  party)  and  10%  of  all  future  developmental,  regulatory  and  commercial
milestone payments related to these assets. However, the Company did not have a right to the expected near-term milestone associated with
the entry of INCAGN2390 (anti-TIM-3) into its Phase

F-23

Table of Contents

1 clinical trial. The future royalties due to Agenus from Incyte are based on low single to mid-teen digit percentages of applicable net sales.

In addition, the Company acquired the right to receive 33% of the future royalties on MK-4830, an immuno-oncology product,
due to Agenus from Merck and 10% of all future developmental, regulatory and commercial milestones related to this asset. The future
royalties  due  to Agenus  from  Merck  are  based  on  low  single-digit  percentage  of  applicable  net  sales.  Pursuant  to  the Agenus  RPA,  the
Company’s share in future potential development, regulatory and commercial milestones is up to $59.5 million. There is no limit on the
amount of future royalties on sales that the Company may receive under the agreements.

Under  the  terms  of  the Agenus  RPA,  the  Company  paid Agenus  an  upfront  payment  of  $15.0  million. At  the  inception  of  the

agreement, the Company recorded $15.0 million as long-term royalty receivables in the consolidated balance sheets.

In  November  2020,  MK-4830  advanced  into  Phase  2  development,  and  Agenus  earned  a  $10.0  million  clinical  development
milestone  payment  under  its  license  agreement  with  Merck,  of  which  the  Company  earned  $1.0  million.  In  accordance  with  the  cost
recovery  method,  the  $1.0  million  milestone  payment  received  was  recorded  as  a  direct  reduction  of  the  recorded  long-term  royalty
receivable balance.

As  of  December  31,  2023,  no  payments  were  probable  to  be  received  under  the Agenus  RPA  in  the  near  term.  Under  the  cost
recovery  method,  the  Company  does  not  expect  to  recognize  any  income  related  to  milestone  and  royalty  payments  received  until  the
purchase  price  has  been  fully  collected.  The  Company  performed  its  impairment  assessment  and  no  allowance  for  credit  losses  was
recorded as of December 31, 2023.

Bioasis Royalty Purchase Agreement

On  February  25,  2019,  the  Company  entered  into  the  Bioasis  RPA,  pursuant  to  which  the  Company  acquired  potential  future
milestone  and  royalty  rights  from  Bioasis  for  product  candidates  that  were  being  developed  pursuant  to  a  license  agreement  between
Bioasis and Prothena Biosciences Limited.

At the inception of the agreement, the Company recorded $0.4 million as long-term royalty receivables in its consolidated balance
sheet, including the estimated fair value of the contingent future cash payments upon achievement of certain development milestones (the
“Bioasis Contingent Consideration”) of $75,000.

On  November  2,  2020,  the  Company  entered  into  the  Second  Bioasis  RPA,  pursuant  to  which  the  Company  acquired  potential
future  milestone  and  other  payments,  and  royalty  rights  from  Bioasis  for  product  candidates  that  were  being  developed  pursuant  to  a
research collaboration and license agreement between Bioasis and Chiesi. The Company paid Bioasis $1.2 million upon the closing of the
Second Bioasis RPA for the purchased rights.

At  the  inception  of  the  Second  Bioasis  RPA,  the  Company  recorded  $1.2  million  as  long-term  royalty  receivables  in  its

consolidated balance sheet.

On June 20, 2023, Bioasis announced the suspension of all of its operations and the termination of the research collaboration and
license agreement between Bioasis and Chiesi. As a result, the Company recorded an impairment charge of $1.6 million in its consolidated
statement of operations and comprehensive loss and a reduction of $1.6 million under long-term royalty receivables related to the Bioasis
RPA and Second Bioasis RPA. Due to the assessment that the credit loss will not potentially reverse in the future, the Company wrote off
the  royalty  asset  receivable  and  no  allowance  for  credit  losses  was  recorded  as  of  December  31,  2023.  The  fair  value  of  the  Bioasis
Contingent Consideration was reduced to zero with the change in the estimated fair value recognized in other income (expense), net in the
consolidated statement of operations and comprehensive loss.

F-24

Table of Contents

Aronora Royalty Purchase Agreement

On  April  7,  2019,  the  Company  entered  into  the  Aronora  RPA  which  closed  on  June  26,  2019.  Under  the  Aronora  RPA,  the
Company  acquired  the  right  to  receive  future  royalties  and  a  portion  of  upfront,  milestone  and  option  payments  (the  “Non-Royalties”)
related to five anti-thrombotic hematology product candidates. Three candidates were subject to Aronora’s collaboration with Bayer (the
“Bayer Products”), including one which was subject to an exclusive license option by Bayer. The Company will receive 100% of future
royalties  and  10%  of  future  Non-Royalties  economics  from  these  Bayer  Products.  The  other  two  candidates  are  unpartnered  (the  “non-
Bayer  Products”)  for  which  the  Company  will  receive  a  low  single-digit  percentage  of  net  sales  and  10%  of  Non-Royalties. The  future
payment  percentage  for  Non-Royalties  will  be  reduced  from  10%  to  5%  upon  the  Company’s  receipt  of  two  times  the  total  cumulative
amount of consideration paid by the Company to Aronora. In July 2020, Bayer elected to not exercise its option on the third Bayer Product
and that product is now subject to the same economic terms as the non-Bayer Products.

Under the terms of the Aronora RPA, the Company paid Aronora a $6.0 million upfront payment at the close of the transaction.
The  Company  financed  $3.0  million  of  the  upfront  payment  with  a  term  loan  under  its  Loan  and  Security Agreement  with  SVB.  The
Company was required to make a contingent future cash payment of $1.0 million for each of the three Bayer Products that were active on
September 1, 2019 (up to a total of $3.0 million, the “Aronora Contingent Consideration”). Pursuant to the Aronora RPA, if the Company
receives  at  least  $25.0  million  in  cumulative  royalties  on  net  sales  per  product,  the  Company  will  be  required  to  pay  associated  tiered
milestone  payments  to  Aronora  in  an  aggregate  amount  of  up  to  $85.0  million  per  product  (the  “Royalty  Milestones”).  The  Royalty
Milestones  are  paid  based  upon  various  royalty  tiers  prior  to  reaching  $250.0  million  in  cumulative  royalties  on  net  sales  per
product. Royalties per product in excess of $250.0 million are retained by the Company.

At the inception of the agreement, the Company recorded $9.0 million as long-term royalty receivables in its consolidated balance
sheet, including the estimated fair value of the Aronora Contingent Consideration of $3.0 million. In September 2019, the Company paid
the $3.0 million contingent consideration to Aronora. As the Company receives royalties from Aronora for a product, the Company will
recognize the liability for future Royalty Milestones for such product when probable and estimable.

As  of  December  31,  2023,  no  payments  were  probable  to  be  received  under  the Aronora  RPA  in  the  near  term.  Under  the  cost
recovery  method,  the  Company  does  not  expect  to  recognize  any  income  related  to  milestones  and  royalties  received  until  the  purchase
price has been fully collected. The Company performed its impairment assessment and no allowance for credit losses was recorded as of
December 31, 2023.

Palobiofarma Royalty Purchase Agreement

On September 26, 2019, the Company entered into the Palo RPA, pursuant to which the Company acquired the rights to potential
royalty  payments  in  low  single-digit  percentages  of  aggregate  net  sales  associated  with  six  product  candidates  in  various  clinical
development  stages,  targeting  the  adenosine  pathway  with  potential  applications  in  solid  tumors,  non-Hodgkin’s  lymphoma,
asthma/chronic  obstructive  pulmonary  disease,  ulcerative  colitis,  idiopathic  pulmonary  fibrosis,  lung  cancer,  psoriasis  and  nonalcoholic
steatohepatitis and other indications (the “Palo Licensed Products”) that are being developed by Palo.

Under  the  terms  of  the  Palo  RPA,  the  Company  paid  Palo  an  upfront  payment  of  $10.0  million  payment  at  the  close  of  the
transaction,  which  occurred  simultaneously  upon  parties’  entry  into  the  Palo  RPA  on  September  26,  2019.  At  the  inception  of  the
agreement, the Company recorded $10.0 million as long-term royalty receivables in its consolidated balance sheet.

As  of  December  31,  2023,  no  payments  were  probable  to  be  received  under  the  Palo  RPA  in  the  near  term.  Under  the  cost
recovery method, the Company does not expect to recognize any income related to royalties received until the purchase price has been fully
collected. The Company performed its impairment assessment and no allowance for credit losses was recorded as of December 31, 2023.

F-25

Table of Contents

Viracta Royalty Purchase Agreement

On  March  22,  2021,  the  Company  entered  into  the Viracta  RPA,  pursuant  to  which  the  Company  acquired  the  right  to  receive
future  royalties,  milestone  payments  and  other  payments  related  to  two  clinical-stage  drug  candidates  for  an  upfront  payment  of  $13.5
million. The first candidate, DAY101 (a pan-RAF kinase inhibitor), is being developed by Day One Biopharmaceuticals, and the second
candidate, vosaroxin (a topoisomerase II inhibitor), is being developed by Denovo Biopharma. The Company acquired the right to receive
(i) up to $54.0 million in potential milestone payments, potential royalties on sales, if approved, and other payments related to DAY101,
excluding up to $5.0 million retained by Viracta, and (ii) up to $57.0 million in potential regulatory and commercial milestones and high
single-digit royalties on sales related to vosaroxin, if approved.

At  the  inception  of  the  Viracta  RPA,  the  Company  recorded  $13.5  million  as  long-term  royalty  receivables  in  its  consolidated

balance sheet.

On October 30, 2023, the Company earned a $5.0 million milestone payment pursuant to the Viracta RPA related to the FDA’s
acceptance of Day One Biopharmaceuticals’ NDA for tovorafenib. In accordance with the cost recovery method, the $5.0 million milestone
payment received was recorded as a direct reduction of the recorded long-term royalty receivable balance. As of December 31, 2023, no
further payments were probable to be received under the Viracta RPA in the near term.

Under the cost recovery method, the Company does not expect to recognize any income related to royalties, milestone payments
and other payments until the purchase price has been fully collected. The Company performed its impairment assessment and no allowance
for credit losses was recorded as of December 31, 2023.

Kuros Royalty Purchase Agreement

On July 14, 2021, the Company entered into the Kuros RPA, pursuant to which the Company acquired the rights to 100% of the
potential future royalties from commercial sales, which are tiered from high single-digit to low double-digits, and up to $25.5 million in
pre-commercial  milestone  payments  associated  with  an  existing  license  agreement  related  to  Checkmate  Pharmaceuticals’  vidutolimod
(CMP-001), a Toll-like receptor 9 agonist, packaged in a virus-like particle, for an upfront payment of $7.0 million. The Company may pay
up to an additional $142.5 million to Kuros in sales-based milestone payments.

At  the  inception  of  the  Kuros  RPA,  the  Company  recorded  $7.0  million  as  long-term  royalty  receivables  in  its  consolidated

balance sheet.

In May 2022, Regeneron completed its acquisition of Checkmate Pharmaceuticals resulting in a $5.0 million milestone payment to
Kuros. Pursuant to the Kuros RPA, the Company is entitled to 50% of the milestone payment, which was received by XOMA in July 2022.
In accordance with the cost recovery method, the $2.5 million milestone received was recorded as a direct reduction of the recorded long-
term royalty receivable balance.

As  of  December  31,  2023,  no  payments  were  probable  to  be  received  under  the  Kuros  RPA  in  the  near  term.  Under  the  cost
recovery method, the Company does not expect to recognize any income related to royalties, milestone payments and other payments until
the  purchase  price  has  been  fully  collected. The  Company  performed  its  impairment  assessment  and  no  allowance  for  credit  losses  was
recorded as of December 31, 2023.

Affitech Commercial Payment Purchase Agreement

On October 6, 2021, the Company entered into the Affitech CPPA, pursuant to which, the Company purchased a future stream of
commercial payment rights to Roche’s faricimab from Affitech for an upfront payment of $6.0 million. The Company is eligible to receive
0.5% of future net sales of faricimab for a ten-year period following the first commercial sales in each applicable jurisdiction. Under the
terms of the Affitech CPPA, the Company may pay up to an additional $20.0 million based on the achievement of certain regulatory and
sales  milestones.  At  the  inception  of  the  Affitech  CPPA,  the  Company  recorded  $14.0  million  as  long-term  royalty  receivables  which
included the $6.0 million

F-26

Table of Contents

upfront  payment  and  $8.0  million  in  regulatory  milestone  payments  in  its  consolidated  balance  sheet.  The  Company  concluded  the
regulatory milestone payments of $8.0 million met the definition of a derivative under ASC 815 and should be accounted at fair value and
recorded as a current liability at the inception of the transaction. Therefore, the regulatory milestone payments were recorded as contingent
liabilities in its consolidated balance sheet. The Company concluded the sales-based milestone payments of up to $12.0 million do not meet
the definition of a derivative under ASC 815 and a liability will be recognized when probable and estimable.

In January 2022, Roche received approval from the FDA to commercialize VABYSMO (faricimab-svoa) for the treatment of wet,
or  neovascular,  age-related  macular  degeneration  and  diabetic  macular  edema.  In  September  2022,  Roche  received  approval  from  the
European Commission to commercialize VABYSMO for the treatment of wet, or neovascular, age-related macular degeneration and visual
impairment due to diabetic macular edema. Pursuant to the Affitech CPPA, the Company paid Affitech a $5.0 million milestone payment
tied to the U.S. marketing approvals and a $3.0 million milestone payment tied to the EC approvals.

Commercial payments are due from Roche within 60 days of December 31 and June 30 of each year. In accordance with the cost
recovery  method,  commercial  payments  received  are  recorded  as  direct  reductions  of  short-term  and  long-term  receivable  balances,  as
applicable.  During  the  years  ended  December  31,  2022  and  2023,  the  Company  received  $0.5  million  and  $7.3  million  from  Roche,
respectively.

Though  the  Company  is  unable  to  reasonably  estimate  its  commercial  payment  stream  from  sales  of  future  net  sales  and  the
commercial payments to be received under the agreement, it had a more accurate projection of the commercial payments expected for the
twelve-month  period  following  the  consolidated  balance  sheet  date  of  December  31,  2023  and,  as  such,  $12.2  million  was  recorded  as
short-term royalty and commercial payment receivables.

The achievement of the first and second sales-based milestone payment under the Affitech CPPA was considered probable as of
December 31, 2023, and the Company recognized a $6.0 million contingent liability in the consolidated balance sheet. The Company may
pay up to $6.0 million in additional sales-based milestone payments upon the achievement of certain incremental sales milestones in the
future which are not assessed as probable and as a result not recorded as a contingent liability as of December 31, 2023.

Under  the  cost  recovery  method,  the  Company  does  not  expect  to  recognize  any  income  related  to  future  commercial  payment
receipts until the purchase price has been fully collected. The Company performed its impairment assessment and no allowance for credit
losses was recorded as of December 31, 2023.

F-27

Table of Contents

The following table summarizes the royalty and commercial payment receivable activities during the years ended December 31,

2023 and 2022 (in thousands):

Balance as of January 1, 2022

Receipt of royalty and commercial payments:

Kuros
Affitech

Reclassification to short-term royalty and commercial payment receivable

Affitech

Balance as of December 31, 2022

Acquisition of royalty and commercial payment receivables:

Aptevo
LadRx

Receipt of royalty and commercial payments:

Affitech
Aptevo
Viracta

Impairment of royalty and commercial payment receivables:

Bioasis

Reclassification to short-term royalty and commercial payment receivables:

Affitech
Aptevo

Recognition of contingent consideration:

Affitech

Balance as of December 31, 2023

6. Fair Value Measurements

Short-Term

Long-Term

     $

— $

—
—

2,366
2,366 $

$

—  
—

(7,284)
—

—

17,109
2,024

—
14,215 $

$

69,075

(2,500)
(526)

(2,366)
63,683

9,650
6,000

—
(1,673)
(5,000)

(1,575)

(17,109)
(2,024)

6,000
57,952

The Company records its financial assets and liabilities at fair value. The carrying amounts of certain of the Company’s financial
instruments,  including  cash,  trade  receivables,  net  and  accounts  payable,  approximate  their  fair  value  due  to  their  short  maturities.  Fair
value is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. The accounting guidance for fair value establishes a framework for measuring fair
value  and  a  fair  value  hierarchy  that  prioritizes  the  inputs  used  in  valuation  techniques.  The  accounting  standard  describes  a  fair  value
hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to
measure fair value which are the following:

Level 1 – Observable inputs, such as unadjusted quoted prices in active markets for identical assets or liabilities.

Level  2  –  Observable  inputs,  either  directly  or  indirectly,  other  than  quoted  prices  in  active  markets  for  identical  assets  or
liabilities, such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active or
other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or
liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the
assets or liabilities; therefore, requiring an entity to develop its own valuation techniques and assumptions.

F-28

 
Table of Contents

The following tables set forth the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a

recurring basis as follows (in thousands):

Assets:
Cash equivalents:

Money market funds
Total cash equivalents

Equity securities

Total financial assets

Liabilities:

Contingent consideration under RPAs, AAAs and CPPAs,
measured at fair value

Assets:
Cash equivalents:

Money market funds
Total cash equivalents

Equity securities

Total financial assets

Liabilities:

Contingent consideration under RPAs, AAAs and CPPAs,
measured at fair value

Equity Securities

Fair Value Measurements at December 31, 2023 Using:

Quoted Prices in
Active Markets for
Identical Assets
(Level 1)

Significant Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

$

$

$

28,352
28,352
161
28,513

$

$

— $
—
—
— $

— $
—
—
— $

28,352
28,352
161
28,513

— $

— $

1,000

$

1,000

Fair Value Measurements at December 31, 2022 Using:

Quoted Prices in
Active Markets for
Identical Assets
(Level 1)

Significant Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

$

$

$

30,334
30,334
335
30,669

$

$

— $
—
—
— $

— $
—
—
— $

30,334
30,334
335
30,669

— $

— $

75

$

75

The equity securities consisted of an investment in Rezolute’s common stock and are classified on the consolidated balance sheets
as current assets as of December 31, 2023 and 2022. The equity securities are revalued each reporting period with changes in fair value
recorded in the other income (expense), net line item of the consolidated statements of operations and comprehensive loss. As of December
31, 2023 and 2022, the Company valued the equity securities using the closing price for Rezolute’s common stock traded on the Nasdaq
Stock Market of $0.99 and $2.07, respectively. The inputs that were used to calculate the fair value of the equity securities were observable
prices in active markets and therefore were classified as a Level 1 fair value measurement.

Contingent Consideration

The estimated fair value of the LadRx contingent consideration liability of $1.0 million at the inception of the LadRx Agreements
represents the future consideration that is contingent upon the achievement of specified regulatory milestones for the product candidates
related to arimoclomol and aldoxorubicin. The fair value measurement is based on significant Level 3 inputs such as anticipated timelines
and probability of achieving development milestones of each product candidate. Such contingent consideration is remeasured at fair value
at each reporting period with changes in fair value recorded in the other income (expense), net line item of the consolidated statements of
operations and comprehensive loss until settlement. As of December 31, 2023, there were no changes in the estimated fair value from the
initial value of $1.0 million.

The  $0.1  million  of  contingent  consideration  as  of  December  31,  2022  recorded  pursuant  to  the  Bioasis  RPA  was  written  off

during the second quarter of 2023 (see Note 5).  

F-29

    
    
    
    
    
    
    
    
Table of Contents

7. Lease Agreement

The Company leases one facility in Emeryville, California under an operating lease. In January 2023, the Company amended the
original lease to extend the lease term five months from its original expiration of February 28, 2023 to July 31, 2023 (the “amended lease
agreement” or the “amended lease”).

The Company retained no option to further extend, renew or terminate the amended lease under the amended terms and all other

material terms and conditions, including the monthly base rent, remained consistent with the original lease.

In accordance with ASC 842, the Company accounted for the amendment to extend the lease term as a modification of the original
lease  and,  as  such,  remeasured  the  lease  liability  and  recognized  a  corresponding  adjustment  to  the  right-of-use  asset  of  $0.1  million  to
reflect the changes in the lease payments due to the extended lease term.

On  June  27,  2023,  the  Company  executed  the  second  lease  amendment  for  its  corporate  headquarters  lease  in  Emeryville,
California with the same counterparty, in a different location in the same building to replace its existing amended lease which expired in
July 2023 (the “new lease agreement” or the “new lease”). The new lease agreement commenced November 10, 2023 and has a term of 65
months.

Under the new lease agreement, the Company retained access to its original premises under the amended lease which expired in
July 2023, until the new premise became available on November 10, 2023. Payments made between when the lease expired in July 2023
and the commencement date of the new premises of November 10, 2023 were recorded as variable lease costs in the consolidated statement
of operations and comprehensive loss for the year ended December 31, 2023.

In accordance with ASC 842, the Company accounted for the new lease as a separate contract and the Company recognized an
operating lease right-of-use assets of $0.4 million and operating lease liabilities of $0.4 million on November 10, 2023, the commencement
date of the lease.

The following table summarizes maturity of the new lease through the 65-month term of the Company’s operating lease liabilities

as of December 31, 2023 (in thousands):

Year Ending December 31, 
2024
2025
2026
2027
2028
Thereafter

Total undiscounted lease payments

Present value adjustment
Total net lease liability

Rent Payments

83
85
88
91
102
36
485
(96)
389

$

$

As of December 31, 2023 and 2022, the total net lease liability was $0.4 million and $34,000, respectively.  

As of December 31, 2023 the Company’s current and non-current operating lease liabilities were $0.1 million and $0.3 million,

respectively. As of December 31, 2022 the Company’s $34,000 lease liability was classified as a current liability.

F-30

 
 
 
 
Table of Contents

The following table summarizes the cost components of the Company’s operating leases for the years ended December 31, 2023

and 2022, respectively (in thousands):

Lease costs:
Operating lease cost
Variable lease cost (1)
Total lease costs

Year Ended December 31, 

2023

2022

$

$

131  
44  

175

$

$

177
12
189

(1) Under  the  terms  of  the  original,  amended  and  new  lease  agreements,  the  Company  is  also  responsible  for  certain  variable
lease  payments  that  are  not  included  in  the  measurement  of  the  lease  liability.  Variable  lease  payments  include  non-lease
components such as common area maintenance fees.

The following information represents supplemental disclosure for the consolidated statements of cash flows related to operating

leases (in thousands):

Cash paid for amounts included in the measurement of lease liabilities

Operating cash flows under operating leases

Year Ended December 31, 

2023

2022

$

126 $

202

The present value assumptions used in calculating the present value of the lease payments for the Company’s new and original

operating lease as of December 31, 2023 and 2022, respectively, were as follows:

Weighted-average remaining lease term
Weighted-average discount rate

December 31, 
2023

5.33 years (2)
8.50 %

December 31, 
2022

0.17 years (1)
5.51 %

(1) Prior to the extension of the end of the lease term from February 28, 2023 to July 31, 2023.
(2) The new lease that commenced November 10, 2023 has a lease term of 65 months.

8. Long-Term Debt

On December 15, 2023, XOMA transferred to XRL, a newly formed wholly owned subsidiary, all its rights, title and interest in the
commercial  payments  from  Roche’s  VABYSMO  under  the  Affitech  CPPA  and  related  assets  (the  “Commercial  Payments”).  The
VABYSMO-related assets and rights transferred to XRL are referred to herein as the “Transferred Assets.”

Simultaneously,  XRL  entered  into  the  Blue  Owl  Loan  Agreement  with  Blue  Owl  and  lenders,  pursuant  to  which  XRL  was
extended certain senior secured credit facilities in an aggregate principal amount of up to $140.0 million. The principal and interest of the
loan are to be paid from the Commercial Payments. XRL is obligated to make semi-annual interest payments, starting in March 2024, at a
fixed rate of 9.875% per annum until the commercial payment-backed loan is repaid, at which time the Commercial Payments will revert
back  to  XOMA.  On  each  interest  payment  date,  any  shortfall  in  interest  payment  will  be  paid  from  the  interest  reserve,  any  uncured
shortfall  in  interest  payment  that  exceeds  the  interest  reserve  will  increase  the  outstanding  principal  amount  of  the  loan,  and  any
Commercial  Payment  in  excess  of  accrued  interest  on  the  loan  will  be  used  to  repay  the  principal  of  the  loan  until  the  balance  is  fully
repaid.

The loan matures on December 15, 2038, provided that XRL may repay it in full at any time prior to December 15, 2038, subject
to the terms of the Blue Owl Loan Agreement. The Blue Owl Loan includes (i) an initial term loan in an aggregate principal amount equal
to $130.0 million and (ii) a delayed draw term loan in an aggregate principal amount of

F-31

    
    
    
    
    
 
 
    
    
Table of Contents

$10.0 million to be funded at the option of the XRL upon receipt by the lenders of payments of principal and interest from the proceeds of
Commercial Payments in excess of an agreed upon amount on or prior to March 15, 2026.

The payment obligations under the Blue Owl Loan Agreement are limited to XRL, and Blue Owl has no recourse under the Blue
Owl Loan Agreement against XOMA or any assets other than the Transferred Assets and XOMA’s equity interest in XRL. In connection
with  the  Blue  Owl  Loan  Agreement,  (i)  XRL  granted  Blue  Owl  a  first-priority  perfected  lien  on,  and  security  interest  in,  (a)  the
Commercial  Payments  and  the  proceeds  thereof,  in  each  case  under  the Affitech  CPPA  and  (b)  all  other  assets  of  XRL  and  (ii)  XOMA
granted Blue Owl a first-priority perfected lien on, and security interest in 100% of the equity of XRL. The Blue Owl Loan Agreement
contains other customary terms and conditions, including representations and warranties, as well as indemnification obligations in favor of
Blue Owl.

On December 15, 2023, the Company borrowed the initial term loan of $130.0 million and received $119.6 million, net of $4.1
million in fees and lender expenses and $6.3 million that was deposited into reserve accounts to pay interest, administrative fees and XRL’s
operating expenses (see Note 2). The Company also incurred $0.6 million of direct issuance costs related to the Blue Owl Loan Agreement.

In connection with the Blue Owl Loan Agreement, XOMA issued to Blue Owl and certain funds affiliated with Blue Owl warrants
to purchase: (i) up to 40,000 shares of XOMA’s common stock at an exercise price of $35.00 per share; (ii) up to 40,000 shares of XOMA’s
common stock at an exercise price of $42.50 per share; and (iii) up to  40,000 shares of XOMA’s common stock at an exercise price of
$50.00 per share (collectively, the “Blue Owl Warrants”) (see Note 12). The fair value of the Blue Owl Warrants was determined using the
Black-Scholes  Model  (see  Note  2)  and  was  estimated  to  be  $1.5  million.  As  of  December  31,  2023,  all  Blue  Owl  Warrants  were
outstanding.

The  initial  term  loan  of  $130.0  million  is  carried  at  amortized  cost. Amortization  of  the  initial  term  loan  is  applied  under  the
expected-effective-yield  approach  using  the  retrospective  interest  method.  As  of  December  31,  2023,  the  effective  interest  rate  was
determined to be 11.01%. The Company recorded a debt discount of $5.3 million, which included $3.8 million in allocated fees and lender
expenses and $1.5 million for the fair value of the Blue Owl Warrants. The Company also recorded $0.6 million in direct debt issuance
costs allocated to the initial term loan. The Company will accrete both the debt discount of $5.3 million and $0.6 million of direct debt
issuance costs over the expected term of the initial term loan.

As of the closing date of December 15, 2023, the Company recorded the $0.3 million allocated costs for the delayed draw term
loan commitment as a non-current asset in other assets - long term in the consolidated balance sheet and will reclassify the amount as a debt
discount when the delayed draw term loan is drawn. As of December 31, 2023, no amount had been drawn from the delayed draw term
loan.

The carrying value of the short and long-term portion of the initial term loan was $5.5 million and $118.5 million, respectively as

of December 31, 2023. The Company recorded $0.6 million in interest expense during the year ended December 31, 2023.

The following table summarizes the impact of the initial term loan on the Company’s consolidated balance sheet as of December

31, 2023 (in thousands):

Gross principal
Unaccreted debt discount and debt issuance costs
Total carrying value net of unaccreted debt discount and debt issuance costs
Less: current portion of long-term debt
Long-term debt

December 31, 2023
130,000
(5,939)
124,061
(5,543)
118,518

$

$

Long-term debt on the Company’s consolidated balance sheet as of December 31, 2023 includes only the carrying value of the

Blue Owl Loan. There was no long-term debt on the Company’s consolidated balance sheet as of December 31, 2022.

F-32

    
Table of Contents

Aggregate projected future principal payments of the initial term loan as of December 31, 2023, are as follows (in thousands):

Year Ending December 31, 
2024
2025
2026
2027
2028
Thereafter

Total payments

$

$

Payments

6,594
8,767
14,200
19,155
23,872
57,412
130,000

Accretion of debt discounts and issuance costs are included in interest expense. Interest expense in the consolidated statements of

operations and comprehensive loss for the year ended December 31, 2023 relates to the initial term loan (in thousands):

Accrued interest expense
Accretion of debt discount and debt issuance costs
Total interest expense

9. Income Taxes

Year Ended
December 31, 

2023

2022

$

$

535
34
569

$

$

—
—  
—

The  Company  had  pre-tax  book  loss  of  $40.8  million  and  $17.1  million  for  the  years  ended  December  31,  2023  and  2022,
respectively.  The  Company  had  no  income  tax  provision  for  the  year  ended  December  31,  2023  and  a  $15,000  income  tax  benefit  for
the year ended December 31, 2022.  

The (benefit) provision for income taxes, all classified as current, consists of the following (in thousands):

Federal
State

Total

Year Ended December 31, 

2023

2022

$

$

— $
—  
— $

(15)
—
(15)

Reconciliation  between  the  tax  provision  computed  at  the  federal  statutory  income  tax  rate  and  the  Company’s  actual  effective

income tax rate is as follows:

Federal tax at statutory rate
Stock compensation and other permanent differences
Nondeductible executive compensation
Valuation allowance

Total

Year Ended December 31, 
2022(1)

2023

21 %  
(1)%  
(1)%  
(19)%  
— %  

21 %
— %
(1)%
(20)%
— %

(1) Presentation for the fiscal year ended 2022 adjusted to conform with the fiscal year ended 2023

F-33

 
 
 
 
    
    
    
 
 
    
    
 
 
    
    
 
 
 
 
 
 
Table of Contents

The significant components of net deferred tax assets at December 31, 2023 and 2022 were as follows (in thousands):

Capitalized research and development expenses
Net operating loss carryforwards
Research and development and other tax credit carryforwards
Stock compensation
Unearned revenue
Royalty Receivable
Other

Total deferred tax assets

Valuation allowance

Net deferred tax assets

December 31, 

$

$

2023

2,336
30,130
13,176
5,864
1,984
4,080
756
58,326
(58,326)

$

— $

2022

4,732
23,974
13,176
4,715
2,408
466
858
50,329
(50,329)
—

The net increase in the valuation allowance was $8.0 million and $3.3 million, for the years ended December 31, 2023 and 2022,

respectively.

Accounting standards provide for the recognition of deferred tax assets if realization of such assets is more likely than not. Based
upon  the  weight  of  available  evidence,  which  includes  the  Company’s  four  sources  of  taxable  income  including  historical  operating
performance  and  the  repeal  of  NOL  carryback,  the  Company  has  determined  that  total  deferred  tax  assets  should  be  fully  offset  by  a
valuation allowance.

Based on an analysis under Section 382 of the Internal Revenue Code (which subjects the amount of pre-change NOLs and certain
other pre-change tax attributes that can be utilized to annual limitations), the Company experienced an ownership change in February 2017
which  substantially  limits  the  future  use  of  its  pre-change  NOLs  and  certain  other  pre-change  tax  attributes  per  year. The  Company  has
excluded the related tax attributes that will expire as a result of the annual limitations in the deferred tax assets as of December 31, 2023
and  2022. To  the  extent  that  the  Company  does  not  utilize  its  carryforwards  within  the  applicable  statutory  carryforward  periods,  either
because of Section 382 limitations or the lack of sufficient taxable income, the carryforwards will expire unused.

As of December 31, 2023, the Company had federal NOL carry-forwards of approximately $137.8 million and state NOL carry-
forwards of approximately $22.1 million to offset future taxable income. $13.6 million of federal NOL carryforwards will begin to expire
in 2036 and the remainder may be carried forward indefinitely. The state NOL carryforwards will begin to expire in 2033. The Company
had  federal  orphan  credit  of  $2.0  million  which  if  not  utilized  will  expire  in  2037.  The  Company  also  had  $19.8  million  of  California
research and development tax credits which have no expiration date.

Under the 2017 Tax Cuts and Jobs Act, as modified by the federal tax law changes enacted in March 2020, federal NOLs incurred
in tax years beginning after December 31, 2017 may be carried forward indefinitely, but, for taxable years beginning after December 31,
2020, the deductibility of such federal NOLs may only be utilized to offset 80% of taxable income annually.  

One of the provisions under the 2017 Tax Cuts and Jobs Act that became effective in tax years beginning after December 31, 2021
required the capitalization and amortization of research and experimental expenditures. The change in this U.S. tax law did not have an
impact on the Company's consolidated financial statements. The Company will continue to evaluate the impact of this tax law change on
future periods.

On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (the “Inflation Act”) into law. The Inflation Act
contains certain tax measures, including a corporate alternative minimum tax of 15% on some large corporations and an excise tax of 1%
on corporate stock buy-backs. The various provisions of the Inflation Act did not have an impact on the Company’s consolidated financial
statements and related notes.

F-34

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

The  Company  files  income  tax  returns  in  the  U.S.  federal  jurisdiction  and  various  states.  The  Company’s  federal  income  tax
returns for tax years 2020 and beyond remain subject to examination by the Internal Revenue Service. The Company’s state income tax
returns for tax years 2019 and beyond remain subject to examination by state tax authorities. In addition, all of the NOLs and research and
development credit carryforwards that may be used in future years are still subject to adjustment.

The following table summarizes the Company’s activity related to its unrecognized tax benefits (in thousands):

Year Ended December 31, 

2023

2022

Balance at January 1
Increase related to current year tax position
Increase related to prior year tax position
Balance at December 31

$

$

5,938

$
—  
—  
$

5,938

5,938
—
—
5,938

As of December 31, 2023, the Company had a total of $5.9 million of gross unrecognized tax benefits, none of which would affect
the effective tax rate upon realization as the Company currently has a full valuation allowance against its deferred tax assets. The reversal
of related deferred tax assets will be offset by a valuation allowance, should any of these uncertain tax positions be favorably settled in the
future.

The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company
will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. Through December
31, 2023, the Company has not accrued interest or penalties related to uncertain tax positions.

10. Stock Based Compensation and Other Benefit Plans

The  Company  may  grant  qualified  and  non-qualified  stock  options,  common  stock,  PSUs  and  other  stock-based  awards  under
various plans to directors, officers, employees and other individuals. Stock options are granted at exercise prices of not less than the fair
market  value  of  the  Company’s  common  stock  on  the  date  of  grant. Additionally,  the  Company  has  an  ESPP  that  allows  employees  to
purchase Company shares at a purchase price equal to 85% of the lower of the fair market value of the Company’s common stock on the
first trading day of the offering period or on the last day of the offering period.

Employee Stock Purchase Plan

In May 2015, the Company’s stockholders approved the 2015 Employee Stock Purchase Plan (the “2015 ESPP”), which replaced
the  Company’s  legacy  1998  ESPP.  Under  the  2015  ESPP,  the  Company  reserved  15,000  shares  of  common  stock  for  issuance  as  of  its
effective date of July 1, 2015, subject to adjustment in the event of a stock split, stock dividend, combination or reclassification or similar
event.  The  2015  ESPP  allows  eligible  employees  to  purchase  shares  of  the  Company’s  common  stock  at  a  discount  through  payroll
deductions of up to 10% of their eligible compensation, subject to any plan limitations. The 2015 ESPP initially provided for six-month
offering periods ending on May 31 and November 30 of each year. At the end of each offering period, employees were able to purchase
shares at 85% of the lower of the fair market value of the Company’s common stock on the first trading day of the offering period or on the
last day of the offering period.

In February 2017, the Compensation Committee and the Board adopted, and in May 2017, the Company’s stockholders approved,
an amendment to the Company’s 2015 ESPP. The amendment (a) increased by 250,000 the shares of common stock (from 15,000 shares to
a total of 265,000 shares) available for issuance under the 2015 ESPP; and (b) increased the maximum number of shares of common stock
an  employee  may  purchase  in  any  offering  period  to  2,500. As  of  December  31,  2023,  the  Company  had  224,886  remaining  authorized
shares available for purchase under the ESPP.

Effective  December  1,  2023,  the  2015  ESPP  consists  of  consecutive  24-month  overlapping  offering  periods  that  begin  on

December 1 and June 1 and end 24 months later on November 30 and May 31, respectively. Each offering period

F-35

    
    
 
 
Table of Contents

is comprised of four consecutive six-month purchase periods starting on December 1 and June 1 and ending on November 30 and May 31,
respectively. Employees are able to purchase shares at 85% of the lower of the fair market value of the Company’s common stock on the
first trading day of the offering period or on the last day of the purchase period. The plan includes a rollover mechanism for the purchase
price if the fair market value of the Company’s common stock on the purchase date is less than the fair market value of the Company’s
common stock on the first trading day of the offering period.

During  the  years  ended  December  31,  2023  and  2022,  employees  purchased  6,051  and  6,090  shares  of  common  stock,

respectively, under the 2015 ESPP.

Deferred Savings Plan

Under Section 401(k) of the Internal Revenue Code of 1986, the Board has adopted a tax-qualified deferred compensation plan for
employees of the Company. Participants may make contributions which defer up to 50% of their eligible compensation per payroll period,
up to a maximum for 2023 and 2022 of $22,500 and $20,500, respectively (or $30,000 and $27,000, respectively, for employees over 50
years of age). The Company may, at its sole discretion, make contributions each plan year, in cash or in shares of the Company’s common
stock, in amounts which match up to 50% of the salary deferred by the participants. The expense related to these contributions was $0.1
million  for  the  years  ended  December  31,  2023  and  2022,  and  100%  was  paid  in  common  stock  for  each  year.  When  available,  the
Company applies shares from plan forfeitures of terminated employees toward the Company’s matching contribution.  

Stock Option Plans

2010 Plan Stock Options

In May 2010, the Compensation Committee and Board adopted, and in July 2010 the Company’s stockholders approved the 2010
Plan. The 2010 Plan was amended in 2016, 2017 and 2019 to (a) increase the number of shares of common stock issuable under the 2010
Plan; (b) increase the number of shares of common stock issuable under the 2010 Plan as incentive stock options; and (c) extend the term of
the 2010 Plan to April 1, 2029.

From  the  2010  Plan,  the  Company  grants  stock  options  to  eligible  employees,  consultants  and  directors.  Stock-based  awards
granted under the 2010 Plan may be exercised when vested and generally expire ten years from the date of the grant or three months from
the  date  of  termination  of  employment  (longer  in  case  of  death,  certain  retirements  or  subject  to  certain  terminations  pursuant  to  the
Retention Plan).

As of December 31, 2023, the Company had 409,477 shares available for grant under the 2010 Plan. As of December 31, 2023,

options to purchase 2,730,068 shares of common stock were outstanding under the 2010 Plan.

Stock options issued under the 2010 Plan generally vest monthly over three years for employees and one year for directors. Stock
options held by employees who qualify for retirement age (defined as employees that are a minimum of 55 years of age and the sum of
their age plus years of full-time employment with the Company exceeds 70 years) vest on the earlier of scheduled vest date or the date of
retirement.

F-36

Table of Contents

Fair Value Assumptions of 2010 Plan Stock Options

The  fair  value  of  the  stock  options  granted  under  the  2010  Plan  during  the  years  ended  December  31,  2023  and  2022,  was

estimated based on the following weighted average assumptions:

Dividend yield
Expected volatility
Risk-free interest rate
Expected term

Year Ended December 31, 

2023

2022

0 %
70 %
3.71 %

0 %
69 %
2.68 %

5.79 years

5.64 years

The weighted-average grant-date fair value per share of the options granted under the 2010 Plan during the year ended December

31, 2023 and 2022 was $13.18 and $12.01, respectively.

Stock Option Inducement Awards

On  December  30,  2022,  the  Board  appointed  Owen  Hughes  as  Executive  Chairman  of  the  Board  and  Interim  Chief  Executive
Officer  and  Bradley  Sitko  as  the  Company’s  Chief  Investment  Officer,  effective  as  of  January  1,  2023.  Pursuant  to  the  terms  of  their
respective employment agreements, Mr. Hughes and Mr. Sitko were each granted two separate awards of non-qualified stock options on
January 3, 2023 (collectively, the “Stock Option Inducement Awards”) when the Company’s stock price was $18.66 per share. The Stock
Option Inducement Awards were granted to Mr. Hughes and Mr. Sitko outside the 2010 Plan as an inducement material to entering into
their  respective  employment  with  the  Company  in  accordance  with  Nasdaq  Listing  Rule  5635(c)(4)  but  are  subject  to  the  terms  and
conditions of the 2010 Plan.

On January 3, 2023, the Company granted Mr. Hughes two separate non-qualified stock options to purchase: (i) 100,000 shares of
the Company’s common stock at a fair market value exercise price of $18.66 per share that vested in a series of four equal installments on
March 31, 2023, June 30, 2023, September 30, 2023 and December 31, 2023 and (ii) 75,000 shares of the Company’s common stock at an
above  fair  market  value  exercise  price  of  $30.00  per  share  that  will  vest  in  a  series  of  36  successive  equal  monthly  installments  from
January 1, 2023.

On January 3, 2023, the Company granted Mr. Sitko two separate non-qualified stock options to purchase: (i) 300,000 shares of
the Company’s common stock at a fair market value exercise price of $18.66 per share and (ii) 250,000 shares of the Company’s common
stock at an above fair market value exercise price of $30.00 per share. 25% of the shares subject to Mr. Sitko’s option grants vested and
became exercisable on January 3, 2024, and the balance of the shares will vest and become exercisable in a series of 36 successive equal
monthly installments thereafter.

Fair Value Assumptions of Stock Option Inducement Awards

The fair value of the stock options granted to Mr. Hughes and Mr. Sitko at an exercise price of $18.66 per share during the year

ended December 31, 2023, was estimated based on the following weighted average assumptions:

Dividend yield
Expected volatility
Risk-free interest rate
Expected term

Year Ended December 31, 
2023

2022(1)

0 %  
69 %  
3.92 %  

5.79 years

—
—
—
—

(1) No Stock Option Inducement Awards were granted during the year ended December 31, 2022.

The  weighted-average  grant-date  fair  value  per  share  of  options  granted  to  Mr.  Hughes  and  Mr.  Sitko  at  an  exercise  price  of

$18.66 per share in January 2023 was $11.91.

F-37

 
    
    
 
 
 
 
 
 
    
    
 
 
 
 
 
Table of Contents

The fair value of the stock options granted to Mr. Hughes and Mr. Sitko at an exercise price of $30.00 per share in January 2023

was estimated based on the following weighted average assumptions:

Dividend yield
Expected volatility
Risk-free interest rate
Expected term

Year Ended December 31, 
2023

2022(1)

0 %  
91 %  
3.86 %  

8.01 years

—
—
—
—

(1) No Stock Option Inducement Awards were granted during the year ended December 31, 2022.

The  weighted-average  grant-date  fair  value  per  share  of  options  granted  to  Mr.  Hughes  and  Mr.  Sitko  at  an  exercise  price  of

$30.00 per share during January 2023 was $14.68.

The activity for all stock options for the year ended December 31, 2023, was as follows:

Outstanding at January 1, 2023
Granted
Exercised
Forfeited, expired or cancelled
Outstanding at December 31, 2023
Exercisable at December 31, 2023

Number of
shares
2,025,542
804,302
(28,473)
(71,303)
2,730,068
1,961,143

$

$
$

Weighted
Average
Exercise
Price
Per Share

Weighted
Average
Contractual 
Remaining Term
(in years)

Aggregate
Intrinsic
Value
(in thousands)

20.24  
23.44  
8.27  
36.51  
20.88  
19.73

6.10

$

10,804

6.29
5.27

$
$

10,638
10,606

The aggregate intrinsic value of stock options exercised during the years ended December 31, 2023 and 2022 was $0.3 million and

$2.8 million, respectively.

As  of  December  31,  2023,  $8.0  million  of  total  unrecognized  compensation  expense  related  to  stock  options  is  expected  to  be

recognized over a weighted average period of 2.64 years.

Performance Stock Unit Awards

In May 2023, the Company granted employees 430,400 PSUs under the 2010 Plan.

The PSUs are subject to market-based vesting conditions and the number of PSUs vested will be based on the stock price of the
Company’s  common  stock  as  compared  to  four  stock  price  hurdles  over  a  three-year  period  from  the  May  2023  grant  date  (the
“performance  period”).  A  stock  price  hurdle  is  considered  attained  when,  at  any  time  during  the  performance  period,  the  Company’s
volume-weighted average stock price equals or exceeds the hurdle stock price value for 30 consecutive calendar days. Upon attainment of a
stock price hurdle, one third of the earned PSUs will vest immediately upon achievement, one third will vest upon the two-year anniversary
of  the  grant  date  and  one  third  will  vest  on  the  three-year  anniversary  of  the  grant  date.  If  no  stock  price  hurdle  is  attained  during  the
performance period, then no PSUs will vest.

In October 2023, the Company granted an additional 18,200 PSUs under the 2010 Plan with generally the same terms as the May

2023 PSU grants.

F-38

 
    
    
 
 
 
 
 
    
 
 
 
  
 
 
 
  
 
 
  
 
Table of Contents

Fair Value Assumptions of Performance Stock Unit Awards

The fair value of the PSUs granted was estimated based on Monte Carlo valuation model which incorporates into the valuation the

possibility that the stock price hurdles may not be satisfied.

The range of grant date fair values of the PSUs granted during the year ended December 31, 2023 was estimated as follows:  

Hurdle Price
Per Share

Number of
PSUs

Fair Value
Per Share

$
$
$
$

30.00
35.00
40.00
45.00

243,550  
91,239  
60,024  
53,787
448,600

$
$
$
$

11.42-17.45
10.16-16.07
9.07-14.84
8.12-13.72

Derived
Service Period
(in years)

0.69-2.59
0.93-2.59
1.12-2.59
1.27-2.59

The Company estimates that it will recognize total stock-based compensation expense of approximately $6.9 million in aggregate
for  the  PSUs  granted  in  May  and  October  2023  using  the  graded  expense  attribution  method  over  the  requisite  service  period  of  each
tranche. If the stock price hurdles are met sooner than the requisite service period, the stock-based compensation expense for the respective
stock  price  hurdle  will  be  accelerated.  Stock-based  compensation  expense  will  be  recognized  over  the  requisite  service  period  if  the
grantees continue to provide service to the Company, regardless of whether the PSU stock price hurdles are achieved.

The activity for all PSUs for the year ended December 31, 2023, was as follows:

Unvested balance at January 1, 2023
Granted
Vested
Forfeited
Unvested balance at December 31, 2023

Number of
Unvested PSUs

— $

448,600

—  
—  
$

448,600

Weighted
Average
Grant Date
Fair Value
Per Share

—
15.40
—
—
15.40

The Company recorded $2.8 million of stock-based compensation expense related to the PSUs during the year ended December
31, 2023. As of December 31, 2023, there was $4.1 million in unrecognized stock-based compensation expense related to outstanding PSUs
granted to employees, with a weighted-average remaining recognition period of 1.38 years.

Stock-based Compensation Expense

All stock-based compensation expense is recorded in G&A expense. The following table shows total stock-based compensation

expense for stock options and ESPP in the consolidated statements of operations and comprehensive loss (in thousands):

Total stock-based compensation expense included in G&A

Year Ended December 31, 

2023

2022

$

9,099

$

3,608

F-39

 
 
 
 
    
    
Table of Contents

Thomas Burns Equity Awards Modification

In  April  2022  and  November  2022,  the  Company  entered  into  letter  agreements  with  Thomas  Burns  that  amended  and
supplemented his amended and restated employment agreement. Pursuant to the November 2022 Letter Agreement, in the event Mr. Burns
remained employed by the Company for a twelve-month period beginning on November 1, 2022, he would be deemed “retirement eligible”
for purposes of his equity awards under the terms of his equity award agreements. All other terms of his amended and restated employment
agreement remain the same. The unrecognized stock-based compensation cost for the unvested stock options as of November 1, 2022 was
recognized over the shorter of (1) twelve months and (2) the remaining original vesting period (the “Revised Vesting Term”). During the
years ended December 31, 2023 and 2022, the Company recognized stock-based compensation expense of $1.4 million and $0.6 million,
respectively, related to Mr. Burns’ option awards. As of December 31, 2023, there was no unrecognized compensation expense related to
Mr. Burns’ stock options.

Employee Retention Bonus

In  October  2022,  the  Company  approved  the Amended  Retention  Plan  which  provided  that  each  of  its  then  current  employees,
excluding the Chief Executive Officer, would be eligible to receive a cash retention bonus if employed through each of two periods: (1) the
three-month anniversary of November 1, 2022 (the “Initial Period”) and (2) the nine-month period immediately following the Initial Period.
All other terms of the Amended Retention Plan remained consistent with the Retention Plan. The Company accrued and recognized the cost
of the cash retention bonus as expense on a straight-line basis from November 1, 2022 through October 31, 2023.

The  Company  recognized  $0.6  million  and  $0.1  million  for  cash  retention  bonuses  in  operating  expenses  in  the  consolidated
statements of operations and comprehensive loss during the years ended December 31, 2023 and 2022, respectively. As of December 31,
2022, the Company had $0.1 million of cash retention bonuses recorded in accrued and other liabilities in the consolidated balance sheet.
All cash retention bonuses were paid in full on October 31, 2023.

James R. Neal Departure and Continuity Incentive

James R. Neal retired as the Company’s Chief Executive Officer effective as of December 31, 2022 (the “Departure Date”) and
resigned as a member of the Board and Chairman of the Board, effective January 1, 2023. Pursuant to Mr. Neal’s Amended and Restated
Employment Agreement, dated December 15, 2021, by and between the Company and Mr. Neal, following the Departure Date, Mr. Neal
was  entitled  to  a  cash  payment  of  $1.2  million  (the  “Continuity  Incentive”)  which  was  made  in  equal  monthly  installments  starting  in
January 2023 through December 2023, less deductions and withholdings. The Company recorded the full $1.2 million Continuity Incentive
in operating expenses in the consolidated statement of operations and comprehensive loss during the year ended December 31, 2022. The
unpaid accrued Continuity Incentive recorded in accrued and other liabilities in the consolidated balance sheets as of December 31, 2022
was $1.2 million. The Continuity Incentive was paid in full as of December 31, 2023.

11. Net Loss Per Share Attributable to Common Stockholders

Potentially dilutive securities are excluded from the calculation of diluted net loss per share attributable to common stockholders if

their inclusion is anti-dilutive.

The  following  table  shows  the  weighted-average  shares  from  outstanding  securities  considered  anti-dilutive  and  therefore

excluded from the computation of diluted net loss per share attributable to common stockholders (in thousands):

Convertible preferred stock
Common stock options
Warrants for common stock
Total

F-40

Year Ended December 31, 

2023

5,003
1,793
17
6,813  

2022
5,003
885
6
5,894

    
    
 
 
 
Table of Contents

For PSUs with market conditions, if the market conditions have not been satisfied by the end of the reporting period, the number
of shares that would be issuable based on the market price at the end of the reporting period, as if the end of the reporting period were the
end of the contingency period, will be included in the calculation of diluted earnings per share if the effect is dilutive. No shares would be
issuable based on the market price of $18.50 per share as of December 31, 2023.

The following is a reconciliation of the numerator (net loss) and the denominator (number of shares) used in the calculation of

basic and diluted net loss per share attributable to common stockholders (in thousands, except per share amounts):

Numerator
Net loss

Less: Series A accumulated dividends
Less: Series B accumulated dividends

Net loss attributable to common stockholders, basic and diluted

Denominator
Weighted average shares used in computing basic and diluted net loss per share
attributable to common stockholders
Basic and diluted net loss per share attributable to common stockholders

Year Ended December 31, 

2023

2022

$

(40,831)
(2,122)
(3,350)
(46,303)

(17,104)
(2,122)
(3,350)
(22,576)

11,471
(4.04)

$

11,413
(1.98)

$

$

$

12. Capital Stock

Series X and Series Y Convertible Preferred Stock

The Company sold directly to BVF 5,003 shares of Series X Convertible Preferred Stock in 2017 and 1,252.772 shares of Series Y
Convertible Preferred Stock in 2018. There were no shares of Series Y Convertible Preferred Stock outstanding as of December 31, 2021,
after BVF converted all Series Y Convertible Preferred Stock into common stock on April 15, 2020.

As of December 31, 2023 and 2022, there were 5,003 shares authorized and issued of Series X Convertible Preferred Stock.

The Series X and Series Y Convertible Preferred Stock have the following characteristics, which are set forth in Certificates of

Designation of Preferences, Rights and Limitations filed with the Delaware Secretary of State.

Dividends— Holders of convertible preferred stock are entitled to receive dividends on shares of convertible preferred stock equal

(on an as if converted to common stock basis) to and in the same form as dividends actually paid on the Company’s common stock.

Liquidation Rights— In the event of the Company’s liquidation, dissolution or winding up, holders of convertible preferred stock

will participate, on a pro-rata basis, with any distribution of proceeds to holders of common stock.

Conversion—  Each  share  of  Series  X  and  Series  Y  Convertible  Preferred  Stock  is  convertible  into  1,000  shares  of  registered

common stock based on a conversion price of $4.03 per share and $13.00 per share of common stock respectively.

Voting Rights— Series X and Series Y Convertible Preferred Stock will generally have no voting rights, except as required by law
and except that the consent of the holders of the outstanding convertible preferred stock will be required to amend the terms and to issue
additional shares of the preferred stock.

F-41

    
    
 
   
  
 
 
 
 
 
 
 
Table of Contents

Classification— The Company evaluated the convertible preferred stock for liability or equity classification under the applicable
accounting  guidance  and  determined  that  equity  treatment  was  appropriate  because  the  convertible  preferred  stock  did  not  meet  the
definition  of  the  liability  instruments  defined  thereunder  for  convertible  instruments.  Specifically,  the  shares  of  Series  X  and  Series  Y
Convertible  Preferred  Stock  are  not  mandatorily  redeemable  and  do  not  embody  an  obligation  to  buy  back  the  shares  outside  of  the
Company’s  control  in  a  manner  that  could  require  the  transfer  of  assets.  Additionally,  the  Company  determined  that  the  convertible
preferred stock would be recorded as permanent equity, not temporary equity, given that they are not redeemable for cash or other assets
(i) on a fixed or determinable date, (ii) at the option of the holder, and (iii) upon the occurrence of an event that is not solely within control
of the Company. The Company has also evaluated the embedded conversion and contingent redemption features within the Series X and
Series Y  Convertible  Preferred  Stock  in  accordance  with  the  accounting  guidance  for  derivatives  and  determined  that  bifurcation  is  not
required for any embedded feature.

Series A Preferred Stock

On  December  15,  2020,  the  Company  sold  984,000  shares  of  its  8.625%  Series A  cumulative,  perpetual  preferred  stock  at  the
price of $25.00 per share, through a public offering for aggregate gross proceeds of $24.6 million. Total offering costs of $2.0 million were
offset against the proceeds from the sale of Series A Preferred Stock, for total net proceeds of $22.6 million.

As of December 31, 2023 and 2022, there were 984,000 shares authorized and issued of Series A Preferred Stock.

The  Series  A  preferred  stock  have  the  following  characteristics,  which  are  set  forth  in  the  Certificates  of  Designation  of

Preferences, Rights and Limitations filed with the Delaware Secretary of State.

Dividends—  Holders  of  the  Series  A  Preferred  Stock  shall  be  entitled  to  receive,  when,  and  if  authorized  by  the  Board  and
declared by the Corporation, cumulative cash dividends at the rate of 8.625% per annum of the $25.00 liquidation preference per share of
the Series A Preferred Stock. Such dividends will accumulate and be cumulative from, and including, the date of original issue of the Series
A Preferred Stock. Dividends will be payable in arrears on or about the 15th day of January, April, July and October of each year beginning
on or about April 15, 2021. The amount of any dividend payable on the Series A Preferred Stock for any period greater or less than a full
dividend period shall be prorated and computed on the basis of a 360-day year consisting of twelve 30-day months. 

Liquidation Rights— In the event of the Company’s liquidation, dissolution or winding up, holders of Series A Preferred Stock
will rank senior to all classes or series of common stock as to dividend rights and rights upon liquidation, dissolution or winding-up and on
parity with respect to the distribution of assets with the Company’s Series X Preferred Stock. The Series A Preferred Stock have a par value
of $0.05 per share and a liquidation preference of $25.00 per share plus any accrued and unpaid dividends.

Redemption and Special Optional Redemption— The Company, at its option, may redeem the Series A Preferred Stock, in whole
or  in  part,  at  any  time  for  a  cash  redemption  price,  plus  any  accrued  and  unpaid  dividends,  as  follows:  (i)  $26.00  per  share  between
December 15, 2021 and December 15, 2022, (ii) $25.75 per share between December 15, 2022 and December 15, 2023, (iii) $25.50 per
share between December 15, 2023 and December 15, 2024 (iv) $25.25 per share between December 15, 2024 and December 15, 2025 and
$25.00 per share on or after December 15, 2025. The Company also has a special optional redemption option whereby, upon the occurrence
of a delisting event or change of control event, the Company may redeem outstanding Series A Preferred Stock at an amount of $25.00 per
share.

Conversion— The shares of Series A Preferred Stock are not convertible into or exchangeable for any other property or securities
of the Company except upon the occurrence of a delisting event or change in control event and the Company has not, on or before the date
of such an event, provided the required notice of its election to redeem the Series A Preferred Stock pursuant to its redemption right or
special optional redemption right. In this case, the holder of shares of Series A Preferred Stock can convert some or all of their Series A
Preferred  Stock  into  a  number  of  shares  of  common  stock  per  share  equal  to  the  lesser  of  (A)  (i)  the  sum  of  the  $25.00  liquidation
preference  per  share  of  Series A  Preferred  Stock  to  be  converted  plus  (ii)  the  amount  of  any  accrued  and  unpaid  dividends  to,  but  not
including, the event date, as applicable, divided by (iii)  the common stock price and (B) 1.46071 (the “Share Cap”). The common stock
price to be

F-42

Table of Contents

used in the latter noted calculation for a delisting event will be the average of the closing price per share of the Company’s common stock
on the 10 consecutive trading days immediately preceding, but not including, the effective date of the delisting event. The common stock
price used in the event of a change in control event will, alternatively, be based on market price according to the definition in the Certificate
of Designation.

Voting Rights— Holders of the Series A Preferred Stock generally will have no voting rights, but will have limited voting rights if

the issuer fails to pay dividends for six or more quarters (whether or not declared or consecutive) and in certain other events.

Classification—The  Company  evaluated  the  Series A  Preferred  Stock  for  liability  or  equity  classification  under  the  applicable

accounting guidance and determined that treatment as equity was appropriate.

Depositary Shares Representing Interest in Series B Preferred Stock

On April 9, 2021, the Company sold 1,600,000 Series B Depositary Shares, at the price of $25.00 per Series B Depositary Share,
through  a  public  offering  for  aggregate  gross  proceeds  of  $40.0  million.  Each  Series  B  Depositary  Share  represents  1/1000  interest  in  a
share of Series B Preferred Stock. Total offering costs of $2.9 million were offset against the proceeds from the sale of Series B Depositary
Shares, for net proceeds of $37.1 million.

The  spouse  of  James  Neal,  then  Chief  Executive  Officer  and  Chairman  of  the  Board,  purchased  8,000  shares  of  the  Series  B

Depositary Shares in the public offering at the public offering price of $25.00 per share for an aggregate amount of $0.2 million.

As of December 31, 2023 and 2022, there were 3,600 shares authorized and 1,600 issued of Series B Preferred Stock.

The  Series  B  Preferred  Stock  has  the  following  characteristics,  which  are  set  forth  in  the  Certificate  of  Designation  of  8.375%

Series B Cumulative Perpetual Preferred Stock, as corrected, filed with the Delaware Secretary of State.

Dividends— Holders of Series B Preferred Stock shall be entitled to receive cash dividends, when and if declared by the Board at
the  rate  of  8.375%  per  annum  of  the  $25,000.00  liquidation  preference  per  share,  which  equals  $2,093.75  per  share  each  year.  Such
dividends shall be payable quarterly in arrears on or about the 15th calendar day of each January, April, July and October commencing on
or about July 15, 2021. The dividends will accumulate and be cumulative from, and including, the date of original issue of the Series B
Preferred Stock, on the basis of a 360-day year consisting of twelve 30-day months. Dividends will be payable to holders of record as they
appear  in  the  stockholder  records  of  the  Company  (or  the  depositary  in  the  case  of  Series  B  Depositary  Shares  representing  underlying
Series B Preferred Stock) at the close of business on the applicable dividend record date.

Liquidation Preference - Upon any voluntary or involuntary liquidation, dissolution or winding up of the Company, before any
distribution or payment shall be made to holders of shares of Common Stock or any other class or series of capital stock of the Company
ranking  junior  to  the  Series  B  Preferred  Stock,  the  holders  of  shares  of  Series  B  Preferred  Stock  shall  be  paid  out  of  the  assets  of  the
Company, after payment of or provision for the debts and other liabilities and any class or series of capital stock, as to rights upon any
voluntary or involuntary liquidation, dissolution or winding up, senior to the Series B Preferred Stock. The Series B Preferred Stock have a
par value of $0.05 per share and a liquidation preference of $25,000.00 per share plus any accrued and unpaid dividends.

Redemption and Special Optional Redemption - On and after April 15, 2022, the Company, at its option, may redeem the Series B
Preferred Stock, for cash, in whole or in part, at any time or from time to time, as follows: (i) between April 15, 2022 to April 15, 2023, at a
redemption price of $26,000.00 per share ($26.00 per depositary share), (ii) between April 15, 2023 to April 15, 2024, at a redemption price
of $25,750.00 per share ($25.75 per depositary share), (iii) between April 15, 2024 to April 15, 2025, at a redemption price of $25,500.00
per  share  ($25.50  per  depositary  share),  (iv)  between April  15,  2025  to April  15,  2026,  at  a  redemption  price  of  $25,250.00  per  share
($25.25 per depositary share), and (v) after April 15, 2026, at a redemption price of $25,000.00 per share ($25.00 per depositary share), and
in each case, plus any accrued and unpaid dividends thereon up to but not including the date fixed for redemption, without interest. If fewer
than

F-43

Table of Contents

all of the outstanding shares of Series B Preferred Stock are to be redeemed, the shares to be redeemed will be determined pro rata or by
lot. Upon the occurrence of a delisting event or change of control the Company will have the option to redeem the Series B Preferred Stock,
in whole or in part, for cash at $25,000.00 per share plus accrued and unpaid dividends.

Conversion - The shares of Series B Preferred Stock are not convertible into or exchangeable for any other property or securities
of the Company, except upon the occurrence of a delisting event or a change of control, each holder Series B Preferred Stock will have the
right (unless the Company has elected to redeem the Series B Preferred Stock) to convert some or all of the shares of Series B Preferred
Stock  held  by  such  holder  on  the  delisting  event  conversion  date  or  change  of  control  conversion  date  into  a  number  of  shares  of  the
common  stock  (or  equivalent  value  of  alternative  consideration)  per  share  of  Series  B  Preferred  Stock,  equal  to  the  lesser  of  (A)  the
quotient  obtained  by  dividing  (1)  the  sum  of  the  $25,000.00  per  share  liquidation  preference  plus  the  amount  of  any  accumulated  and
unpaid dividends up to, but not including, the delisting event conversion date or change of control conversion date, as applicable (unless the
delisting event conversion date or change of control conversion date, is after a record date for a Series B Preferred Stock dividend payment
and prior to the corresponding Series B Preferred Stock dividend payment date, in which case no additional amount for such accumulated
and then remaining unpaid dividend will be included in this sum) by (2) the common stock price (such quotient, the “Conversion Rate”);
and (B) 1,253.13 (1.25313 per depositary share) (i.e., the “Share Cap”), subject to certain adjustments described in the Series B Preferred
Stock Certificate of Designation.

Voting Rights— Holders of the Series B Preferred Stock generally will have no voting rights, but will have limited voting rights if

the issuer fails to pay dividends for six or more quarters (whether or not declared or consecutive) and in certain other events.

Classification—The  Company  evaluated  the  Series  B  Preferred  Stock  for  liability  or  equity  classification  under  the  applicable

accounting guidance and determined that treatment as equity was appropriate.

Dividends

During the year ended December 31, 2023, the Company’s Board declared and paid cash dividends on the Company’s Series A

Preferred Stock and Series B Depositary shares as follows:

Dividend Declaration Date

Series A Preferred Stock
Cash Dividend Declared
($ per share)

Series B Depositary Share
Cash Dividend Declared
($ per share)

     Dividend Payment Date

October 26, 2022
February 22, 2023
May 17, 2023
July 26, 2023
October 18, 2023

$
$
$
$
$

0.53906
0.53906
0.53906
0.53906
0.53906

$
$
$
$
$

0.52344
0.52344
0.52344
0.52344
0.52344

January 17, 2023
April 17, 2023
July 17, 2023
October 16, 2023
January 15, 2024

BVF Ownership

As of December 31, 2023, BVF owned approximately 31.6% of the Company’s total outstanding shares of common stock, and if
all the shares of Series X Convertible Preferred Stock were converted (without taking into account beneficial ownership limitations), BVF
would  own  52.3%  of  the  Company’s  total  outstanding  shares  of  common  stock.  The  Company’s  Series  A  Preferred  Stock  becomes
convertible  upon  the  occurrence  of  specific  events  and  as  of  December  31,  2023,  the  contingency  was  not  met,  therefore  the  Series A
Preferred Stock owned by BVF is not included in the as-converted ownership calculation. Due to its significant equity ownership, BVF is
considered a related party of the Company.

2018 Common Stock ATM Agreement

On  December  18,  2018,  the  Company  entered  into  the  2018  Common  Stock  ATM  Agreement  with  HCW,  under  which  the
Company  may  offer  and  sell  from  time  to  time  at  its  sole  discretion  shares  of  its  common  stock  through  HCW  as  its  sales  agent,  in  an
aggregate amount not to exceed $30.0 million. HCW may sell the shares by any method permitted

F-44

    
    
Table of Contents

by  law  deemed  to  be  an  “at  the  market”  offering  as  defined  in  Rule  415  of  the  Securities Act  and  will  use  its  commercially  reasonable
efforts consistent with its normal trading and sales practices to sell the shares up to the amount specified. The Company will pay HCW a
commission of up to 3% of the gross proceeds of any shares of common stock sold under the 2018 Common Stock ATM Agreement. On
March 10, 2021, the Company amended the 2018 Common Stock ATM Agreement with HCW to increase the aggregate amount of shares
of its common stock that it could sell through HCW as its sales agent to $50.0 million. No shares have been sold under the 2018 Common
Stock ATM Agreement since the agreement was executed.

2021 Series B Preferred Stock ATM Agreement

On August 5, 2021, the Company entered into the 2021 Series B Preferred Stock ATM Agreement with B. Riley, under which the
Company may offer and sell from time to time, at its sole discretion, through or to B. Riley, as agent or principal an aggregate amount not
to exceed $50.0 million of its Series B Depositary Shares. B. Riley may sell the shares by any method permitted by law deemed to be an “at
the market” offering as defined in Rule 415 of the Securities Act, and will use its commercially reasonable efforts consistent with its normal
trading and sales practices to sell the shares up to the amount specified. The Company will pay B. Riley a commission of up to 3% of the
gross proceeds of any Series B Depositary Shares sold under the 2021 Series B Preferred Stock ATM Agreement. No shares have been sold
under the 2021 Series B Preferred Stock ATM Agreement since the agreement was executed.

Common Stock Warrants

As of December 31, 2023 and 2022, the following common stock warrants were outstanding:

Issuance Date
May 2018
March 2019
December 2023
December 2023
December 2023

Expiration Date

Balance Sheet Classification

Exercise Price
per Share

     December 31, 

     December 31,

2023

2022

  May 2028

March 2029
December 2033
December 2033
December 2033

  Stockholders’ equity
Stockholders’ equity
Stockholders’ equity
Stockholders’ equity
Stockholders’ equity

$
$
$
$
$

23.69  
14.71
35.00
42.50
50.00

6,332  
4,845
40,000
40,000
40,000
131,177  

6,332
4,845
—
—
—
11,177

In May 2018, the Company issued SVB a warrant in connection with the legacy SVB Loan Agreement which is exercisable in
whole or in part for up to an aggregate of 6,332 shares of common stock with an exercise price of $23.69 per share. The warrant may be
exercised on a cashless basis and is exercisable within 10 years from the date of issuance or upon the consummation of certain acquisitions
of the Company. The fair value of the warrant issued to SVB was determined using the Black-Scholes Model and was estimated to be $0.1
million. The warrant is classified in stockholders’ equity on the consolidated balance sheets.

In  March  2019,  the  legacy  SVB  Loan Agreement  was  amended  to  extend  the  draw  period  from  March  31,  2019  to  March  31,
2020. In connection with the amendment, the Company issued a second warrant to SVB which is exercisable in whole or in part for up to
an  aggregate  of  4,845  shares  of  common  stock  with  an  exercise  price  of  $14.71  per  share.  The  second  warrant  may  be  exercised  on  a
cashless  basis  and  is  exercisable  within  10  years  from  the  date  of  issuance  or  upon  the  consummation  of  certain  acquisitions  of  the
Company. The fair value of the second warrant issued to SVB was determined using the Black-Scholes Model and was estimated to be $0.1
million. The warrant is classified in stockholders’ equity on the consolidated balance sheets.

In December 2023, in connection with the Blue Owl Loan, the Company issued the Blue Owl Warrants to certain funds affiliated with
Blue  Owl,  which  are  exercisable  in  whole  or  in  part  to  purchase  up  to  an  aggregate  of  120,000  shares  of  the  Company’s  common  stock,
inclusive of warrants to purchase (i) up to 40,000 shares of XOMA’s common stock at an exercise price of $35.00 per share; (ii) up to 40,000
shares  of  XOMA’s  common  stock  at  an  exercise  price  of  $42.50  per  share;  and  (iii)  up  to  40,000  shares  of  XOMA’s  common  stock  at  an
exercise price of $50.00 per share. The Blue Owl Warrants may be exercised on a cashless basis and are exercisable within 10 years from the
date of issuance or upon the consummation of certain acquisitions of the Company.

F-45

    
    
    
 
   
  
 
   
Table of Contents

The  fair  value  per  share  of  Blue Owl Warrants  issued  at  the  exercise  prices  of  $35.00,  $42.50  and  $50.00  per  share  during  the
fourth quarter of 2023 was determined using the Black-Scholes Model to be $12.53, $12.23 and $11.97 per share, respectively, based on the
following weighted average assumptions:

Dividend yield
Expected volatility
Risk-free interest rate
Expected term

Year Ended December 31, 
2022
2023

0 %
87 %
3.91 %

10 years

— %
— %
— %
—

The aggregate fair value of the Blue Owl Warrants of $1.5 million is classified in stockholders’ equity on the consolidated balance

sheets.

13. Commitments and Contingencies

Collaborative Agreements, Royalties and Milestone Payments

The Company has committed to make potential future milestone payments and legal fees to third parties as part of licensing and
development programs. Payments under these agreements become due and payable only upon the achievement of certain developmental,
regulatory and commercial milestones by the Company’s licensees. Because it is uncertain if and when these milestones will be achieved,
such contingencies, aggregating up to $6.3 million (assuming one product per contract meets all milestones events) have not been recorded
on the accompanying consolidated balance sheets. The Company is unable to determine precisely when and if payment obligations under
the agreements will become due as these obligations are based on milestone events, the achievement of which is subject to a significant
number of risks and uncertainties. None of these milestones were assessed to be probable as of December 31, 2023.

Contingent Consideration

Pursuant to the Company’s agreements with Bioasis, Aronora, Kuros, Affitech, ObsEva and Aptevo the Company has committed
to pay the Bioasis Contingent Consideration, the Aronora Royalty Milestones, the Kuros Sales Milestones, the Affitech Sales Milestones
and the Aptevo Contingent Consideration.

The Company included $75,000 for the Bioasis Contingent Consideration that represented the estimated fair value of the potential
future payments of the Bioasis RPA as of December 31, 2022. The Bioasis Contingent Consideration was remeasured at fair value at each
reporting period, with changes in fair value recorded in other income (expense), net. During the second quarter of 2023, the estimated fair
value of the Bioasis Contingent Consideration was reduced to $0 and, as such, no balance remains as of December 31, 2023.

The  Company  recorded  $1.0  million  for  the  LadRx  contingent  consideration  that  represents  the  estimated  fair  value  of  the
potential future payments upon the achievement of regulatory milestones related to arimoclomol and aldoxorubicin at the inception of the
LadRx Agreements.  Such  contingent  consideration  related  to  regulatory  milestones  is  remeasured  at  fair  value  at  each  reporting  period,
with changes in fair value recorded in other income (expense), net. As of December 31, 2023, there has been no change in the estimated fair
value from the initial value.

In the first quarter of 2023, the Company recorded a contingent liability of $50,000 under ASC 450 for the Aptevo Contingent
Consideration at the inception of the Aptevo CPPA. During the year ended December 31, 2023, the contingent liability recorded pursuant to
the Aptevo CPPA decreased to zero after the Company paid Aptevo $50,000 upon achievement of the related commercial sales milestone.

During  the  year  ended  December  31,  2023,  certain  sales  milestones  related  to VABYSMO  pursuant  to  the Affitech  CPPA  were
assessed to be probable under ASC 450. As such, a $6.0 million liability was recorded in contingent consideration under RPAs, AAAs and
CPPAs  and  a  corresponding  $6.0  million  asset  was  recorded  under  long-term  royalty  and  commercial  payment  receivables  on  the
consolidated balance sheet.

F-46

 
    
    
 
 
 
 
 
Table of Contents

The  liability  for  future Aronora  Royalty  Milestones,  Kuros  Sales  Milestones,  remaining Affitech  Sales  Milestones  and  LadRx

milestones will be recorded when the amounts, by product, are estimable and probable.

As of December 31, 2023, none of the Aronora Royalty Milestones, Kuros Sales Milestones, remaining Affitech Sales Milestones

or LadRx milestones were assessed to be probable and as such, no liability was recorded on the consolidated balance sheet.

14. Concentration of Risk, Segment and Geographic Information

Concentration of Risk

Cash,  cash  equivalents,  restricted  cash  and  receivables  are  financial  instruments  which  potentially  subject  the  Company  to

concentrations of credit risk, as well as liquidity risk.

The Company maintains cash balances at commercial banks. Balances commonly exceed the amount insured by the FDIC. The

Company has not experienced any losses in such accounts.

The Company monitors the creditworthiness of its customers to which it grants credit terms in the normal course of business but

does not generally require collateral on receivables.

For  the  year  ended  December  31,  2023,  three  partners  represented  44%,  32%  and  21%  of  total  revenues.  For  the  year  ended
December  31,  2022,  four  partners  represented  33%,  31%,  13%  and  12%  of  total  revenues.  One  partner  represented  100%  of  the  trade
receivables, net balance as of December 31, 2023. There were no trade receivables, net balance as of December 31, 2022.

Segment Information

The Company has determined that it operates in one business segment as it only reports operating results on an aggregate basis to

the chief operating decision maker of the Company.

Geographic Information

Revenue attributed to the following geographic regions was as follows (in thousands) based on the location of the licensees:

U.S.
Asia Pacific
Total

The Company’s property and equipment is held in the U.S.

15. Subsequent Events

Stock Repurchase Program

Year Ended December 31, 

2023

2022

$

$

3,658
1,100
4,758

$

$

4,477
1,550
6,027

On January 2, 2024, the Board authorized the Company’s first stock repurchase program, which permits the Company to purchase
up  to  $50.0  million  of  its  common  stock  through  January  2027.  Under  the  program,  the  Company  has  discretion  in  determining  the
conditions  under  which  shares  may  be  purchased  from  time  to  time,  including  through  transactions  in  the  open  market,  in  privately
negotiated transactions, under plans compliant with Rule 10b5-1 under the Exchange Act, as part of accelerated share repurchases or by
other  means  in  accordance  with  applicable  laws.  The  manner,  number,  price,  structure,  and  timing  of  the  repurchases,  if  any,  will  be
determined at the Company’s sole discretion and repurchases, if any, depend on a variety of factors, including legal requirements, price and
economic and market

F-47

    
    
 
 
Table of Contents

conditions, royalty and milestone acquisition opportunities, and other factors. The repurchase authorization does not obligate the Company
to acquire any particular amount of its common stock. The Board may suspend, modify, or terminate the stock repurchase program at any
time without prior notice. As of March 4, 2024, the Company has purchased a total of 660 shares of its common stock pursuant to the stock
repurchase plan.

Appointment of Owen Hughes as Chief Executive Officer

On January 7, 2024, the Board appointed Owen Hughes, previously Interim Chief Executive Officer, to serve as the Company’s
full-time  Chief  Executive  Officer.  In  connection  with  this  appointment,  the  Company  and  Mr.  Hughes  entered  into  an  amendment  and
restatement of Mr. Hughes’ employment agreement (the “Amended and Restated Employment Agreement”), pursuant to which his annual
base salary was increased to $575,000 and his initial target annual cash bonus amount was increased to 60% of his base salary, subject to
the achievement of annual performance milestones to be established by the Board. Mr. Hughes is also eligible to receive certain termination
benefits. On January 9, 2024, the Company granted Mr. Hughes a target award of 275,000 performance share units that will vest upon the
Company’s achievement of specified stock price performance conditions established by the Board and which are granted pursuant to, and
are subject to the terms and conditions of, the Company’s 2010 Plan.

Acquisition of Economic Interest in DSUVIA

In January 2024, the Company acquired an economic interest in DSUVIA (sufentanil sublingual tablet) from Talphera, for $8.0
million. DSUVIA was approved in 2018 by the FDA for use in adults with indication in certified medically supervised healthcare settings.
In April 2023, Talphera divested DSUVIA to Alora for an upfront payment, a 15% royalty on commercial net sales, a 75% royalty on net
sales to the DoD, and up to $116.5 million in milestone payments. Under the terms of the agreement, the Company will receive 100% of all
royalties and milestones related to DSUVIA sales until the Company receives $20.0 million. Thereafter, the Company fully retains the 15%
royalty associated with DSUVIA commercial sales. The 75% royalties generated from DoD purchases and the remaining $116.5 million in
potential milestone payments due from Alora will be shared equally between the Company and Talphera.

FDA Acceptance of Arimoclomol NDA Resubmission

On January 11, 2024, Zevra announced that the FDA accepted its NDA resubmission for arimoclomol and pursuant to the LadRx
RPA,  the  Company  made  a  $1.0  million  milestone  payment  to  LadRx  in  January  2024.  As  of  December  31,  2023,  the  $1.0  million
milestone payment was accrued in contingent consideration under RPAs, AAAs, and CPPAs in the consolidated balance sheet.

Kinnate Acquisition

On February 16, 2024, the Company entered into an Agreement and Plan of Merger with Kinnate and XRA 1 Corp., a Delaware
corporation and a wholly-owned subsidiary of the Company, pursuant to which the Company expects to acquire Kinnate through a cash
tender offer (the “Offer”) for a cash amount of between $2.3352 and $2.5879 per outstanding share of Kinnate common stock, par value
$0.0001 per share (each, a “Kinnate Share”), consisting of a base price per Kinnate Share of $2.3352 and an additional price per Kinnate
Share of up to $0.2527,  plus one non-transferable contingent value right per Kinnate Share, representing the right to receive one or more
potential  cash  payments  equal  to  (i)  100%  of  net  proceeds  payable,  if  any,  from  any  license,  sale  or  disposition  (each,  a  “Disposition”)
entered into by Kinnate prior to the expiration of the Offer related to exarafenib, an inhibitor for the treatment of patients with lung cancer,
melanoma and other solid tumors, and/or any other pan-RAF inhibitor, and (ii) 85% of net proceeds payable, if any, from any Disposition
entered into by the Company or any of its affiliates after expiration of the Offer related to exarafenib or any other research program active
at Kinnate at the closing of the related merger.

F-48

DESCRIPTION OF CAPITAL STOCK

Exhibit 4.9

The following is a description of the Common Stock, $0.0075 par value (the “Common Stock”), Preferred Stock, $0.05 par value
(the  “Preferred  Stock”)  and  depositary  shares  of  XOMA  Corporation  (“we,”  “us,”  “our”  or  the  “Company”). The  Common  Stock,
8.625% Series A Cumulative Perpetual Preferred Stock, $0.05 par value (the “Series A Preferred Stock”), and the depositary shares
(the “Series B Depositary Shares”) each representing a 1/1000th interest in a share of the Company’s 8.375% Series B Cumulative
Perpetual  Preferred  Stock,  $0.05  par  value  (the  “Series  B  Preferred  Stock”),  are  the  only  securities  of  the  Company  registered
pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Common Stock

General. The Company is authorized to issue up to 277,333,332 shares of Common Stock. All outstanding shares of Common
Stock  are  validly  issued,  fully  paid  and  nonassessable.  The  following  description  is  based  on  (i)  the  Company’s  Certificate  of
Incorporation, as amended (the “Certificate of Incorporation”), (ii) the Company’s By-laws, as currently in effect (the “By-laws”),
and  (iii)  the  Delaware  General  Corporation  Law  (the  “DGCL”).  The  following  summary  description  of  the  Common  Stock  of  the
Company is qualified in its entirety by reference to the provisions of the Certificate of Incorporation and By-laws, copies of which
have been filed as exhibits to the Company’s Annual Report on Form 10-K filed herewith, and the applicable provisions of the DGCL.

Dividend Rights. The holders of our Common Stock have the right to receive dividends and distributions, whether payable in cash

or otherwise, as may be declared from time to time by our Board of Directors (our “Board”), from legally available funds.

Voting Rights. Each holder of our Common Stock is generally entitled to one vote for each share of Common Stock owned of
record on all matters submitted to a vote of our stockholders. Except as otherwise required by law, holders of Common Stock (as well
as holders of any Preferred Stock entitled to vote with the common stockholders) will generally vote together as a single class on all
matters  presented  to  the  stockholders  for  their  vote  or  approval,  including  the  election  of  directors. Any  matter  brought  before  the
stockholders for a vote, other than the election of directors, will generally be decided by a majority of the votes cast on the matter,
unless  the  matter  is  one  in  which  an  express  provision  of  the  DGCL,  the  Certificate  of  Incorporation,  the  By-laws,  the  rules  or
regulations  of  any  stock  exchange  applicable  to  us,  applicable  law  or  any  regulation  applicable  to  us  or  our  securities  requires  a
different vote, in which case the express provision will govern and control the decision of the matter. Directors will be elected by a
plurality of the votes cast and entitled to vote on the election of directors. There are no cumulative voting rights with respect to the
election of directors or any other matters.

No  Preemptive  or  Similar  Rights.  Holders  of  our  Common  Stock  have  no  redemption  rights,  conversion  rights  or  preemptive

rights to purchase or subscribe for our securities.

Right to Receive Liquidation Distributions. In the event of our liquidation, dissolution or winding-up, holders of our Common
Stock  will  be  entitled  to  share  ratably  in  the  assets  remaining  and  available  for  distribution  after  payment  of  all  liabilities  and  the
liquidation preferences of our Preferred Stock (if any).

The rights of the holders of our Common Stock are subject to, and may be adversely affected by, the rights of holders of shares of

any Preferred Stock that we may designate and issue in the future.

Preferred Stock

General. Under our Certificate of Incorporation, our Board is authorized to issue up to 1,000,000 shares of Preferred Stock, and,
by resolution, to divide the Preferred Stock into series and, with respect to each series, to determine the designations and the powers,
preferences  and  rights,  and  the  qualifications,  limitations  and  restrictions  thereof,  including  the  dividend  rights,  conversion  or
exchange rights, voting rights, redemption rights and terms, liquidation preferences, sinking fund provisions and the number of shares
constituting the series. Our Board can, without stockholder approval but subject to the terms of the Certificate of Incorporation and to
any  resolution  of  the  stockholders  approved  by  at  least  75%  of  all  issued  shares  entitled  to  vote  in  respect  thereof,  issue  Preferred
Stock with voting and other rights that could adversely affect the voting power of the holders of our Common Stock and which could
have certain anti-takeover effects. Before we may issue any series of Preferred Stock, our Board will be required to adopt resolutions
creating and designating such series of Preferred Stock.

The following summary description of the Preferred Stock of the Company, including the Series B Depositary Shares, is qualified
in  its  entirety  by  reference  to  the  provisions  of  the  Certificate  of  Incorporation,  By-laws  and  the  certificates  of  designation  of
preferences, rights and limitations of each series of the Preferred Stock, copies of which have been filed as exhibits to the Company’s
Annual  Report  on  Form  10-K,  and  the  applicable  provisions  of  the  DGCL.  As  of  December  31,  2023,  5,003  shares  of  Series  X
Convertible  Preferred  Stock,  $0.05  par  value  (the  “Series  X  Preferred  Stock”),  984,000  shares  of  Series  A  Preferred  Stock  and
1,600,000 Series B Depositary Shares, representing 1,600 shares of Series B Preferred Stock, were issued and outstanding.

The 8.625% Series A Cumulative Perpetual Preferred Stock. We have designated 984,000 shares of our Preferred Stock as Series

A Preferred Stock.

The Series A Preferred Stock will rank, as to dividend rights and rights upon our liquidation, dissolution or winding up:

● senior to all classes or series of our Common Stock and to all other equity securities issued by us expressly designated as
ranking junior to the Series A Preferred Stock;

● senior with respect to the payment of dividends and on parity with respect to the distribution of assets upon our liquidation,
dissolution or winding up with our Series X Preferred Stock and on parity with any future class or series of our equity securities
expressly designated as ranking on parity with the Series A Preferred Stock;

● junior  to  all  equity  securities  issued  by  us  with  terms  specifically  providing  that  those  equity  securities  rank  senior  to  the
Series A Preferred Stock with respect to the payment of dividends and the distribution of assets upon our liquidation, dissolution
or winding up, none of which exists on the date hereof; and;

● effectively junior to all our existing and future indebtedness (including indebtedness convertible into our Common Stock or
Preferred Stock) and to the indebtedness and other liabilities of (as well as any preferred equity interests held by others in) our
existing or future subsidiaries.

Dividends. We will pay cumulative cash dividends on the Series A Preferred Stock, when and as declared by our Board, at the rate
of  8.625%  of  the  $25.00  liquidation  preference  per  share  per  year  (equivalent  to  $2.15625  per  year).  Dividends  will  be  payable
quarterly in arrears, on or about the 15th day of January, April, July and October; provided that if any dividend payment date is not a
business  day,  then  the  dividend  which  would  otherwise  have  been  payable  on  that  dividend  payment  date  may  be  paid  on  the
immediately  preceding  or  next  succeeding  business  day,  and  no  interest,  additional  dividends  or  other  sums  will  accumulate.
Dividends will accumulate and be cumulative from, and including, the date of original issuance. The first dividend, which was paid on
April  15,  2021  in  the  amount  of  $0.71875  per  share  of  Series A  Preferred  Stock,  was  for  more  than  a  full  quarter  and  covered  the
period from, and including, the first date we issued and sold the Series A Preferred Stock through, but not including, April 15, 2021.
Dividends  on  the  Series A  Preferred  Stock  will  continue  to  accumulate  whether  or  not  we  have  earnings,  whether  or  not  there  are
funds legally available for the payment of such dividends, and whether or not such dividends are authorized or declared.

Liquidation Preference. The liquidation preference of each share of Series A Preferred Stock is $25.00. Upon liquidation, holders
of our Series A Preferred Stock will be entitled to receive the liquidation preference with respect to their shares of Series A Preferred
Stock  plus  an  amount  equal  to  any  accumulated  but  unpaid  dividends  with  respect  to  such  shares  up  to  but  excluding  the  date  of
payment.

Optional Redemption. On and after December 15, 2021, but prior to December 15, 2022, the shares of Series A Preferred Stock
were  redeemable  at  our  option,  in  whole  or  in  part,  at  a  redemption  price  equal  to  $26.00  per  share,  plus  any  accrued  and  unpaid
dividends. On and after December 15, 2022 but prior to December 15, 2023, the shares of Series A Preferred Stock were redeemable at
our option, in whole or in part, at a redemption price equal to $25.75 per share, plus any accrued and unpaid dividends. On and after
December 15, 2023 but prior to December 15, 2024, the shares of Series A Preferred Stock will be redeemable at our option, in whole
or in part, at a redemption price equal to $25.50 per share, plus any accrued and unpaid dividends. On and after December 15, 2024
but  prior  to  December  15,  2025,  the  shares  of  Series A  Preferred  Stock  will  be  redeemable  at  our  option,  in  whole  or  in  part,  at  a
redemption price equal to $25.25 per share, plus any accrued and unpaid dividends. On and after December 15, 2025, the shares of
Series A Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price equal to $25.00 per share, plus
any accrued and unpaid dividends.

Special  Optional  Redemption  Upon  a  Change  of  Control  or  Delisting  Event.  Upon  the  occurrence  of  a  Delisting  Event  (as
defined below), we may, at our option, redeem the Series A Preferred Stock, in whole or in part, within 90 days after the first date on
which such Delisting Event occurred, for cash, at a redemption price of $25.00 per share, plus any accrued and unpaid dividends up to,
but not including, the date of redemption.

With respect to the Series A Preferred Stock, a “Delisting Event” occurs when, after the original issuance of Series A Preferred
Stock,  both  (i)  the  shares  of  Series A  Preferred  Stock  are  no  longer  listed  on  Nasdaq  Stock  Market  (the  “Nasdaq”),  the  New York
Stock Exchange (the “NYSE”) or the NYSE American LLC (“NYSE AMER”), or listed or quoted on an exchange or quotation system
that  is  a  successor  to  Nasdaq,  the  NYSE  or  the  NYSE  AMER,  and  (ii)  we  are  not  subject  to  the  reporting  requirements  of  the
Exchange Act, but any Series A Preferred Stock is still outstanding.

Upon the occurrence of a Change of Control (as defined below), we may, at our option, redeem the Series A Preferred Stock, in
whole  or  in  part  within  120  days  after  the  first  date  on  which  such  Change  of  Control  occurred,  for  cash,  at  a  redemption  price  of
$25.00 per share, plus any accrued and unpaid dividends up to, but not including, the date of redemption.

With  respect  to  the  Series A  Preferred  Stock,  a  “Change  of  Control”  occurs  when,  after  the  original  issuance  of  the  Series A

Preferred Stock, the following have occurred and are continuing:

● the  acquisition  by  any  person,  including  any  syndicate  or  group  deemed  to  be  a  “person”  under  Section  13(d)(3)  of  the
Exchange Act, of beneficial ownership, directly or indirectly, through a purchase, merger or other acquisition transaction or
series of purchases, mergers or other acquisition transactions of shares of our stock entitling that person to exercise more than
50% of the total voting power of all shares of our stock entitled to vote generally in elections of directors (except that such
person will be deemed to have beneficial ownership of all securities that such person has the right to acquire, whether such
right is currently exercisable or is exercisable only upon the occurrence of a subsequent condition); and

● following the closing of any transaction referred to in the bullet point above, neither we nor any acquiring or surviving entity
(or if, in connection with such transaction shares of our Common Stock are converted into or exchanged for (in whole or in
part)  common  equity  securities  of  another  entity),  has  a  class  of  common  securities  (or  American  depositary  receipts
(“ADRs”) representing such securities) listed on Nasdaq, the NYSE or the NYSE AMER, or listed or quoted on an exchange
or quotation system that is a successor to Nasdaq, the NYSE or the NYSE AMER.

We  refer  to  redemption  following  a  Delisting  Event  or  Change  of  Control  as  a  “special  optional  redemption.”  If,  prior  to  the
Delisting Event Conversion Date (as defined below) or the Change of Control Conversion Date (as defined below), as applicable, we
have  provided  or  provide  notice  of  exercise  of  any  of  our  redemption  rights  relating  to  the  Series A  Preferred  Stock  (whether  our
optional  redemption  right  or  our  special  optional  redemption  right),  the  holders  of  the  Series A  Preferred  Stock  will  not  have  the
conversion right described below.

Conversion. Upon the occurrence of a Delisting Event or a Change of Control, as applicable, each holder of Series A Preferred
Stock will have the right (unless, prior to the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable,
we  have  provided  or  provide  notice  of  our  election  to  redeem  the  Series A  Preferred  Stock)  to  convert  some  or  all  of  the  Series A
Preferred Stock held by such holder on the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable,
into a number of shares of our Common Stock (or equivalent value of alternative consideration) per share of Series A Preferred Stock
equal to the lesser of:

● the  quotient  obtained  by  dividing  (1)  the  sum  of  the  $25.00  per  share  liquidation  preference  plus  the  amount  of  any
accumulated  and  unpaid  dividends  up  to,  but  not  including,  the  Delisting  Event  Conversion  Date  or  Change  of  Control
Conversion  Date,  as  applicable  (unless  the  Delisting  Event  Conversion  Date  or  Change  of  Control  Conversion  Date,  as
applicable  is  after  a  record  date  for  a  Series A  Preferred  Stock  dividend  payment  and  prior  to  the  corresponding  Series A
Preferred Stock dividend payment date, in which case no additional amount for such accumulated and unpaid dividend will
be included in this sum) by (2) the Common Stock Price (as defined below); and

● 1.46071 (i.e., the Share Cap), subject to certain adjustments; and subject, in each case, to certain conditions, including, under
specified circumstances, an aggregate cap on the total number of shares of our Common Stock issuable upon conversion and
to provisions for the receipt of alternative consideration.

If,  prior  to  the  Delisting  Event  Conversion  Date  or  Change  of  Control  Conversion  Date,  as  applicable,  we  have  provided  or
provide a redemption notice, whether pursuant to our special optional redemption right or our optional redemption right, holders of
Series  A  Preferred  Stock  will  not  have  any  right  to  convert  the  Series  A  Preferred  Stock,  and  any  Series  A  Preferred  Stock
subsequently selected for redemption that has been tendered for conversion will be redeemed on the related date of redemption instead
of converted on the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable.
In the event that the conversion would result in the issuance of fractional shares of Common Stock, we will pay the holder of Series A
Preferred Stock cash in lieu of such fractional shares.
Except as provided above in connection with a Delisting Event or Change of Control, shares of the Series A Preferred Stock are not
convertible into or exchangeable for any other securities or property.

For purposes of this description of the Series A Preferred Stock, “Change of Control Conversion Date” means a business day
fixed by our Board that is not fewer than 20 days nor more than 35 days after the date on which we provide notice to the holders of the
Series A Preferred Stock of a Change of Control.

For purposes of this description of the Series A Preferred Stock, “Common Stock Price” for any Change of Control will be: (1) if
the  consideration  to  be  received  in  the  Change  of  Control  by  the  holders  of  our  Common  Stock  is  solely  cash,  the  amount  of  cash
consideration  per  share  of  Common  Stock;  and  (2)  if  the  consideration  to  be  received  in  the  Change  of  Control  by  holders  of  our
Common Stock is other than solely cash (x) the average of the closing prices for our Common Stock (or, if no closing sale price is
reported, the average of the closing bid and ask prices per share or, if more than one in either case, the average of the average closing
bid and the average closing ask prices per share) for the ten consecutive trading days immediately preceding, but not including, the
date on which such Change of Control occurred as reported on the principal U.S. securities exchange on which our Common Stock is
then traded, or (y) the average of the last quoted bid prices for our Common Stock in the over-the-counter market as reported by OTC
Markets Group Inc. or similar organization for the ten consecutive trading days immediately preceding, but not including, the date on
which  such  Change  of  Control  occurred,  if  our  Common  Stock  is  not  then  listed  for  trading  on  a  U.S.  securities  exchange.  The
“Common Stock Price” for any Delisting Event will be the average of the closing price per share of our Common Stock on the 10
consecutive trading days immediately preceding, but not including, the effective date of the Delisting Event.

For purposes of this description of the Series A Preferred Stock, “Delisting Event Conversion Date” means a business day fixed
by our Board that is not fewer than 20 days nor more than 35 days after the date on which we provide notice to the holders of the
Series A Preferred Stock of a Delisting Event.

Voting Rights. Holders of Series A Preferred Stock generally will have no voting rights. However, if we do not pay dividends on
any outstanding shares of Series A Preferred Stock for six or more quarterly dividend periods (whether or not declared or consecutive),
holders of Series A Preferred Stock (voting separately as a class with all other outstanding series of preferred stock upon which like
voting rights have been conferred and are exercisable) will be entitled to elect two additional directors to our Board to serve until all
unpaid dividends have been fully paid or declared and set apart for payment. In addition, certain material and adverse changes to the
terms of the Series A Preferred Stock cannot be made without the affirmative vote of holders of at least 66 2/3% of the outstanding
shares of Series A Preferred Stock, voting as a separate class. In any matter in which the Series A Preferred Stock may vote, each share
of Series A Preferred Stock shall be entitled to one vote per $25.00 of liquidation preference.

The  8.375%  Series  B  Cumulative  Perpetual  Preferred  Stock  and  the  Series  B  Depositary  Shares.  We  have  designated  3,600

shares of our Preferred Stock as Series B Preferred Stock.

The  Series  B  Preferred  Stock  underlying  the  Series  B  Depositary  Shares  will  rank,  as  to  dividend  rights  and  rights  upon  our

liquidation, dissolution or winding up:

● senior to all classes or series of our Common Stock and to all other equity securities issued by us expressly designated as

ranking junior to the Series B Preferred Stock;

● senior with respect to the payment of dividends and on parity with respect to the distribution of assets upon our liquidation,

dissolution or winding up with our Series X Preferred Stock;

● on parity with our Series A Preferred Stock, and with any future class or series of our equity securities expressly designated

as ranking on parity with the Series B Preferred Stock;

● junior  to  all  equity  securities  issued  by  us  with  terms  specifically  providing  that  those  equity  securities  rank  senior  to  the
Series  B  Preferred  Stock  with  respect  to  the  payment  of  dividends  and  the  distribution  of  assets  upon  our  liquidation,
dissolution or winding up, none of which exists on the date hereof; and

● effectively junior to all our existing and future indebtedness (including indebtedness convertible into our Common Stock or
Preferred Stock) and to the indebtedness and other liabilities of (as well as any preferred equity interests held by others in)
our existing or future subsidiaries.

Dividends. We will pay cumulative cash dividends on the Series B Preferred Stock, when and as declared by our Board, at the rate
of  8.375%  per  annum  of  the  $25,000.00  liquidation  preference  ($25.00  per  Series  B  Depository  Share)  per  year  (equivalent  to
$2,093.75  per  share  of  Series  B  Preferred  Stock  per  year  or  $2.09375  per  Series  B  Depository  Share  per  year).  Dividends  will  be
payable quarterly in arrears, on or about the 15th day of January, April, July and October; provided that if any dividend payment date
is not a business day, then the dividend which would otherwise have been payable on that dividend payment date may be paid on the
immediately  preceding  business  day  or  the  next  succeeding  business  day,  and  no  interest,  additional  dividends  or  other  sums  will
accumulate. Dividends will accumulate and be cumulative from, and including, the date of original issuance. Dividends on the Series
B Preferred Stock underlying the Series B Depositary Shares will continue to accumulate whether or not we have earnings, whether or
not there are funds legally available for the payment of such dividends, and whether or not such dividends are authorized or declared.

Liquidation Preference. The liquidation preference of each share of Series B Preferred Stock is $25,000.00 ($25.00 per Series B
Depository Share). Upon liquidation, holders of our Series B Preferred Stock will be entitled to receive the liquidation preference with
respect to their shares of Series B Preferred Stock plus an amount equal to any accumulated but unpaid dividends with respect to such
shares up to but excluding the date of payment.

Optional  Redemption.  On  and  after April  15,  2022  but  prior  to April  15,  2023,  the  shares  of  Series  B  Preferred  Stock  were
redeemable at our option, in whole or in part, at a redemption price equal to $26,000.00 per share ($26.00 per Series B Depository
Share),  plus  any  accrued  and  unpaid  dividends.  On  and  after  April  15,  2023  but  prior  to  April  15,  2024,  the  shares  of  Series  B
Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price equal to $25,750.00 per share ($25.75 per
Series B Depository Share), plus any accrued and unpaid dividends. On and after April 15, 2024 but prior to April 15, 2025, the shares
of Series B Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price equal to $25,500.00 per share
($25.50 per Series B Depository Share), plus any accrued and unpaid dividends. On and after April 15, 2025 but prior to April 15,
2026,  the  shares  of  Series  B  Preferred  Stock  will  be  redeemable  at  our  option,  in  whole  or  in  part,  at  a  redemption  price  equal  to
$25,250.00 per share ($25.25 per Series B Depository Share), plus any accrued and unpaid dividends. On and after April 15, 2026 but
prior to April 15, 2027, the shares of Series B Preferred Stock will be redeemable at our option, in whole or in part, at a redemption
price equal to $25,000.00 per share ($25.00 per Series B Depository Share), plus any accrued and unpaid dividends. On or after the
date  fixed  for  redemption  of  shares  of  Series  B  Preferred  Stock,  each  holder  of  Series  B  Depositary  Shares  to  be  redeemed  must
present and surrender the depositary receipts evidencing the Series B Depositary Shares to the depositary at the place designated in the
notice  of  redemption. The  redemption  price  of  such  Series  B  Depositary  Shares  will  then  be  paid  to  or  on  the  order  of  the  person
whose name appears on such depositary receipts as the owner thereof.

Special  Optional  Redemption  Upon  a  Change  of  Control  or  Delisting  Event.  Upon  the  occurrence  of  a  Delisting  Event  (as
defined below), we may, at our option, redeem the Series B Preferred Stock, in whole or in part, within 90 days after the first date on
which  such  Delisting  Event  occurred,  for  cash,  at  a  redemption  price  of  $25,000.00  per  share  (equivalent  to  $25.00  per  Series  B
Depository Share), plus any accrued and unpaid dividends up to, but not including, the date of redemption, and the depositary will
redeem a proportional number of Series B Depositary Shares representing the shares redeemed.

With respect to the Series B Preferred Stock, a “Delisting Event” occurs when, after the original issuance of Series B Preferred
Stock, both (i) the shares of Series B Preferred Stock (or the Series B Depositary Shares) are no longer listed on Nasdaq, the NYSE or
the  NYSE AMER,  or  listed  or  quoted  on  an  exchange  or  quotation  system  that  is  a  successor  to  Nasdaq,  the  NYSE  or  the  NYSE
AMER,  and  (ii)  we  are  not  subject  to  the  reporting  requirements  of  the  Exchange  Act,  but  any  Series  B  Preferred  Stock  is  still
outstanding.

Upon  the  occurrence  of  a  Change  of  Control  (as  defined  below),  we  may,  at  our  option,  redeem  the  Series  B  Preferred  Stock
underlying the Series B Depositary Shares, in whole or in part within 120 days after the first date on which such Change of Control
occurred,  for  cash,  at  a  redemption  price  of  $25,000.00  per  share  (equivalent  to  $25.00  per  Series  B  Depository  Share),  plus  any
accrued and unpaid dividends up to, but not including, the date of redemption, and the depositary will redeem a proportional number
of Series B Depositary Shares representing the shares redeemed.

With  respect  to  the  Series  B  Preferred  Stock,  a  “Change  of  Control”  occurs  when,  after  the  original  issuance  of  the  Series  B

Preferred Stock, the following have occurred and are continuing:

● the  acquisition  by  any  person,  including  any  syndicate  or  group  deemed  to  be  a  “person”  under  Section  13(d)(3)  of  the
Exchange Act, of beneficial ownership, directly or indirectly, through a purchase, merger or other acquisition transaction or
series of purchases, mergers or other acquisition transactions of shares of our stock entitling that person to exercise more than
50% of the total voting power of all shares of our stock entitled to vote generally in elections of directors (except that such
person will be deemed to have beneficial ownership of all securities that such person has the right to acquire, whether such
right is currently exercisable or is exercisable only upon the occurrence of a subsequent condition); and

● following the closing of any transaction referred to in the bullet point above, neither we nor any acquiring or surviving entity
(or if, in connection with such transaction shares of our Common Stock are converted into or exchanged for (in whole or in
part) common equity securities of another entity), has a class of common securities (or ADRs representing such securities)
listed on Nasdaq, the NYSE or the NYSE AMER, or listed or quoted on an exchange or quotation system that is a successor
to Nasdaq, the NYSE or the NYSE AMER.

We  refer  to  redemption  following  a  Delisting  Event  or  Change  of  Control  as  a  “special  optional  redemption.”  If,  prior  to  the
Delisting Event Conversion Date or the Change of Control Conversion Date (each as defined below), as applicable, we have provided
or provide notice of exercise of any of our redemption rights relating to the Series B Preferred Stock (whether our optional redemption
right  or  our  special  optional  redemption  right),  the  holders  of  Series  B  Depositary  Shares  representing  interests  in  the  Series  B
Preferred Stock will not have the conversion right described below.

Conversion. Upon the occurrence of a Delisting Event or a Change of Control, as applicable, each holder of Series B Depositary
Shares representing interests in the Series B Preferred Stock will have the right (unless, prior to the Delisting Event Conversion Date
or  Change  of  Control  Conversion  Date,  as  applicable,  we  have  provided  or  provide  notice  of  our  election  to  redeem  the  Series  B
Preferred Stock) to direct the depositary, on such holder’s behalf, to convert some or all of the Series B Preferred Stock underlying the
Series B Depositary Shares held by such holder on the Delisting Event Conversion Date or Change of Control Conversion Date, as
applicable into a number of shares of our Common Stock (or equivalent value of alternative consideration) per Series B Depositary
Share equal to the lesser of:

● the quotient obtained by dividing (1) the sum of the $25.00 per depositary share liquidation preference plus the amount of
any accumulated and unpaid dividends up to, but not including, the Delisting Event Conversion Date or Change of Control
Conversion  Date,  as  applicable  (unless  the  Delisting  Event  Conversion  Date  or  Change  of  Control  Conversion  Date,  as
applicable  is  after  a  record  date  for  a  Series  B  Preferred  Stock  dividend  payment  and  prior  to  the  corresponding  Series  B
Preferred Stock dividend payment date, in which case no additional amount for such accumulated and unpaid dividend will
be included in this sum) by (2) the Common Stock Price (as defined herein); and

● 1.25313 (i.e., the Share Cap), subject to certain adjustments; and subject, in each case, to certain conditions, including, under
specified circumstances, an aggregate cap on the total number of shares of our Common Stock issuable upon conversion and
to provisions for the receipt of alternative consideration.

If,  prior  to  the  Delisting  Event  Conversion  Date  or  Change  of  Control  Conversion  Date,  as  applicable,  we  have  provided  or
provide a redemption notice, whether pursuant to our special optional redemption right or our optional redemption right, holders of
Series B Depositary Shares representing interests in the Series B Preferred Stock will not have any right to direct the depositary to
convert the Series B Preferred Stock, and any Series B Preferred Stock subsequently selected for redemption that has been tendered
for conversion will be redeemed on the related date of redemption instead of converted on the Delisting Event Conversion Date or
Change of Control Conversion Date, as applicable.

Because each Series B Depository Share represents a 1/1000th interest in a share of the Series B Preferred Stock, the number of
shares of Common Stock ultimately received for each Series B Depositary Share will be equal to the number of shares of Common
Stock received upon conversion of each share of Series B Preferred Stock divided by 1,000. In the event that the conversion would
result in the issuance of fractional shares of Common Stock, we will pay the holder of Series B Depositary Shares cash in lieu of such
fractional shares.

Except as provided above in connection with a Delisting Event or Change of Control, shares of the Series B Preferred Stock are

not convertible into or exchangeable for any other securities or property.

For  purposes  of  this  description  of  the  underlying  Series  B  Preferred  Stock  and  the  Series  B  Depositary  Shares,  “Change  of
Control Conversion Date” means a business day fixed by our Board that is not fewer than 20 days nor more than 35 days after the
date on which we provide the notice described above to the holders of the Series B Depositary Shares representing interests in the
Series B Preferred Stock.

For purposes of this description of the underlying Series B Preferred Stock and the Series B Depositary Shares, “Common Stock
Price”  for  any  Change  of  Control  will  be:  (1)  if  the  consideration  to  be  received  in  the  Change  of  Control  by  the  holders  of  our
Common  Stock  is  solely  cash,  the  amount  of  cash  consideration  per  share  of  Common  Stock;  and  (2)  if  the  consideration  to  be
received in the Change of Control by holders of our Common Stock is other

than solely cash (x) the average of the closing prices for our Common Stock (or, if no closing sale price is reported, the average of the
closing bid and ask prices per share or, if more than one in either case, the average of the average closing bid and the average closing
ask prices per share) for the ten consecutive trading days immediately preceding, but not including, the date on which such Change of
Control occurred as reported on the principal U.S. securities exchange on which our Common Stock is then traded, or (y) the average
of the last quoted bid prices for our Common Stock in the over-the-counter market as reported by OTC Markets Group Inc. or similar
organization for the ten consecutive trading days immediately preceding, but not including, the date on which such Change of Control
occurred,  if  our  Common  Stock  is  not  then  listed  for  trading  on  a  U.S.  securities  exchange.  The  “Common  Stock  Price”  for  any
Delisting  Event  will  be  the  average  of  the  closing  price  per  share  of  our  Common  Stock  on  the  10  consecutive  trading  days
immediately preceding, but not including, the effective date of the Delisting Event.

For purposes of this description of the Series B Preferred Stock and the underlying Series B Depositary Shares, “Delisting Event
Conversion Date” means a business day fixed by our Board that is not fewer than 20 days nor more than 35 days after the date on
which we provide the notice described above to the holders of the Series B Depositary Shares representing interests in the Series B
Preferred Stock.

Voting  Rights.  Holders  of  the  Series  B  Depositary  Shares  representing  interests  in  the  Series  B  Preferred  Stock  generally  will
have no voting rights. However, if we do not pay dividends on any outstanding shares of Series B Preferred Stock for six or more
quarterly dividend periods (whether or not declared or consecutive), holders of Series B Preferred Stock (voting separately as a class
with  all  other  outstanding  series  of  preferred  stock  upon  which  like  voting  rights  have  been  conferred  and  are  exercisable)  will  be
entitled to elect two additional directors to our Board to serve until all unpaid dividends have been fully paid or declared and set apart
for payment. In addition, certain material and adverse changes to the terms of the Series B Preferred Stock cannot be made without the
affirmative vote of holders of at least 66 2/3% of the outstanding shares of Series B Preferred Stock, voting as a separate class. In any
matter  in  which  the  Series  B  Preferred  Stock  may  vote,  each  share  of  Series  B  Preferred  Stock  shall  be  entitled  to  one  vote  per
$25,000.00 of liquidation preference. As a result, each Series B Depository Share will be entitled to 1/1000th of a vote.

The Series X Preferred Stock. We have designated 5,003 shares of our Preferred Stock as Series X Preferred Stock. The Series X

Preferred Stock ranks:

● senior  to  any  class  or  series  of  our  capital  stock  created  specifically  ranking  by  its  terms  junior  to  the  Series  X  Preferred

Stock;

● on parity to our Common Stock;

● on  parity  to  any  class  or  series  of  our  capital  stock  created  specifically  ranking  by  its  terms  on  parity  with  the  Series  X

Preferred Stock; and

● junior  to  any  class  or  series  of  our  capital  stock  created  specifically  ranking  by  its  terms  senior  to  the  Series  X  Preferred

Stock;

in each case, as to distributions of assets upon our liquidation, dissolution or winding up whether voluntarily or involuntarily.

Dividends. Holders of Series X Preferred Stock are entitled to receive dividends on shares of Series X Preferred Stock equal (on

an as-converted basis) to and in the same form as dividends actually paid on our Common Stock.

Liquidation Preference. In the event of our liquidation, dissolution, or winding up, holders of our Series X Preferred Stock will

rank: (i) senior to any class or series of our capital stock specifically ranked by its terms junior to any Series X Preferred Stock; (ii) on
parity with the Common Stock and any other class or series of capital stock specifically ranked by its terms on parity with the Series X
Preferred Stock; and (iii) junior to any class or series of capital stock specifically ranked by its terms senior to any Series X Preferred
Stock.

Redemption. We are not obligated to redeem or repurchase any shares of Series X Preferred Stock. Shares of Series X Preferred

Stock are not otherwise entitled to any redemption rights or mandatory sinking fund or analogous fund provisions.

Conversion. The Series X Preferred Stock is convertible at the option of the holders thereof at any time after issuance into the
number  of  shares  of  Common  Stock  determined  by  dividing  the  aggregate  stated  value  of  the  Series  X  Preferred  Stock  being
converted by the conversion price then in effect. The initial conversion price is $4.03 and is subject to adjustment as described below.
No holder may request a conversion of its Series X Preferred Stock to the extent such conversion would result in the holder and its
affiliates beneficially owning more than a pre-set conversion blocker threshold, which will initially be set at 19.99% of our Common
Stock then outstanding (the “Beneficial Ownership Limitation”). The amount of beneficial ownership of a holder and its affiliates will
be determined in accordance with Section 13(d) of the Exchange Act, and the rules and regulations of that section.

Conversion  Price Adjustment-Stock  Dividends  and  Stock  Splits.  If  we  pay  a  stock  dividend  or  otherwise  make  a  distribution
payable  in  shares  of  Common  Stock  with  respect  to  the  then  outstanding  shares  of  Common  Stock,  subdivide  or  combine  our
outstanding Common Stock, or reclassify our Common Stock in such a way that we issue additional shares of our capital stock, the
conversion  price  will  be  adjusted  by  multiplying  the  then-existing  conversion  price  by  a  fraction,  the  numerator  of  which  is  the
number of shares of Common Stock outstanding immediately before the distribution, dividend, adjustment or recapitalization and the
denominator of which is the number of shares of Common Stock outstanding immediately after such action.

Fundamental Transaction. If we effect a “fundamental transaction” (as defined below), then upon any future conversion of the
Series X Preferred Stock, the holders will have the right to receive, for each share of Common Stock they would have received upon
such conversion, the same kind and amount of securities, cash or property as such holder would have been entitled to receive in the
fundamental  transaction  had  it  been  the  holder  of  Common  Stock  immediately  prior  to  the  fundamental  transaction.  The  term
“fundamental transaction” means any of the following:

● a merger or consolidation of the Company with or into another entity or any stock sale to, or other business combination in

which the Company is not the surviving entity;

● the sale of all or substantially all of our assets in one transaction or a series of related transactions;

● any completed tender offer or exchange offer involving holders of Common Stock in which more than 50% of the Common
Stock not held by us or any other person making such offer is converted or exchanged into other securities, cash or property;
or

● any  reclassification  of  Common  Stock  or  any  compulsory  share  exchange  by  which  our  Common  Stock  is  effectively

converted into or exchanged for other securities, cash or property (but not a reverse stock split).

If  the  holders  of  Common  Stock  are  given  a  choice  as  to  the  securities,  cash  or  property  to  be  received  in  a  fundamental

transaction, the holders of Series X Preferred Stock will be given the same choice on conversion of such holders’ shares.

Voting Rights. The Series X Preferred Stock has no voting rights, except to the extent expressly provided in our Certificate of
Incorporation or as otherwise required by law. However, so long as at least 50% of the authorized shares of Series X Preferred Stock
are  outstanding,  we  may  not  take  any  of  the  following  actions  without  the  affirmative  consent  of  holders  of  a  majority  of  the
outstanding Series X Preferred Stock:

● amend  our  Certificate  of  Incorporation,  By-laws  or  other  charter  documents  so  as  to  materially,  specifically  and  adversely

affect the preferences, rights, or privileges of the Series X Preferred Stock;

● issue  additional  shares  of  Series  X  Preferred  Stock  or  increase  or  decrease  the  number  of  authorized  shares  of  Series  X

Preferred Stock;

● sell, assign, monetize, pledge or otherwise divest or encumber our rights under any material license agreement, joint venture

or other partnership agreement to which we are a party and involving any drug or drug candidate;

● issue or commit to issue any other equity securities, with certain exceptions;

● issue any equity-based award or compensation to certain of our officers, unless the award has been unanimously approved by
our compensation committee at a time when a designee appointed by the Series X Preferred holders is then serving on that
committee; or

● enter into any agreement or understanding to take any of the actions listed above.

Anti-takeover Effects of Provisions of our Certificate of Incorporation and By-laws and Delaware Law

Certificate  of  Incorporation  and  By-laws  Provisions.  Our  Certificate  of  Incorporation  authorizes  our  Board  to  issue  up  to
1,000,000 shares of Preferred Stock without stockholder approval and to set the rights, preferences and other designations, including
voting rights, of those shares as the Board may determine. In addition, our By-laws require certain procedures to be followed and time
periods to be met for any stockholder to propose matters to be considered at annual meetings of stockholders, including nominating
directors for election at those meetings. Our By-laws also provide that our Board is able to elect a director to fill a vacancy created by
the expansion of the Board or due to the resignation or departure of an existing board member. Provisions of Delaware law and our
Certificate of Incorporation and By-laws could make the acquisition of our Company through a tender offer, a proxy contest or other
means more difficult and could make the removal of incumbent officers and directors more difficult. We expect these provisions to
discourage  coercive  takeover  practices  and  inadequate  takeover  bids  and  to  encourage  persons  seeking  to  acquire  control  of  our
Company to first negotiate with our Board. We believe that the benefits provided by our ability to negotiate with the proponent of an
unfriendly  or  unsolicited  proposal  outweigh  the  disadvantages  of  discouraging  these  proposals.  We  believe  the  negotiation  of  an
unfriendly or unsolicited proposal could result in an improvement of its terms.

Delaware  Law.  We  are  subject  to  Section  203  of  the  DGCL,  an  anti-takeover  provision.  In  general,  Section  203  prohibits  a
publicly held Delaware corporation from engaging in a “business combination” with an “interested stockholder” for a period of three
years following the date the person became an interested stockholder, unless:

● prior to the date of the transaction, the board of directors of the corporation approved either the business combination or the

transaction which resulted in the stockholder becoming an interested stockholder;

● upon  completion  of  the  transaction  that  resulted  in  the  stockholder  becoming  an  interested  stockholder,  the  interested
stockholder owned at least 85% of the voting stock of the corporation outstanding at the time the transaction commenced,
excluding for purposes of determining the number of shares outstanding (a) shares owned by persons who are directors and
also  officers,  and  (b)  shares  owned  by  employee  stock  plans  in  which  employee  participants  do  not  have  the  right  to
determine confidentially whether shares held subject to the plan will be tendered in a tender or exchange offer; or

● on or subsequent to the date of the transaction, the business combination is approved by the board and authorized at an annual
or special meeting of stockholders, and not by written consent, by the affirmative vote of at least 66 2/3% of the outstanding
voting stock which is not owned by the interested stockholder.

Generally, a “business combination” includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to
the interested stockholder. An “interested stockholder” is a person who, together with affiliates and associates, beneficially owns, or is
an affiliate of the corporation and within three years prior to the determination of interested stockholder status did own, 15% or more
of a corporation’s outstanding voting securities. We expect the existence of this provision to have an anti-takeover effect with respect
to transactions our Board does not approve in advance.

Exhibit 10.10

November 1, 2022

Thomas Burns
VIA EMAIL/DOCUSIGN

Dear Thomas:

As you know, you are employed by XOMA Corporation (the “Company”) pursuant to the terms of an Officer Employment
Agreement  dated August  7,  2017,  as  amended  on April  1,  2022  (the  “Agreement”). You  and  the  Company  are  hereby  agreeing  to
amend the Agreement to modify the retention benefit contained therein, as set forth below (the “Amendment”).

Under the existing terms of the Agreement, in order to be eligible for the retention benefit, you must remain employed by the
Company for a twelve (12)-month period (the “Period”) following the first day of employment of the Company’s new Chief Executive
Officer. By the terms of this Amendment, the Period shall be accelerated to start on November 1, 2022.

Other than set forth herein, the terms of the Agreement shall remain in full force and effect.

This Amendment  forms  the  complete  and  exclusive  agreement  between  you  and  the  Company  with  respect  to  this  subject
matter. It supersedes any other agreements or promises made to you by anyone, whether oral or written, with respect to such subject
matter. Changes to the terms of this Amendment require a written modification signed by an officer of the Company. This Amendment
may  be  delivered  and  executed  via  facsimile,  electronic  mail  (including  pdf  or  any  electronic  signature  complying  with  the  U.S.
federal ESIGN Act of 2000, Uniform Electronic Transactions Act or other applicable law) or other transmission method and shall be
deemed to have been duly and validly delivered and executed and be valid and effective for all purposes.

Please sign and date this letter and return it to me.

Sincerely,

Jim Neal
On behalf of the Board of Directors

Understood and Accepted:

/s/ Thomas Burns  
Thomas Burns

November 1, 2022     
Date

              
 
 
Exhibit 10.16

AMENDED AND RESTATED OFFICER EMPLOYMENT AGREEMENT

This  Amended  and  Restated  Officer  Employment  Agreement  (“Agreement”)  between  Owen  Hughes
(“Employee”) and XOMA Corporation (“XOMA” or “the Company”) (collectively, the “Parties”) is effective as
of January 8, 2024 (the “Agreement Effective Date”).

WHEREAS, Employee is currently employed by the Company as its Interim Chief Executive Officer,
and the Company desires to change Employee’s title to Chief Executive Officer commencing on the Agreement
Effective Date, and Employee desires to serve in such capacity, pursuant to the terms and conditions set forth in
this Agreement.

NOW,  THEREFORE,  in  consideration  of  the  mutual  promises  and  covenants  contained  herein,  it  is

hereby agreed by and between the parties hereto as follows:

1.

Employment.  Employee’s  employment  with  XOMA  in  the  position  of  Chief  Executive  Officer
shall commence on the Agreement Effective Date. Employee’s employment with XOMA will be governed by
the terms set forth in this Agreement.

2.

Position and Responsibilities. Employee shall devote reasonable best efforts and substantially all
of Employee’s working time and attention to employment with XOMA. Employee shall perform those duties
and responsibilities associated with Chief Executive Officer and as may be directed by the Board of Directors of
XOMA (the “Board”) and the Non-Executive Chairman of the Board or Lead Independent Director, if any, to
whom  Employee  will  report.  While  employed  by  XOMA,  Employee  may  not  accept  consulting  or  other
business or non-profit opportunities without first obtaining written approval from the Board. In addition, while
employed by XOMA, except on behalf of XOMA, Employee will not directly or indirectly serve as an officer,
director,  stockholder,  employee,  partner,  proprietor,  investor,  joint  venturer,  associate,  representative  or
consultant of any other person, corporation, firm, partnership or other entity whatsoever known by Employee to
compete with XOMA (or that is planning or preparing to compete with XOMA), anywhere in the world, in any
line of business engaged in (or planned to be engaged in) by XOMA; provided, however, that Employee may
purchase  or  otherwise  acquire  up  to  (but  not  more  than)  five  percent  (5%)  of  any  class  of  securities  of  any
enterprise  (but  without  participating  in  the  activities  of  such  enterprise)  if  such  securities  are  listed  on  any
national or regional securities exchange.

3.

Term  of  Employment.  The  term  of  Employee’s  employment  with  XOMA  shall  be  the  period
from  the  Agreement  Effective  Date  until  Employee’s  employment  is  terminated  pursuant  to  Section  7.
Consistent  with  XOMA  policy,  Employee’s  employment  relationship  with  XOMA  is  at-will.  Accordingly,
Employee may resign Employee’s employment with XOMA at any time and for any reason whatsoever simply
by notifying XOMA; and XOMA may terminate Employee’s employment at any time, with or without Cause
(as defined in Section 7(d)) or advance notice, subject to the provisions of Sections 7, 8 and 9.

278679798 v3

-1-

4.

Compensation and Reimbursement of Expenses.

(a)

Compensation. Employee will receive for services to be rendered hereunder a base salary
paid at the rate of $575,000 per year, less applicable payroll deductions and withholdings (the “Base Salary”),
paid  on  XOMA’s  ordinary  payroll  cycle.  In  addition,  Employee  shall  be  eligible  to  participate  in  XOMA’s
Corporate Achievement Goals plan (“CAGs”), as it may be amended from time to time in accordance with its
terms, with an initial target rate of 60% of Base Salary (the “Target Bonus”), which can be adjusted from time
to time by the Board.  

(b)

Equity Awards.  On the Agreement Effective Date, the Company will grant Employee an
award  of  performance  units  pursuant  to  the  Company’s  Equity  Incentive  Plan  (the  “Plan”)  covering  a  target
number  of  shares  of  the  Company’s  common  stock  equal  to  275,000  shares  (the  “Performance  Units”).   The
Performance Units shall vest based upon the achievement of performance-based vesting criteria set forth in the
award agreement evidencing the grant (subject to Employee’s continuous service). Employee may be eligible
for additional annual equity grants at the discretion of the Board.  

(c)

Reimbursement of Expenses. XOMA shall reimburse Employee for all reasonable travel
and other expenses incurred in performing Employee’s obligations under this Agreement in a manner consistent
with XOMA policies.

5.

Participation  in  Benefit  Plans.  The  payments  provided  in  Section  4  are  in  addition  to  benefits
Employee is entitled to under any employee benefit plan of XOMA for which Employee is or becomes eligible.
The Employee shall be entitled to participate in any benefit plan for which key executives of the Company are
eligible.  

6.

Compliance  with  Proprietary  Information  Agreement  and  XOMA  Policies.  As  a  condition  of
employment  with  XOMA  under  this Agreement,  Employee  will  continue  to  be  bound  by  the  obligations  set
forth in that certain Employee Confidential Information and Inventions Assignment Agreement dated December
27,  2022  by  and  between  the  Company  and  Employee  (the  “Confidentiality  Agreement”).  In  addition,
Employee  is  required  to  abide  by  XOMA’s  policies  and  procedures  (including  but  not  limited  to  XOMA’s
Employee Handbook), as adopted or modified from time to time within XOMA’s discretion; provided, however,
that in the event the terms of this Agreement differ from or are in conflict with XOMA’s general employment
policies or practices, this Agreement shall control.

7.

Termination of Employment.

(a)

Termination by Employee. As provided in Section 3, Employee may resign Employee’s
employment with XOMA at any time and for any reason. Employee will not be entitled to any of the severance
benefits  set  forth  in  Section  8  or  9  if  Employee  resigns,  unless  such  resignation  is  for  Good  Reason.  For
purposes  of  this  Agreement,  Employee  shall  have  “Good  Reason”  for  resignation  from  employment  with
XOMA if any of the following actions are taken by XOMA without Employee’s prior express written consent:
(i) a reduction in Employee’s Target Bonus unless consistent to target bonus reductions for all other members of
XOMA’s  senior  management  team,  (ii)  a  reduction  in  Employee’s  Base  Salary  by  more  than  10%;  (iii)  a
material reduction in Employee’s title or duties (including responsibilities and/or authorities); or (iv) any

-2-

other  material  breach  of  this  Agreement.    In  order  for  Employee  to  resign  for  Good  Reason,  each  of  the
following requirements must be met: (A) Employee must provide written notice to the Board within ninety (90)
days  after  the  occurrence  of  the  event  giving  rise  to  Good  Reason  setting  forth  the  basis  for  Employee’s
resignation,  (B)  Employee  must  allow  XOMA  at  least  thirty  (30)  days  from  receipt  of  such  written  notice  to
cure such event, (C) such event is not reasonably cured by XOMA within such thirty (30) day period (the “Cure
Period”),  and  (D)  Employee  must  resign  from  all  positions  Employee  then  holds  with  XOMA  not  later  than
thirty (30) days after the expiration of the Cure Period. If Employee resigns for Good Reason, Employee shall
be entitled to the severance benefits set forth in Section 8 or 9, as applicable.

(b)

Termination by XOMA Without Cause. Employee may be terminated by XOMA without
Cause,  but  in  such  case,  Employee  shall  be  entitled  to  the  severance  benefits  set  forth  in  Section  8  or  9,  as
applicable.

(c)

Termination  Upon  Death  or  Permanent  Disability.  Except  as  required  by  law  and  as
provided in Section 8, all benefits and other rights of Employee under this Agreement shall be terminated by
Employee’s death or Permanent Disability. For purposes of this Agreement, “Permanent Disability” is defined
as Employee being incapable of performing duties to XOMA by reason of any medically determined physical or
mental impairment that can be expected to last for a period of more than six (6) consecutive months from the
first date of Employee’s absence due to the disability. XOMA will give Employee at least four (4) weeks written
notice of termination due to such disability.

(d)

Termination  by  XOMA  for  Cause.  XOMA  may  terminate  Employee’s  employment  for
Cause,  in  which  case,  Employee  will  not  be  entitled  to  any  severance  benefits  under  Section  8  or  9.    For
purposes of this Agreement, XOMA will have Cause to terminate Employee’s employment as the result of:

performance under this Agreement;

(i)

willful  material  fraud  or  material  dishonesty  in  connection  with  Employee’s

(ii)

material breach of this Agreement or of XOMA’s Code of Ethics;

(iii) misappropriation of a material business opportunity of XOMA;

(iv)

misappropriation of any XOMA funds or property; or

felony.

(v)

conviction of, or the entering of a plea of guilty or no contest with respect to, a

(e)

Notice  and  Opportunity  to  Cure.  It  shall  be  a  condition  precedent  to  XOMA’s  right  to
terminate Employee’s employment for the reasons set forth in Section 7(d)(ii) of this Agreement that (i) XOMA
shall first have given Employee written notice stating with specificity the reason for the termination (“Breach”)
and (ii) if such Breach is capable of cure or remedy, Employee will have a period of thirty (30 days after the
notice is given to remedy the Breach.

-3-

(f)

Resignation from any XOMA Boards. Upon termination of employment for any reason,
and as a precondition to Employee’s receipt of the severance benefits set forth in Section 8 or 9, Employee shall
resign from any and all positions Employee holds with any board of any XOMA entity, including any XOMA
subsidiaries, to be effective no later than the date of Employee’s employment termination (or such other date
requested or permitted by the Board).

(g)

Return  of  XOMA  Property.  Upon  termination  of  employment  for  any  reason,  and  as  a
precondition  to  Employee’s  receipt  of  the  severance  benefits  set  forth  in  Section  8  or  9,  Employee  shall
immediately  return  to  XOMA  all  documents,  telephones,  computers,  keys,  credit  cards,  other  property  and
records of XOMA, and shall return or destroy all copies, within Employee’s possession, custody or control.

(h)

Release  of  Claims.  As  a  condition  of  entering  into  this  Agreement  and  receiving  the
severance benefits set forth in Section 8 or 9, Employee shall execute and deliver to XOMA a release of claims
in favor of XOMA substantially in the form attached hereto as Exhibit A (the “Release Agreement”) within the
timeframe  set  forth  in  the  Release Agreement,  but  not  later  than  forty-five  (45)  days  following  Employee’s
employment termination date, and allow the Release Agreement to become effective according to its terms (by
not invoking any legal right to revoke it) within any applicable time period set forth in the Release Agreement.

8.

Severance  Benefits  Outside  of  Change  of  Control  Protection  Period.  Subject  to  Sections  7(f),
7(g) and 7(h) and Employee’s continued compliance with the terms of this Agreement, the following provisions
of this Section 8 shall apply upon the occurrence of an event of termination of Employee’s employment with
XOMA  as  provided  in  Section  7(a)  for  Good  Reason  outside  of  a  Change  of  Control  Protection  Period  (as
defined  below  in  Section  9(f)),  Section  7(b)  for  termination  without  Cause  outside  of  a  Change  of  Control
Protection Period, or Section 7(c) due to death or Permanent Disability at any time (whether inside or outside of
a Change of Control Protection Period), in each case, provided that the termination of Employee’s employment
with XOMA constitutes a “separation from service” as provided in Treas. Reg. Section 1.409A-1(h).

(a)

Cash  Severance.  XOMA  shall  pay  Employee,  or  in  the  event  of  Employee’s  death  or
Permanent Disability, Employee’s beneficiaries, as severance pay: (i) one (1) times Employee’s Base Salary in
effect  as  of  Employee’s  employment  termination  date  (disregarding  any  reduction  in  the  Employee’s  Base
Salary  that  would  give  rise  to  Employee’s  right  to  resign  with  Good  Reason);  and  (ii)  a  prorated  portion  of
Employee’s  Target  Bonus  for  the  fiscal  year  in  which  the  termination  occurs,  calculated  by  multiplying  the
annual Target Bonus by a fraction, the numerator of which shall be the number of months (including a portion
of a month, if applicable) of the fiscal year during which Employee was employed prior to the occurrence of the
termination, and the denominator of which shall be twelve (12). In addition, if Employee is terminated without
Cause  after  the  completion  of  any  fiscal  year  for  which  Employee  was  eligible  to  receive  a  bonus  payment
under CAGs, but before such CAGs payment is made, Employee shall be entitled to receive a bonus payment
for  such  year  consistent  with  Employee’s  performance  against  CAGs  objectives  and  the  good  faith
determination by the Board that CAGs bonuses are payable for such year. The severance payment described in
Section  8(a)(i)  shall  be  paid  in  monthly  installments  over  twelve  (12)  months,  with  the  first  two  (2)  of  such
monthly installments being paid in a lump sum sixty (60) days after Employee’s employment termination date,
and the remaining

-4-

installments being paid monthly thereafter until fully paid. The severance payments described in Section 8(a)(ii)
shall be paid in a lump sum sixty (60) days after Employee’s employment termination date.

(b)

Group Health Coverage and Certain Other Benefits. For a period of twelve (12) months
following an event of termination under Section 7(a) for Good Reason or under Section 7(b) without Cause (the
“COBRA  Premium  Period”),  XOMA  shall  pay  the  full  cost  of  COBRA  continuation  coverage  (the  “COBRA
Premiums”) of Employee and Employee’s spouse and eligible dependents (collectively, the “Covered Persons”),
provided,  however,  that  (A)  each  Covered  Person  constitutes  a  qualified  beneficiary,  as  defined  in  Section
4980B(g)(1)  of  the  Internal  Revenue  Code  of  1986,  as  amended  (“Code”);  and  (B)  Employee  elects
continuation  coverage  within  the  prescribed  time  period  under  the  Consolidated  Omnibus  Budget
Reconciliation Act of 1985, as amended (“COBRA”). The payments by XOMA for such group health coverage
shall cease prior to the expiration of the twelve (12) month period in this Section 8(b), upon commencement of
substantially similar coverage for all Covered Persons as a result of the employment of Employee by another
employer, or when Employee ceases to be eligible for COBRA continuation coverage for any reason, including
plan termination. Notwithstanding the foregoing, if XOMA determines, in its sole discretion, that it cannot pay
the  COBRA  Premiums  without  potentially  incurring  financial  costs  or  penalties  under  applicable  law
(including, without limitation, Section 2716 of the Public Health Service Act), regardless of whether Covered
Persons elect or are eligible for COBRA coverage, XOMA instead shall pay to Employee, on the first day of
each calendar month following Employee’s employment termination date, a fully taxable cash payment equal to
the applicable COBRA premiums for that month (including the amount of COBRA premiums for all Covered
Persons and an additional amount to pay for the taxes on all such amounts), less required payroll deductions and
withholdings (such amount, the “Special Cash Payment”), for the remainder of the COBRA Premium Period.
Employee may, but is not obligated to, use such Special Cash Payments toward the cost of COBRA premiums.

(c)

Outplacement  Program.  Upon  the  occurrence  of  an  event  of  termination  under  Section
7(a) for Good Reason only or under Section 7(b) without Cause, Employee will be entitled to participate in a
twelve  (12)-month  executive  outplacement  program  provided  by  an  executive  coaching  or  outplacement
service, at XOMA’s expense not to exceed $15,000 and paid directly to the coach or outplacement service (the
“Outplacement Services”). The Outplacement Services will commence after the Effective Date of the Release
Agreement (as defined therein).

9.

Severance Benefits During a Change of Control Protection Period. Subject to Sections 7(f), 7(g)
and 7(h) and Employee’s continued compliance with the terms of this Agreement, the following provisions of
this  Section  9  shall  apply  upon  the  occurrence  of  an  event  of  termination  of  Employee’s  employment  with
XOMA as provided in Section 7(a) for Good Reason during a Change of Control Protection Period or Section
7(b) for termination without Cause during a Change of Control Protection Period, in each case, provided that
the termination of Employee’s employment with XOMA constitutes a “separation from service” as provided in
Treas. Reg. Section 1.409A-1(h).

(a)

Cash Severance.  Employee shall be entitled to receive a severance payment of (i) two (2)
times  Employee’s  Base  Salary  in  effect  immediately  prior  to  termination  of  employment  (disregarding  any
reduction in the Employee’s Base Salary that would give rise to

-5-

Employee’s  right  to  resign  with  Good  Reason),  (ii)  two  (2)  times  Employee’s  Target  Bonus  in  effect  for  the
fiscal  year  in  which  the  termination  occurs;  and  (iii)  any  earned  but  unpaid  bonus  for  any  prior  performance
period (Sections 9(a)(i)-(iii) collectively the “Change in Control Protection Period Severance Payments”). The
Change  in  Control  Protection  Period  Severance  Payments  shall  be  paid  in  a  lump  sum  sixty  (60)  days  after
Employee’s employment termination date.

(b)

Group  Health  Coverage  and  Certain  Other  Benefits.  For  a  period  of  twenty-four  (24)
months, XOMA shall pay the full cost of the COBRA Premiums of the Covered Persons, subject to the same
terms and conditions set forth in Section 8(b).

(c)

Outplacement  Program.  Employee  will  be  entitled  to  the  Outplacement  Services  for

twelve (12) months, subject to the same terms and conditions set forth in Section 8(c).

(d)

Equity Acceleration and Extended Option Exercise Period.  The vesting of all time-based
equity awards granted to Employee by XOMA (including any such options granted or assumed by the surviving
or continuing entity of the Change of Control) and still outstanding (“Time-Based Awards”) shall automatically
be  accelerated  so  that  all  the  Time-Based  Awards  may  be  exercised  (if  applicable)  immediately  upon
Employee’s  termination  date  for  any  or  all  of  the  subject  shares,  and  the  post-termination  exercise  period  of
each Time-Based Award  (if  applicable)  shall  be  extended  to  the  earlier  of  sixty  (60)  months  after  the  date  of
such termination and the remainder of the maximum term of such Time-Based Award); and (B) with respect to
any performance-based stock awards (“Performance Awards”) at the time of such termination, the Board (or its
Compensation Committee) will assess in good faith the level of achievement of any performance goals for such
Performance Awards  and  will  determine  in  its  sole  discretion  the  degree  of  achievement  of  the  performance
goal(s) underlying such Performance Awards. The Time-Based Awards and Performance Awards shall continue
to be subject to all other terms and conditions of the applicable equity incentive or share option plans and the
applicable award agreements between the Parties.

(e)
following events:

For purposes of this Agreement, “Change of Control” means the occurrence of any of the

a  merger,  amalgamation  or  acquisition  in  which  XOMA  is  not  the  surviving  or
continuing  entity,  except  for  a  transaction  the  principal  purpose  of  which  is  to  change  the  jurisdiction  of
XOMA’s organization;

(i) 

XOMA;

(ii) 

the  sale,  transfer  or  other  disposition  of  all  or  substantially  all  of  the  assets  of

any other reorganization or business combination in which fifty percent (50%) or
more of XOMA’s outstanding voting securities are transferred to different holders in a single or series of related
transactions;

(iii) 

XOMA;

(iv) 

approval  by  the  shareholders  of  XOMA  of  a  plan  of  complete  liquidation  of

Exchange Act of 1934, as amended) becoming the “beneficial owner” (as defined in

(v) 

any “person” (as such term is used in Sections 13(d) and 14(d) of the Securities

-6-

Rule 13d-3 under said Act), directly or indirectly, of securities of XOMA representing more than fifty percent
(50%) of the total voting power represented by XOMA’s then outstanding voting securities; or

(vi) 

a  change  in  the  composition  of  the  Board,  as  a  result  of  which  fewer  than  a
majority of directors are Incumbent Directors. “Incumbent Directors” shall mean directors who (A) are directors
of  XOMA  as  of  the  date  hereof,  (B)  are  elected,  or  nominated  for  election,  to  the  Board  with  the  affirmative
votes of the directors of XOMA as of the date hereof, or (C) are elected, or nominated for election, to the Board
with  the  affirmative  votes  of  at  least  a  majority  of  those  directors  whose  election  or  nomination  was  not  in
connection  with  any  transaction  described  in  subsections  (i)  through  (v)  or  in  connection  with  an  actual  or
threatened proxy contest relating to the election of directors of XOMA.

(f)

For  purposes  of  this Agreement,  the  “Change  of  Control  Protection  Period”  means  the
period commencing two (2) months prior to the execution of the definitive agreement for a Change of Control
and terminating twelve (12) months following the closing of a Change of Control.

(g)

Excise Tax.

(i)

In  the  event  that  the  benefits  provided  for  in  this  Section  9  would  constitute  a
“parachute payment” within the meaning of Section 280G of the Code, and but for this sentence, be subject to
the excise tax imposed by Section 4999 of the Code (“Excise Tax”) (a “280G Payment”), then any such 280G
Payment (the “Payment”) shall be equal to the Reduced Amount. The “Reduced Amount” shall be either (x) the
largest portion of the Payment that would result in no portion of the Payment (after reduction) being subject to
the Excise Tax or (y) the largest portion, up to and including the total, of the Payment, whichever amount (i.e.,
the amount determined by clause (x) or by clause (y)), after taking into account all applicable federal, state and
local  employment  taxes,  income  taxes,  and  the  Excise  Tax  (all  computed  at  the  highest  applicable  marginal
rate), results in Employee’s receipt, on an after-tax basis, of the greater economic benefit notwithstanding that
all or some portion of the Payment may be subject to the Excise Tax. If a reduction in a Payment is required
pursuant  to  the  preceding  sentence  and  the  Reduced  Amount  is  determined  pursuant  to  clause  (x)  of  the
preceding sentence, the reduction shall occur in the manner (the “Reduction Method”) that results in the greatest
economic benefit for Employee. If more than one method of reduction will result in the same economic benefit,
the items so reduced will be reduced pro rata (the “Pro Rata Reduction Method”).

(ii)

Notwithstanding any provision to the contrary, if the Reduction Method or the Pro
Rata Reduction Method would result in any portion of the Payment being subject to taxes pursuant to Section
409A that would not otherwise be subject to taxes pursuant to Section 409A, then the Reduction Method and/or
the Pro Rata Reduction Method, as the case may be, shall be modified so as to avoid the imposition of taxes
pursuant to Section 409A as follows: (A) as a first priority, the modification shall preserve to the greatest extent
possible,  the  greatest  economic  benefit  for  Employee  as  determined  on  an  after-tax  basis;  (B)  as  a  second
priority, Payments that are contingent on future events (e.g., being terminated without Cause), shall be reduced
(or eliminated) before Payments that are not contingent on future events; and (C) as a third priority, Payments
that are “deferred compensation” within the meaning of Section 409A shall be

-7-

reduced  (or  eliminated)  before  Payments  that  are  not  deferred  compensation  within  the  meaning  of  Section
409A.

(iii)

Unless Employee and XOMA agree on an alternative accounting firm, XOMA’s
accountants shall perform the foregoing calculations.  If the accountants are serving as accountant or auditor for
the  individual,  entity  or  group  effecting  the  Change  of  Control  transaction,  XOMA  shall  appoint  a  nationally
recognized accounting firm to make the determinations required by this Section.  For purposes of making the
calculations  required  by  this  Section,  the  accountants  may  make  reasonable  assumptions  and  approximations
and  may  rely  on  interpretations  concerning  the  application  of  the  Code  for  which  there  is  a  “substantial
authority” tax reporting position. The Parties shall furnish such information and documents as the accountants
may reasonably request in order to make a determination under this Section.  XOMA shall bear all reasonable
costs  the  accountants  incur  in  connection  with  calculations  contemplated  by  this  Section.    XOMA  shall  use
commercially reasonable efforts to cause the accountants to make the determinations hereunder to provide its
calculations,  together  with  detailed  supporting  documentation,  to  Employee  and  XOMA  within  fifteen  (15)
calendar days after the date on which Employee’s right to a 280G Payment becomes reasonably likely to occur
(if requested at that time by Employee or XOMA) or such other time as requested by Employee or XOMA.

(iv)

If Employee receives a Payment for which the Reduced Amount was determined
pursuant  to  clause  (x)  of  Section  9(g)(i)  and  the  Internal  Revenue  Service  determines  thereafter  that  some
portion of the Payment is subject to the Excise Tax, Employee agrees to promptly return to XOMA a sufficient
amount  of  the  Payment  (after  reduction  pursuant  to  clause  (x)  of  Section  9(g)(i))  so  that  no  portion  of  the
remaining  Payment  is  subject  to  the  Excise  Tax.  For  the  avoidance  of  doubt,  if  the  Reduced  Amount  was
determined  pursuant  to  clause  (y),  Employee  shall  have  no  obligation  to  return  any  portion  of  the  Payment
pursuant to the preceding sentence.

10.

Binding  Agreement.  This  Agreement  shall  be  binding  upon,  and  inure  to  the  benefit  of,  the

Parties and their respective permitted successors and assigns.

11.

Compliance with Section 409A of the Code.

(a)

It  is  intended  that  this Agreement  will  comply  with  Section  409A  of  the  Code  and  its
regulations  and  guidelines  (collectively,  “Section  409A”),  to  the  extent  the  Agreement  is  subject  to  Section
409A,  and  the Agreement  shall  be  interpreted  on  a  basis  consistent  with  such  intent.  If  an  amendment  of  the
Agreement is necessary in order for it to comply with Section 409A, the Parties will negotiate in good faith to
amend  the  Agreement  in  a  manner  that  preserves  the  original  intent  of  the  Parties  to  the  extent  reasonably
possible.  No  action  or  failure  to  act  under  this  Section  11  shall  subject  XOMA  to  any  claim,  liability,  or
expense,  and  XOMA  shall  not  have  any  obligation  to  indemnify  or  otherwise  protect  Employee  from  the
obligation to pay any taxes, interest or penalties under Section 409A.

(b) With  respect  to  any  reimbursement  or  in-kind  benefit  arrangements  of  XOMA  and  its
subsidiaries that constitute deferred compensation for purposes of Section 409A, except as otherwise permitted
by Section 409A, the following conditions shall be applicable: (A) the amount eligible for reimbursement, or in-
kind benefits provided, under any such arrangement

-8-

in one calendar year may not affect the amount eligible for reimbursement, or in-kind benefits to be provided,
under  such  arrangement  in  any  other  calendar  year  (except  that  the  benefit  plans  may  impose  a  limit  on  the
amount that may be reimbursed or paid), (B) any reimbursement must be made on or before the last day of the
calendar  year  following  the  calendar  year  in  which  the  expense  was  incurred,  and  (C)  the  right  to
reimbursement  or  in-kind  benefits  is  not  subject  to  liquidation  or  exchange  for  another  benefit.  Whenever
payments under this Agreement are to be made in installments, each such installment shall be deemed to be a
separate payment for purposes of Section 409A.

(c)

If  Employee  is  deemed  on  the  date  of  “separation  from  service”  (under  Treas.  Reg.
Section 1.409A-1(h)) to be a “specified employee” (under Treas. Reg. Section 1.409A-1(i)), then with regard to
any payment or benefit that is considered deferred compensation under Section 409A of the Code payable on
account of a “separation from service” that is required to be delayed under Section 409A(a)(2)(B) of the Code
(after  taking  into  account  any  applicable  exceptions  to  such  requirement),  such  payment  or  benefit  shall  be
made  or  provided  on  the  earlier  of  (i)  the  expiration  of  the  six  (6)-month  period  measured  from  the  date  of
Employee’s “separation from service,” or (ii) the date of Employee’s death (“Delay Period”). Upon expiration
of the Delay Period, all payments and benefits delayed under this Section 11(c) shall be paid or reimbursed to
Employee in a lump sum and any remaining payments and benefits due under this Agreement shall be paid or
provided  on  the  payment  dates  specified.  For  purposes  of  any  provision  of  this Agreement  providing  for  the
payment of any amounts or benefits upon or following a termination of employment, references to Employee’s
“termination of employment” (and corollary terms) shall be construed to refer to Employee’s “separation from
service” (under Treas. Reg. Section 1.409A-1(h)).

12.

Notices.  Notices  and  all  other  communications  contemplated  by  this  Agreement  shall  be  in
writing and shall be deemed to have been duly given upon actual confirmed receipt by mail, courier or email. In
the case of Employee, mailed notices shall be addressed to Employee at the home or personal email address that
Employee  most  recently  communicated  to  XOMA  in  writing.  In  the  case  of  XOMA,  mailed  notices  shall  be
addressed to its corporate headquarters, and all notices shall be directed to the attention of its Secretary.

13.

Successors.

(a)

XOMA’s  Successors.  Any  successor  to  XOMA  (direct  or  indirect,  by  purchase,  lease,
merger, amalgamation, consolidation, liquidation or otherwise) to all or substantially all of XOMA’s business or
assets  shall  assume  XOMA’s  obligations  under  this  Agreement  and  agree  expressly  to  perform  XOMA’s
obligations under this Agreement in the same manner and to the same extent as XOMA would be required to
perform  such  obligations  in  the  absence  of  a  succession.  For  all  purposes  under  this  Agreement,  the  term
“XOMA”  shall  include  any  successor  to  XOMA’s  business  or  assets  which  executes  and  delivers  the
assumption agreement described in this Section 13(a) or which becomes bound by the terms of this Agreement
by operation of law.

(b)

Employee’s  Successors.  Without  the  written  consent  of  XOMA,  Employee  shall  not
assign or transfer this Agreement or any right or obligation under this Agreement to any other person or entity.
However, except as otherwise set forth herein, the terms of this Agreement

-9-

and  all  rights  of  Employee  shall  inure  to  the  benefit  of,  and  be  enforceable  by,  Employee’s  personal  or  legal
representatives, executors, administrators, successors, heirs, distributees, devisees and legatees.

14.

Amendment of Agreement. Changes in Employee’s employment terms, other than those changes
expressly  reserved  to  XOMA’s  or  the  Board’s  discretion  in  this  Agreement,  require  a  written  modification
approved by XOMA and signed by Employee and a duly authorized officer of XOMA other than Employee.

15. Waiver. Any party’s failure to enforce any provision or provisions of the Agreement will not in
any way be construed as a waiver of any such provision or provisions, nor prevent any party from thereafter
enforcing  each  and  every  other  provision  of  the  Agreement.  The  rights  granted  to  the  Parties  herein  are
cumulative and will not constitute a waiver of any party’s right to assert all other legal remedies available to it
under the circumstances.

16.

Severability.  In  the  event  any  provision  of  this  Agreement  is  determined  to  be  invalid  or
unenforceable, in whole or in part, this determination shall not affect any remaining part of such provision or
any  other  provision  of  this Agreement  and  the  provision  in  question  shall  be  modified  so  as  to  be  rendered
enforceable in a manner consistent with the intent of the Parties insofar as possible under applicable law.

17.

Governing Law. This Agreement shall be construed and enforced in accordance with the laws of
the State of California without regard to conflicts of law principles. Employee expressly consents to personal
jurisdiction and venue in the state and federal courts for Alameda County, California for any lawsuit filed there
against Employee by XOMA arising from or related to this Agreement.

18.

Fees and Costs. The Parties shall each bear their own costs, expert fees, attorneys’ fees and other

fees incurred in connection with this Agreement.

19.

Counterparts. This Agreement may be executed in counterparts which shall be deemed to be part

of one original, and facsimile and electronic signatures shall be equivalent to original signatures.

20.

Arbitration.  To ensure the timely and economical resolution of disputes that may arise between
Employee  and  the  Company,  both  Employee  and  the  Company  mutually  agree  that  pursuant  to  the  Federal
Arbitration Act,  9  U.S.C.  §1-16,  and  to  the  fullest  extent  permitted  by  applicable  law,  Employee  will  submit
solely to final, binding and confidential arbitration any and all disputes, claims, or causes of action arising from
or relating to: the negotiation, execution, interpretation, performance, breach or enforcement of this Agreement;
or  Employee’s  employment  with  the  Company  (including  but  not  limited  to  all  statutory  claims);  or  the
termination  of  Employee’s  employment  with  the  Company  (including  but  not  limited  to  all  statutory  claims).
  BY  AGREEING  TO  THIS  ARBITRATION  PROCEDURE,  BOTH  EMPLOYEE  AND  THE  COMPANY
WAIVE THE  RIGHT TO  RESOLVE ANY  SUCH  DISPUTES THROUGH A TRIAL  BY  JURY  OR  JUDGE
OR  THROUGH  AN  ADMINISTRATIVE  PROCEEDING.    The  Arbitrator  will  have  the  sole  and  exclusive
authority to determine whether a dispute, claim or cause of action is subject to arbitration under this section and
to determine any procedural questions

-10-

which  grow  out  of  such  disputes,  claims  or  causes  of  action  and  bear  on  their  final  disposition.   All  claims,
disputes, or causes of action under this section, whether by Employee or the Company, must be brought solely
in an individual capacity, and will not be brought as a plaintiff (or claimant) or class member in any purported
class or representative proceeding, nor joined or consolidated with the claims of any other person or entity.  The
Arbitrator may not consolidate the claims of more than one person or entity, and may not preside over any form
of representative or class proceeding.  To the extent that the preceding sentences in this paragraph are found to
violate  applicable  law  or  are  otherwise  found  unenforceable,  any  claim(s)  alleged  or  brought  on  behalf  of  a
class will proceed in a court of law rather than by arbitration.  Any arbitration proceeding under this Arbitration
section will be presided over by a single arbitrator and conducted by JAMS, Inc. (“JAMS”) in San Francisco,
CA under the then applicable JAMS rules for the resolution of employment disputes (available upon request and
also  currently  available  at    http://www.jamsadr.com/rules-employment-arbitration/).    Employee  and  the
Company both have the right to be represented by legal counsel at any arbitration proceeding, at each party’s
own expense.  The Arbitrator will: (a) have the authority to compel adequate discovery for the resolution of the
dispute; (b) issue a written arbitration decision, to include the arbitrator’s essential findings and conclusions and
a statement of the award; and (c) be authorized to award any or all remedies that Employee or the Company
would be entitled to seek in a court of law.  The Company will pay all JAMS arbitration fees in excess of the
amount of court fees that would be required of Employee if the dispute were decided in a court of law.  This
section will not apply to any action or claim that cannot be subject to mandatory arbitration as a matter of law,
including, without limitation, claims brought pursuant to the California Private Attorneys General Act of 2004,
as amended, the California Fair Employment and Housing Act, as amended, and the California Labor Code, as
amended, to the extent such claims are not permitted by applicable law to be submitted to mandatory arbitration
and such applicable law is not preempted by the Federal Arbitration Act or otherwise invalid (collectively, the
“Excluded  Claims”).    In  the  event  Employee  brings  multiple  claims,  including  one  of  the  Excluded  Claims
listed  above,  the  Excluded  Claims  may  be  filed  with  a  court,  while  any  other  claims  will  remain  subject  to
mandatory  arbitration.    Nothing  in  this  section  is  intended  to  prevent  either  Employee  or  the  Company  from
obtaining injunctive relief in court to prevent irreparable harm pending the conclusion of any such arbitration.
Any final award in any arbitration proceeding hereunder may be entered as a judgment in the federal and state
courts of any competent jurisdiction and enforced accordingly.

21.

Indemnification.  Employee will continue to be bound by the obligations set forth in that certain

indemnification agreement dated January 1, 2023 by and between the Company and Employee.  

22.

Complete Agreement. This Agreement, together with Employee’s Confidentiality Agreement and
the other agreements referenced herein, forms the complete and exclusive embodiment of the entire agreement
between  the  Parties  with  regard  to  this  subject  matter,  and  supersedes  and  replaces  any  other  agreements  or
promises made to Employee by anyone, whether oral or written.

[signature page to follow]

-11-

-12-

COMPANY:

XOMA CORPORATION

EMPLOYEE:

By:/s/ Jack L. Wyszomierski
Jack L. Wyszomierski
Chairman of the Board

By: /s/ Owen Hughes
Owen Hughes

-13-

 
EXHIBIT A

FORM RELEASE OF CLAIMS AGREEMENT

This Release of Claims Agreement (“Release Agreement”) is entered into between XOMA Corporation
(“XOMA”) and Owen Hughes (“Employee”). XOMA and Employee (collectively, the “Parties”) are parties to
an Officer Employment Agreement (“Employment Agreement”) and agree as follows:

1.

Termination. Employee’s employment with XOMA terminated on _______, 20__.

2.

Release  of  Claims.  In  exchange  for  the  compensation,  benefits  and  other  consideration  to  be
provided  to  Employee  under  the  Employment Agreement  that  Employee  is  not  otherwise  entitled  to  receive,
Employee hereby generally and completely releases XOMA and XOMA (US) LLC, and their past and present
officers,  agents,  directors,  employees,  investors,  shareholders,  administrators,  partners,  attorneys,  agents,
insurers,  affiliates,  divisions,  subsidiaries,  parents,  predecessor  and  successor  corporations,  and  assigns
(collectively,  the  “Released  Parties”),  from,  and  agrees  not  to  sue  or  otherwise  institute  any  legal  or
administrative proceedings concerning, any and all claims, duties, liabilities, obligations and causes of action,
both  known  and  unknown,  that  arise  out  of  or  are  in  any  way  related  to  events,  acts,  conduct  or  omissions
occurring prior to or on the date Employee signs this Release Agreement (collectively, the “Released Claims”).

The Released Claims include but are not limited to:

(a)

all claims arising out of or in any way related to Employee’s employment with XOMA or

the termination of that employment;

(b)

all  claims  related  to  compensation  or  benefits  from  XOMA,  including  salary,  bonuses,
commissions,  vacation,  paid  time  off,  expense  reimbursements,  severance  pay,  fringe  benefits,  stock,  stock
options, or any other ownership, equity or profits interests in XOMA (including but not limited to any right to
purchase, or actual purchase, of shares of stock of XOMA);

(c)

all  claims  for  breach  of  contract,  wrongful  termination  and  breach  of  the  implied

covenant of good faith and fair dealing;

(d)

all tort claims, including claims for fraud, defamation, emotional distress and discharge in

violation of public policy;

(e)

all  federal,  state  and  local  statutory  claims,  including  claims  for  discrimination,
harassment, retaliation, attorneys’ fees or other claims arising under the Federal Civil Rights Act of 1964, the
federal Civil Rights Act of 1991, the federal Age Discrimination in Employment Act of 1967 (the “ADEA”), the
federal Americans with Disabilities Act of 1990, the federal Fair Labor Standards Act, the federal the Employee
Retirement Income Security Act of 1974, the federal Worker Adjustment and Retraining Notification Act, the
California  Fair  Employment  and  Housing  Act  and  the  California  Labor  Code,  and  all  amendments  to  and
regulations issued under each such statute;

(f)

all claims for violation of the federal or any state constitution;

(g)
employment discrimination; and

all  claims  arising  out  of  any  other  laws  and  regulations  relating  to  employment  or

(h)

all claims for attorneys’ fees and costs.

3.

Acknowledgment of Waiver of Claims under ADEA. Employee acknowledges that Employee is
knowingly and voluntarily waiving and releasing any rights Employee may have under the ADEA, and that the
consideration  given  for  the  waiver  and  release  in  this  Section  3  is  in  addition  to  anything  of  value  to  which
Employee is already entitled. Employee further acknowledges that Employee has been advised, as required by
the ADEA, that: (a) Employee’s waiver and release do not apply to any rights or claims that may arise after the
date Employee signs this Release Agreement; (b) Employee should consult with an attorney prior to signing this
Release Agreement  (although  Employee  may  choose  voluntarily  not  to  do  so);  (c)  Employee  has  twenty-one
(21) days to consider this Release Agreement (although Employee may choose voluntarily to sign it earlier); (d)
Employee has seven (7) days following the date Employee signs this Release Agreement to revoke the Release
Agreement (by providing written notice of Employee’s revocation to the Legal Department at XOMA); and (e)
this Release Agreement will not be effective until the date upon which the revocation period has expired, which
will  be  the  eighth  (8th)  day  after  the  date  that  this  Release Agreement  is  signed  by  Employee  provided  that
Employee does not revoke it (the “Effective Date”).

4.

Waiver  of  Unknown  Claims.  In  giving  the  releases  set  forth  in  this  Release Agreement,  which
include  claims  which  may  be  unknown  to  Employee  at  present,  Employee  acknowledges  that  Employee  has
read and understands Section 1542 of the California Civil Code which reads as follows:

A GENERAL RELEASE DOES NOT EXTEND TO CLAIMS WHICH THE
CREDITOR OR RELEASING PARTY DOES NOT KNOW OR SUSPECT
TO EXIST IN HIS OR HER FAVOR AT THE TIME OF EXECUTING THE
RELEASE,  WHICH  IF  KNOWN  BY  HIM  OR  HER  WOULD  HAVE
MATERIALLY  AFFECTED  HIS  OR  HER  SETTLEMENT  WITH  THE
DEBTOR OR RELEASED PARTY.

Employee  hereby  expressly  waives  and  relinquishes  all  rights  and  benefits  under  that  section  and  any  law  or
legal  principle  of  similar  effect  in  any  jurisdiction  with  respect  to  Employee’s  release  of  claims  herein,
including but not limited to the release of unknown and unsuspected claims.

5.

Excluded Claims. Notwithstanding the foregoing, the following are not included in the Released
Claims (the “Excluded Claims”): (a) any rights or claims for indemnification Employee may have pursuant to
any written indemnification agreement with XOMA to which Employee is a party or under applicable law; (b)
any rights which cannot be waived as a matter of law; (c) any rights Employee has to file or pursue a claim for
workers’  compensation  or  unemployment  insurance;  and  (d)  any  claims  for  breach  of  the  Employment
Agreement or this Release Agreement. In addition, nothing in this Release Agreement prevents Employee
from filing, cooperating with or participating in any proceedings before the Equal Employment

Opportunity Commission, the Department of Labor, the California Department of Fair Employment and
Housing or any analogous federal or state government agency, except that Employee acknowledges and
agrees that Employee hereby waives Employee’s right to any monetary benefits in connection with any
such  claim,  charge  or  proceeding.  Employee  represents  and  warrants  that,  other  than  the  Excluded  Claims,
Employee is not aware of any claims Employee has or might have against any of the Released Parties that are
not included in the Released Claims.

6.

Representations. Employee represents that Employee has been paid all compensation owed and
for all time worked; Employee has received all the leave and leave benefits and protections for which Employee
is  eligible  pursuant  to  the  federal  Family  and  Medical  Leave  Act,  the  California  Family  Rights  Act,  any
applicable law or XOMA policy; and Employee has not suffered any on the job injury for which Employee has
not already filed a workers’ compensation claim.

7.

Nondisparagement.  Employee  agrees  not  to  make  any  statement  intending  disparage  XOMA,
and  XOMA’s  officers,  directors,  employees,  shareholder,  members  and  agents,  in  any  manner  likely  to  be
harmful  to  them  or  their  business,  business  reputation  or  personal  reputation.  XOMA  agrees  that  its  directors
and officers will not make any statements intending to disparage Employee in any manner likely to be harmful
to  Employee’s  business  reputation  or  personal  reputation.  Nothing  in  this  provision,  however,  shall  prevent
either Employee or XOMA from responding accurately and fully to any request for information if required by
legal  process  or  in  connection  with  a  government  investigation.  In  addition,  nothing  in  this  provision  or  this
Release Agreement is intended to prohibit or restrain Employee in any manner from making disclosures that are
protected  under  the  whistleblower  provisions  of  federal  law  or  regulation  or  under  other  applicable  law  or
regulation.  Nothing  in  this  Release Agreement  prevents  Employee  from  discussing  or  disclosing  information
about unlawful acts in the workplace, such as harassment or discrimination or any other conduct that Employee
has reason to believe is unlawful.

8.

No  Voluntary  Adverse  Action.  Employee  agrees  that  Employee  will  not  voluntarily  provide
assistance, information or advice, directly or indirectly (including through agents or attorneys), to any person or
entity in connection with any proposed or pending litigation, arbitration, administrative claim, cause of action,
or  other  formal  proceeding  of  any  kind  brought  against  XOMA,  its  parent  or  subsidiary  entities,  affiliates,
officers, directors, employees or agents, nor shall Employee induce or encourage any person or entity to bring
any  such  claims;  provided,  however,  that  Employee  must  respond  accurately  and  truthfully  to  any  question,
inquiry  or  request  for  information  when  required  by  legal  process  (e.g.,  a  valid  subpoena  or  other  similar
compulsion of law) or as part of a government investigation.

9.

Return  of  XOMA  Property;  Compliance  with  Proprietary  Information  Agreement.  Employee
represents  that  Employee  has  complied  fully  with  Section  7(g)  of  the  Employment  Agreement  and  the
provisions  of  Employee’s  Employee  Confidential  Information  and  Invention  Assignment  Agreement  with
XOMA  (the  “Confidentiality Agreement”),  and  further  agrees  to  continue  to  abide  by  Employee’s  continuing
obligations under the Confidentiality Agreement.

10.

Fees and Costs. The Parties shall each bear their own costs, expert fees, attorneys’ fees and other

fees incurred in connection with this Release Agreement.

11.

No Representations. Employee represents that Employee has had the opportunity to consult with
an  attorney,  and  has  carefully  read  and  understands  the  scope  and  effect  of  the  provisions  of  this  Release
Agreement. Neither Party has relied upon any representations or statements made by the other Party which are
not specifically set forth in this Release Agreement.

12.

Severability. In the event any provision of this Release Agreement is determined to be invalid or
unenforceable, in whole or in part, this determination shall not affect any remaining part of such provision or
any  other  provision  of  this  Release  Agreement  and  the  provision  in  question  shall  be  modified  so  as  to  be
rendered enforceable in a manner consistent with the intent of the Parties insofar as possible under applicable
law.

13.

Entire Agreement. This Release Agreement, together with the Employment Agreement, forms the
complete  and  exclusive  embodiment  of  the  entire  agreement  between  the  Parties  with  regard  to  this  subject
matter. This Release Agreement may only be modified or amended in a writing signed by Employee and a duly
authorized officer of XOMA other than Employee.

14.

Governing Law. This Release Agreement shall be construed and enforced in accordance with the
laws  of  the  State  of  California  without  regard  to  conflicts  of  law  principles.  Employee  expressly  consents  to
personal jurisdiction and venue in the state and federal courts for Alameda County, California for any lawsuit
filed there against Employee by XOMA arising from or related to this Release Agreement.

15.

Counterparts. This Release Agreement may be executed in counterparts which shall be deemed

to be part of one original, and facsimile and electronic signatures shall be equivalent to original signatures.

COMPANY:

XOMA CORPORATION

EMPLOYEE:

By:

Owen Hughes

  
  
THE FOLLOWING INFORMATION IS SUPPLIED SOLELY FOR U.S. FEDERAL INCOME TAX PURPOSES.  THE
LOAN  UNDER  THIS  AGREEMENT  ARE  TREATED  AS  HAVING  BEEN  ISSUED  WITH  ORIGINAL  ISSUE
DISCOUNT (“OID”) WITHIN THE MEANING OF SECTION 1273 OF THE INTERNAL REVENUE CODE OF 1986,
AS  AMENDED  (THE  “CODE”),  AND  THIS  LEGEND  IS  REQUIRED  BY  SECTION  1275(c)  OF  THE  CODE.
 INFORMATION INCLUDING THE ISSUE PRICE, THE AMOUNT OF ORIGINAL ISSUE DISCOUNT, THE ISSUE
DATE AND THE YIELD TO MATURITY WILL BE PROVIDED IN WRITING TO A LENDER PROMPTLY UPON
REQUEST TO THE BORROWER AT 2200 POWELL STREET, SUITE 310 EMERYVILLE, CA 94608 [***].

Exhibit 10.63

LOAN AGREEMENT

dated as of December 15, 2023

among

XRL 1 LLC,
as Borrower,

THE LENDERS FROM TIME TO TIME PARTY HERETO

and

BLUE OWL CAPITAL CORPORATION
as Administrative Agent

TABLE OF CONTENTS

Page

Article I CERTAIN DEFINITIONS

Section 1.01

Definitions

Section 1.02

Rules of Construction

Article II TERM LOANS; DISBURSEMENT; CERTAIN FEES

Section 2.01

Term Loans

Article III REPAYMENT

Section 3.01

Amortization; Maturity Date

Section 3.02 Mandatory Prepayment; Voluntary Prepayment

Section 3.03

Increased Cost

Article IV INTEREST; FEES; EXPENSES; MAKING OF PAYMENTS

Section 4.01

Interest Rate; Fees

Section 4.02

Reserve Account.

Section 4.03

Operating Account.

Section 4.04

Collection Account

Section 4.05

Application of Payments; Ratable Sharing.

Section 4.06

Interest on Late Payments

Section 4.07

Administration and Enforcement Expenses

Section 4.08 Making of Payments

Section 4.09

Setoff or Counterclaim

Article V TAXES

Section 5.01

Taxes

Section 5.02

Receipt of Payment

Section 5.03

Other Taxes

Section 5.04

Indemnification

Section 5.05

Registered Obligation

Section 5.06

Tax Treatment

Section 5.07

Treatment of Certain Refunds

Article VI CONDITIONS PRECEDENT

Section 6.01

Closing Date

Section 6.02

Conditions to Each Credit Extension

Article VII REPRESENTATIONS AND WARRANTIES

Section 7.01

Representations and Warranties of Borrower

Section 7.02

[Reserved]

1

1

19

20

20

21

21

22

23

24

24

24

25

25

26

28

28

28

28

28

28

30

30

30

30

31

32

32

32

33

34

34

38

Section 7.03

Survival of Representations and Warranties

Article VIII AFFIRMATIVE COVENANTS

Section 8.01 Maintenance of Existence

Section 8.02

Use of Proceeds

Section 8.03

Financial Statements and Information

Section 8.04

Books and Records

Section 8.05

Governmental Authorizations

Section 8.06

Compliance with Laws and Contracts

Section 8.07

Plan Assets

Section 8.08

Notices

Section 8.09

Payment of Taxes

Section 8.10 Waiver of Stay, Extension or Usury Laws

Section 8.11

[Reserved]

Section 8.12

Security Documents; Further Assurances

Section 8.13

Information Regarding Collateral

Section 8.14

Additional Collateral

Article IX NEGATIVE COVENANTS

Section 9.01

Activities of Borrower

Section 9.02 Merger; Sale of Assets

Section 9.03

Liens

Section 9.04

Investment Company Act

Section 9.05

Limitation on Additional Indebtedness

Section 9.06

Limitation on Transactions with Controlled Affiliates

Section 9.07

ERISA

Section 9.08

Dividends and Distributions

Section 9.09

Roche APA.

Article X EVENTS OF DEFAULT

Section 10.01

Events of Default

Section 10.02 Default Remedies

Section 10.03 Right of Set-off; Sharing of Set-off

Section 10.04 Rights Not Exclusive

Article XI INDEMNIFICATION

Section 11.01

Losses

Section 11.02 Assumption of Defense; Settlements

Article XII ADMINISTRATIVE AGENT

38

38

38

39

39

40

41

41

41

41

42

42

42

42

43

43

43

43

45

45

45

45

45

46

46

46

47

47

47

47

48

48

48

48

49

Section 12.01 Appointment of Administrative Agent.

Section 12.02

Powers and Duties.

Section 12.03 General Immunity.

Section 12.04 Administrative Agent Entitled to Act as Lender.

Section 12.05

Lenders’ Representations, Warranties and Acknowledgment.

Section 12.06 Right to Indemnity.

Section 12.07

Successor Administrative Agent.

Section 12.08 Collateral Documents.

Section 12.09 Agency for Perfection.

Section 12.10 Reports and Other Information; Confidentiality; Disclaimers

Section 12.11

Erroneous Payments.

Article XIII MISCELLANEOUS

Section 13.01 Assignments

Section 13.02

Successors and Assigns

Section 13.03 Notices

Section 13.04

Entire Agreement

Section 13.05 Modification

Section 13.06 No Delay; Waivers; etc.

Section 13.07

Severability

Section 13.08 Determinations

Section 13.09 Recourse.

Section 13.10 Governing Law

Section 13.11

Jurisdiction

Section 13.12 Waiver of Jury Trial

Section 13.13 Waiver of Immunity

Section 13.14 Counterparts; Delivery

Section 13.15

Limitation on Rights of Others

Section 13.16

Survival

Section 13.17 Confidentiality

Section 13.18

Patriot Act Notification

49

49

50

51

51

51

52

53

53

54

55

57

57

58

58

59

59

59

59

59

59

59

60

60

60

60

60

61

61

61

Appendices

Appendix A

Term Loan Commitments

Exhibits

Exhibit A
Exhibit B
Exhibit C
Exhibit D
Exhibit E
Exhibit F
Exhibit G
Exhibit H

Schedules

Form of Assignment and Acceptance
Funding Notice
Notice of Prepayment
Form of Payment Date Distribution Report
Forms of Tax Certificates
Form of Officer’s Certificates
Form of Blocked Account Control Agreement
Form of Springing Account Control Agreement

Schedule 1.01(a)
Schedule 1.01(b)
Schedule 1.01(c)

Account Banks
Warrants
Material Contracts

This LOAN AGREEMENT (this “Agreement”) dated as of December 15, 2023, is entered into by and
among XRL 1 LLC, a Delaware limited liability company (“Borrower”), the Lenders from time to time party hereto, and
BLUE  OWL  CAPITAL  CORPORATION  (“Blue  Owl”),  as  administrative  agent  for  the  Lenders  (in  such  capacity,
“Administrative Agent”).

RECITALS

WHEREAS, the Lenders have agreed to extend certain senior secured credit facilities to Borrower, in an
aggregate  principal  amount  not  to  exceed  $140,000,000,  consisting  of  (a)  an  initial  term  loan  in  an  aggregate  principal
amount equal to $130,000,000 and (b) a delayed draw term loan in an aggregate principal amount of $10,000,000, in each
case, subject to the terms and conditions of this Agreement.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  agreements,  provisions  and  covenants

herein contained, the parties hereto agree as follows:

Article I
CERTAIN DEFINITIONS

Section 1.01

Definitions.    The  following  terms  used  herein,  including  in  the  preamble,  recitals,  exhibits  and

schedules hereto, shall have the following meanings:

“Account Bank” means Silicon Valley Bank, a division of First-Citizens Bank & Trust Company (“Initial
Account Bank”), any institution listed on Schedule 1.01(a) hereto and such other bank or financial institution requested by
Borrower and approved by the Administrative Agent.

“Accreted Principal” has the meaning set forth in Section 3.01(c).

“Act” means the Securities Act of 1933, as amended.

“Administrative Agent” shall have the meaning set forth in the preamble hereto.

“Administrative  Fee  Escrow  Amount”  means  the  sum  of  (i)  $[***]  (the  “Initial  Administrative  Fee
Escrow  Amount”),  plus  (ii)  such  additional  amounts  as  deposited  into  the  Reserve  Account  after  the  Closing  Date
designated, in writing to the Administrative Agent, as additional Administrative Fee Escrow Amounts.

“Affiliate” means any Person that directly, or indirectly through one or more intermediaries, controls, is
controlled  by,  or  is  under  common  control  with  another  Person.    Any  reference  to  an  Affiliate  of  Blue  Owl  (or  its
Affiliates) shall include any Person that is controlled or managed by Blue Owl, or where Blue Owl has a direct or indirect
majority economic interest therein.

“Affitech  Assignment  Agreement”  means  that  certain  Assignment  Agreement,  made  as  of  October  6,
2021,  by  and  among  Affitech  Research  AS,  Company,  F.  Hoffmann-La  Roche  Ltd,  and  Hoffman-La  Roche  Inc.,  as
amended from time to time (but subject to the terms of this Agreement with respect to the amendment thereof) and to the
extent sold and assigned to Borrower on the Closing Date pursuant to the Sale Agreement.

“Aggregate Accrual” has the meaning set forth in Section 3.02(a)(v).

“Agreement” has the meaning set forth in the preamble hereto.

1

“Amortization  Payments”  means  the  principal  payments  of  the  Term  Loan  due  under  Section  4.05(a)

hereof.

“Applicable  Law”  means,  with  respect  to  any  Person,  all  laws,  rules,  regulations  and  orders  of

Governmental Authorities applicable to such Person or any of its properties or assets.

“Assigned  Commercial  Payment  Reports”  means  the  reports  to  be  delivered  by  Roche  to  Borrower  (as

successor to Company) pursuant to Section 3.7 of the Affitech Assignment Agreement.

“Assignee”  means  any  other  Person  to  which  a  Lender  has  assigned  or  is  assigning  its  rights  and

obligations hereunder, whether in whole or in part.

“Assignment and Acceptance” means a written instrument of assignment in the form set forth in Exhibit A

hereto, executed by and between the parties to an assignment under Section 12.01 hereof.

“Bankruptcy  Law”  means  Title  11  of  the  United  States  Code  entitled  “Bankruptcy”  and  all  other
liquidation, conservatorship, bankruptcy, assignment for the benefit of creditors, moratorium, rearrangement, receivership,
insolvency, reorganization, or similar debtor relief laws of the United States or other applicable jurisdictions (domestic or
foreign) from time to time in effect and affecting the rights of creditors generally.

“Bill of Sale” means the Bill of Sale and Assumption Agreement, dated as of the Closing Date, delivered

by Company to Borrower under the Sale Agreement with respect to the Transferred Assets.

“Blue Owl” shall have the meaning set forth in the preamble hereto.

“Blue  Owl  Lenders”  means  Lenders  that  are  Blue  Owl,  its Affiliates  or  any  Person  that  is  engaged  in
making,  purchasing,  holding  or  investing  in  bank  loans  and  similar  extensions  of  credit  in  the  ordinary  course  of  its
business and that is administered or managed by Blue Owl or its Affiliates.

“Blocked  Account  Control  Agreement”  means  any  agreement  entered  into  by  the  Account  Bank,
Borrower and the Administrative Agent, in form and substance reasonably satisfactory to Administrative Agent (it being
understood  that  the  form  attached  hereto  as  Exhibit  G  is  satisfactory  to  the Administrative Agent),  pursuant  to  which,
among  other  things,  Administrative  Agent  shall  have  sole  dominion  and  control  over  the  Reserve  Account  identified
therein (within the meaning of Section 9-104 of the UCC).

“Borrower” shall have the meaning set forth in the preamble hereto.

“Borrower’s Organizational Documents” means the certificate of formation and operating agreement (or

similar documents) of Borrower or the functional equivalent of the foregoing.

“Business Day” means any day that is not a Saturday, Sunday or other day on which commercial banks in

New York City are authorized or required by Applicable Law to remain closed.

“Capital Stock” of any Person means any and all shares, interests, memberships, ownership interest units,
rights to purchase, warrants, options, participations or other equivalents of or interests in (however designated) equity of
such Person, including any preferred stock, and including, if such Person is a partnership, partnership interests (whether
general or limited) and any other interest or participation that confers on a Person the right to receive a share of the profits
and losses of, or distributions of property of, such partnership, and including, if such Person is a limited liability company,
membership interests and any

2

other  interest  or  participation  that  confers  on  a  Person  the  right  to  receive  an  interest  in  the  profits  and  losses  of,  or
distributions of property of, such limited liability company, in each case whether outstanding on the date hereof or issued
after the date hereof, but excluding any Indebtedness convertible into or exchangeable for such equity.

“Change of Control” means:

(a)

any “person” or “group” (as such terms are used in Sections 13(d) and 14(d) of the Exchange Act,
but excluding any employee benefit plan of such person or its subsidiaries, and any person or entity acting in its capacity
as trustee, agent or other fiduciary or administrator of any such plan) becomes the “beneficial owner” (as defined in Rules
13d-3 and 13d-5 under the Exchange Act) of more than thirty-five percent (35%) of the equity interests of Parent entitled
to vote for members of its board of directors of Parent on a fully diluted basis (and taking into account all such securities
that such person or group has the right to acquire by conversion or exercise of other securities or option rights, whether
such right is currently exercisable or is exercisable only upon the occurrence of a subsequent condition);

(b)

consummation  of  any  transaction  or  series  of  related  transactions  that  results  in  the  sale,
disposition or other transfer of all or substantially all of the assets of Parent and its Subsidiaries on a consolidated basis to
a Person that is not a Subsidiary of Parent;

(c)

Parent shall cease to beneficially own and control 100% on a fully diluted basis of the economic

and voting interest in the Capital Stock of Company; or

(d)

Company  shall  cease  to  beneficially  own  and  control  100%  on  a  fully  diluted  basis  of  the
economic and voting interest in the Capital Stock of Borrower, free and clear of all Liens other than the Lien granted to
Administrative Agent.

“Closing Date” means December 15, 2023.

“Code” means the Internal Revenue Code of 1986, as amended.

“Collateral”  means  all  of  Borrower’s  right,  title  and  interest  in,  to  and  under,  the  following  property,

whether now owned or hereafter acquired and wherever located:

(a)

(b)

the Transferred Assets, the Sale Agreement, and the Bill of Sale;

the Operating Account, the Collection Account and the Reserve Account and all money and other

property deposited or maintained in the Operating Account, Collection Account and the Reserve Account;

(c)

all  accounts,  chattel  paper,  deposit  accounts  (and  all  money  and  other  property  deposited  or
maintained  therein),  documents,  equipment,  fixtures,  general  intangibles,  goods,  instruments  (including  intercompany
promissory notes), inventory, investment property, letter-of-credit rights, letters of credit, commercial tort claims, money,
and supporting obligations;

(d)

all rights (contractual and otherwise and whether constituting accounts, contract rights, financial
assets, cash, investment property or general intangibles) arising under, connected with or in any way related to the assets
described  in  the  foregoing  clauses  (a),  (b),  or  (c)  (including,  without  limitation,  (i)  the  right  to  receive  the  Assigned
Commercial Payment Reports, (ii) the right to audit as described in Section 3.10 of the Affitech Assignment Agreement,
and (iii) the right to make claims against a Covered Agreement Counterparty for breach of a Covered Agreement);

3

(e)

all accessions, substitutions and replacements for, and all rents, profits and products of, any assets

described in the foregoing clauses (a), (b), (c), or (d);

(f)

(g)

or (f).

all proceeds of any assets described in the foregoing clauses (a), (b), (c), (d), or (e); and

all books and records related to any assets described in the foregoing clauses (a), (b), (c), (d), (e),

Notwithstanding  anything  to  the  contrary  herein  or  in  the  Loan  Documents,  Collateral  shall  not  include  the  Excluded
Assets.

“Collateral Documents” means the Security Agreement, the Pledge Agreement, each Control Agreement
and all other instruments, documents and agreements delivered by any Loan Party pursuant to this Agreement or any of
the  other  Loan  Documents  in  order  to  grant  to  Administrative  Agent  a  Lien  on  any  Collateral,  in  each  case,  as  such
Collateral Documents may be amended or otherwise modified from time to time.

“Collection Account” means that certain deposit account ending in [***] established and maintained by
Borrower  at  the  Initial  Account  Bank,  subject  to  a  Springing  Account  Control  Agreement,  solely  for  the  purpose  of
receiving remittance of Commercial Payments of Borrower pursuant to the Covered Agreements and disbursement thereof
as provided herein, and any other Collection Account entered into in accordance with Section 4.04.

“Commercial Payments” means all payments (together with the right to receive such payments) in respect
of the Transferred Assets (including in each case payments constituting royalties, settlement payments, judgments (net of
any reasonable and documented out-of-pocket expenses incurred in connection with the litigation that gave rise to such
judgments),  securities,  consideration  or  any  other  remuneration  of  any  kind  payable  or  received  in  respect  of,  or  in
substitution or compensation for, or otherwise in lieu of, such payments under the Covered Agreements and all “accounts”
and  “payment  intangibles”  (as  such  terms  are  defined  in  the  UCC)  in  respect  of  the  Transferred Assets  evidencing  or
giving  rise  to  any  of  the  foregoing).    For  the  avoidance  of  doubt,  Commercial  Payments  includes  all  amounts  due  to
Borrower under Sections 6.1(b)(i) and 6.1(b)(iii) of the Commercial Payment Purchase Agreement, Sections 2.1 and 3.10
of the Affitech Assignment Agreement, and Sections 4.01(j)(iii), 4.01(j)(v) and 4.03(b) of the Sale Agreement.

“Commercial Payment Interest” means the right to receive Commercial Payments.

“Commercial  Payment  Purchase  Agreement”  means  that  certain  Commercial  Payment  Purchase
Agreement, dated as of October 6, 2021, between Affitech Research AS, as Seller and Company, as Purchaser, as amended
from  time  to  time  (but  subject  to  the  terms  of  this Agreement  and  the  Sale Agreement  with  respect  to  the  amendment
thereof).

“Company” means XOMA (US) LLC, a Delaware limited liability company, provided that at the election
of the Company and with the consent of the Administrative Agent (not to be unreasonably withheld), the Company may be
replaced  by  an  Affiliate  of  the  Company  pursuant  to  joinder,  assignment  and/or  other  documentation  (including  legal
opinions) with respect to the Loan Documents, reasonably requested by, and reasonably acceptable to, the Administrative
Agent.

“Confidential  Information”  means  any  and  all  non-public,  proprietary  or  confidential  information

provided by either Party to the other (including, without limitation, any notices or other

4

information  provided  pursuant  to  Section  8.08),  either  directly  or  indirectly,  whether  in  graphic,  written,  electronic,
tangible, intangible or oral form, and marked or identified at the time of disclosure as confidential, or which by its context
would reasonably be deemed to be confidential, including without limitation information relating to a Party’s revenues,
net sales, costs, technology, products and services, and any business, financial or customer information relating to a Party.
 Confidential Information shall not include any information that a Party can demonstrate was: (i) known to the general
public  at  the  time  of  its  disclosure  to  such  Party  or  its Affiliates,  or  thereafter  became  generally  known  to  the  general
public, other than as a result of actions or omissions of the receiving Party, its Affiliates, or anyone to whom the receiving
Party  or  its  Affiliates  disclosed  such  portion;  (ii)  known  by  the  receiving  Party  or  its  Affiliates  prior  to  the  date  of
disclosure by the disclosing Party; (iii) disclosed to the receiving Party or its Affiliates on an non-confidential basis from a
source  unrelated  to  the  disclosing  Party  and  not  known  by  the  receiving  Party  or  its Affiliates  (after  due  inquiry)  to  be
under  a  duty  of  confidentiality  to  the  disclosing  Party;  or  (iv)  independently  developed  by  the  receiving  Party  or  its
Affiliates  by  personnel  that  did  not  use  the  Confidential  Information  of  the  disclosing  Party  in  connection  with  such
development.    For  clarity,  this  Agreement  shall  supersede  the  Confidentiality  Agreement  and  the  Confidentiality
Agreement shall cease to be of any force and effect following the execution of this Agreement; provided, however, that all
information  falling  within  the  definition  of  “Confidential  Information”  set  forth  in  the  Confidentiality Agreement  shall
also  be  deemed  Confidential  Information  disclosed  pursuant  to  this  Agreement,  and  the  use  and  disclosure  of  such
Confidential Information following the date of this Agreement shall be subject to the provisions of Section 13.17.

“Confidentiality Agreement” means that certain Confidentiality Agreement, dated as of February 7, 2023,

by and between Owl Rock Capital Advisors LLC and Parent.

“Contract”  means  any  agreement,  contract,  lease,  commitment,  license  and  other  arrangement  that  is

legally binding.

“Control  Agreement”  means  a  Blocked  Account  Control  Agreement  or  a  Springing  Account  Control
Agreement,  in  form  and  substance  reasonably  satisfactory  to  Administrative  Agent,  it  being  understood  that  the  form
attached hereto as Exhibit G and Exhibit H are satisfactory to the Administrative Agent.

“Controlled  Affiliate”  with  respect  to  any  Person  means  any  other  Person  directly  or  indirectly
controlling,  controlled  by  or  under  common  control  with,  such  Person.    For  the  purposes  of  this Agreement,  “control”
(including,  with  correlative  meaning,  the  terms  “controlling”  and  “controlled”)  means  the  possession,  directly  or
indirectly, of the power to direct or cause the direction of the management and policies of such Person, whether through
the ownership of voting securities, by contract or otherwise.

“Covered Agreement Counterparty” means, with respect to any Covered Agreement, the party or parties

thereto other than Borrower or any of its Affiliates.

“Covered  Agreements”  means,  collectively,  the  Commercial  Payment  Purchase  Agreement  and  the

Affitech Assignment Agreement.

“Credit Date” means the date of a Credit Extension.

“Credit Extension” means the making of a Term Loan.

“Default” means any condition or event which constitutes an Event of Default or which, with the giving

of notice or the lapse of time or both (in each case to the extent described in the relevant

5

sub-clauses of the definition of “Event of Default”) would, unless cured or waived, become an Event of Default.

“Default Rate” means, for any period for which an amount is overdue, a rate per annum equal for each
day in such period to the lesser of (i) [***] plus the rate of interest otherwise applicable to the Term Loan as provided in
Section 4.01 and the definition of “Fixed Interest” and (ii) the maximum rate of interest permitted under Applicable Law.

“Deficiency Amount” has the meaning set forth in Section 3.01(c).

“Delayed Draw Commitment Period” means the time period commencing on Closing Date through and

including the Delayed Draw Commitment Termination Date.

“Delayed Draw Commitment Termination Date” means March 27, 2026.

“Delayed Draw Funding Milestone” means the Lenders shall have received, as of any Interest Payment
Date  occurring  on  or  prior  to  March  15,  2026,  together  with  all  principal  and  interest  paid  to  the  Lenders  using  the
proceeds  of  Commercial  Payments  on  the  immediately  preceding  Interest  Payment  Date,  payments  of  principal  and
interest paid from the proceeds of Commercial Payments [***].

“Delayed Draw Term Loan Commitment” means the commitment of a Lender to make or otherwise fund
the Delayed Draw Term Loan.  The amount of each Lender’s Delayed Draw Term Loan Commitment, if any, is set forth
on Appendix A or in the applicable Assignment and Acceptance, subject to any adjustment or reduction pursuant to the
terms and conditions hereof.  The aggregate amount of the Delayed Draw Term Loan Commitments as of the Closing Date
is $10,000,000.

“Delayed Draw Term Loans” means the Term Loans funded after the Closing Date pursuant to Section

2.01(a)(ii).

“Disqualified Capital Stock” of any Person means any class of Capital Stock of such Person that, by its
terms, or by the terms of any related agreement or of any security into which it is convertible, puttable or exchangeable, is,
or upon the happening of any event (other than an event that would constitute a Change of Control) or the passage of time
would be, required to be redeemed by such Person, whether or not at the option of the holder thereof, or matures or is
mandatorily redeemable, pursuant to a sinking fund obligation or otherwise, in whole or in part, on or prior to the date
which is ninety one (91) days after the Scheduled Maturity Date; provided, however, that any class of Capital Stock of
such  Person  that,  by  its  terms,  authorizes  such  Person  to  satisfy  in  full  its  obligations  with  respect  to  the  payment  of
dividends or upon maturity, redemption (pursuant to a sinking fund or otherwise) or repurchase thereof or otherwise by
the delivery of Capital Stock that is not Disqualified Capital Stock, and that is not convertible, puttable or exchangeable
for Disqualified Capital Stock or Indebtedness, will not be deemed to be Disqualified Capital Stock.

“Dollars” or “$” means lawful money of the United States of America.

“Employee Benefit Plan” means any “employee benefit plan” as defined in Section 3(3) of ERISA.

“ERISA” means the Employee Retirement Income Security Act of 1974, as amended, and the regulations

promulgated thereunder.

6

“Erroneous Payment” has the meaning specified in Section 12.11(a).

“Erroneous Payment Subrogation Rights” has the meaning specified in Section 12.11(d).

“Event of Default” means the occurrence of one or more of the following:

(a)

Borrower  fails  to  pay  any  principal  of  the  Term  Loan  within  three  (3)  Business  Days  after  the
same becomes due and payable (it being understood that, other than a failure to pay on the Maturity Date, unless the Term
Loans  have  been  accelerated  in  accordance  with  Section  10.02,  such  principal  amount  shall  be  due  and  payable  in
accordance with Section 4.05(a)), whether on the Maturity Date or otherwise (excluding any prepayment of principal of
the Term Loan pursuant to Section 3.02(b)).

(b)

(i) Except as permitted by Section 3.01 or 4.01, Borrower fails to pay any interest on the Term
Loan (including, without limitation, Fixed Interest) (it being understood that, other than a failure to pay on the Maturity
Date,  unless  the  Term  Loans  have  been  accelerated  in  accordance  with  Section  10.02,  such  interest  to  the  extent  not
accreted shall be due and payable in accordance with Section 4.05(a)) or make payment of any other amounts payable and
written notice of such other amounts being so due and payable shall have been provided under this Agreement within ten
(10) Business Days after the same becomes due and payable or (ii) Company fails to make any payment due under the Fee
Letter within three (3) Business Days after the same becomes due and payable.

(c)

Any representation or warranty of a Loan Party in any Loan Document to which it is party or in
any  certificate  or  other  document  delivered  by  a  Loan  Party  in  connection  with  the  Loan  Documents  to Administrative
Agent  proves  to  have  been  incorrect  in  any  material  respect  at  the  time  it  was  made  or  deemed  made  (except  that  any
representation or warranty that is qualified as to “materiality” or “Material Adverse Effect”, or by reference to an objective
standard (e.g., a specified Dollar amount), shall be true and correct in all respects); provided, that if the consequences of
the failure of such representation or warranty to be true and correct can be cured, such failure continues for a period of
thirty (30) days without such cure after the earlier of (x) the date Borrower becomes aware of such failure or (y) the date
Lender provides Notice of such failure to Borrower.

(d)

Borrower  fails  to  perform  or  observe  (i)  any  covenant  or  agreement  contained  in  Section  8.01,
8.02, 8.06, or 8.08(a), or Article IX (other than Section 9.03, which is covered under clause (e) below) or (ii) any covenant
or agreement contained in Section 4.05 and, in the case of this clause (ii) only, such failure continues for a period of ten
(10) Business Days.  

(e)

Borrower  fails  to  perform  or  observe  any  other  covenant  or  agreement  contained  in  the  Loan
Documents to which it is a party (other than those referred to in the preceding clauses of this definition) and, solely if the
consequences of the failure to perform or observe such covenant or agreement can be cured, such failure continues for a
period of thirty (30) days without such cure after the earlier of (x) the date Borrower becomes aware of such failure and
(y) the date Administrative Agent provides notice of such failure to Borrower.

(f)

A Seller Event of Default occurs and is continuing.

(g)

Borrower  (i)  fails  to  pay  when  due  (whether  by  scheduled  maturity,  required  prepayment,
acceleration,  demand  or  otherwise)  any  Indebtedness  (other  than  the  Obligations  hereunder)  of  $50,000  or  more  or  (ii)
fails to perform or observe any covenant or agreement to be performed or observed by it contained in any agreement or in
any instrument evidencing any of its Indebtedness (other than the Obligations hereunder) of $50,000 or more and, as a
result of such failure, any other party to that

7

agreement or instrument is entitled to exercise the right to accelerate the maturity of any Indebtedness thereunder.

(h)

Any  uninsured  judgment,  decree  or  order  in  an  amount  in  excess  of  $50,000  shall  be  rendered
against Borrower and either (i) enforcement proceedings shall have been commenced upon such judgment, decree or order
or (ii) such judgment, decree or order shall not have been stayed or bonded pending appeal, vacated or discharged, within
thirty (30) days from entry.

(i)

An Insolvency Event occurs.

(j)

(i)  Any  of  the  Loan  Documents  ceases  to  be  in  full  force  and  effect,  (ii)  the  validity  or
enforceability  of  any  Loan  Document  is  disaffirmed  or  challenged  in  writing  by  Borrower,  Company  or  any  of  their
respective Affiliates, or by any Person (other than Lender) asserting an interest in any portion of the Collateral and such
written  disaffirmation  or  challenge  is  not  withdrawn  or  disavowed  by  such  Person  within  thirty  (30)  days  after  its
communication  or  Borrower  has  not  brought  appropriate  proceedings  for  declaratory  or  other  relief  negating  such
disaffirmation or challenge within thirty (30) days after such communication and has not obtained an order granting such
relief  within  one  hundred  twenty  (120)  days  after  commencement  of  such  proceedings,  or  (iii)  this  Agreement,  the
Security Agreement or the Pledge Agreement ceases to give the Administrative Agent or Lender the rights purported to be
created  hereby  or  thereby  (including  a  first  priority  perfected  Lien  on  the  assets  of  Borrower  that  constitute  Collateral
(except as otherwise expressly provided herein and therein)) other than as a direct result of any action by Administrative
Agent or failure of Administrative Agent to perform an obligation of Administrative Agent hereunder or thereunder.

(k)

Borrower  fails  to  perform  or  observe  any  covenant  or  agreement  contained  in  any  Material
Contract to which it is a party or any of Borrower’s Organizational Documents, and such failure is not cured or waived
within  any  applicable  grace  period,  and  in  the  case  of  any  provision  in  Borrower’s  Organizational  Documents,  if  not
cured, is not waived by Lender, or any Material Contract shall cease to be in full force and effect, and in the case of any
provision in a Material Contract, such failure to perform or observe results in a termination of such Material Contract and
any such failure, cessation or termination could reasonably be expected to have a Material Adverse Effect.

(l)

A Covered Agreement is terminated.

(m)

Roche  or  Company  exercise  or  otherwise  assert  a  contractual  right  under  Section  5.3.2  of  the
Roche  APA  to  convert  any  portion  of  the  Assigned  Commercial  Payments  (as  defined  in  the  Affitech  Assignment
Agreement)  into  a  Final  Payment  (as  defined  in  the Affitech Assignment Agreement)  other  than  in  connection  with  a
transaction that results in concurrent Payment in Full.

(n)

Any security interest purported to be created by a Collateral Document ceases to be in full force
and  effect,  or  shall  cease  to  give  the  rights,  powers  and  privileges  purported  to  be  created  and  granted  hereunder  or
thereunder  (including  a  perfected  first  priority  security  interest  in  and  Lien  on  the  Collateral  (except  as  otherwise
expressly provided herein and therein)) in favor of Lender pursuant hereto or thereto (other than as a result of the failure
by  the  Administrative  Agent  or  a  Lender  of  taking  any  action  required  to  maintain  the  perfection  of  such  security
interests),  or  shall  be  asserted  by  Borrower  not  to  be  a  valid,  perfected,  first  priority  (except  as  otherwise  expressly
provided  in  this Agreement  or  such  Security Agreement)  security  interest  in  the  Collateral  and/or  Borrower  takes  any
action that could reasonably be expected to impair Administrative Agent’s security interest in any of the Collateral (other
than granting Permitted Liens or permitting such Permitted Liens to exist).

(o)

The occurrence of a Change of Control.

8

“Exchange  Act”  means  the  Securities  Exchange  Act  of  1934,  as  amended,  and  the  regulations

promulgated thereunder.

“Excluded Assets”  means  those  assets  described  in  clause  (d)  of  Purchased  Commercial  Payments  (as

defined in the Commercial Payment Purchase Agreement).

“Excluded  Taxes”  means  any  of  the  following  Taxes  imposed  on  or  with  respect  to  or  required  to  be
withheld  or  deducted  from  a  payment  to  any  Lender,  (i)  any Taxes  imposed  on  (or  measured  by)  net  income  (however
denominated),  branch  profits  Taxes,  or  any  franchise  or  similar  Taxes  imposed  in  lieu  thereof,  imposed  by  any
Governmental Authority,  in  each  case  (x)  as  a  result  of  such  Lender  being  organized  under  the  laws  of,  or  having  its
principal office or its applicable lending office located in, the jurisdiction imposing such Tax (or any political subdivision
thereof) or (y) that are Other Connection Taxes, (ii) any U.S. federal withholding Tax imposed on amounts payable to or
for the account of such Lender with respect to an applicable interest in the Term Loan or commitment pursuant to a law in
effect on the date on which (x) such Lender acquires such interest in such commitment or (y) such Lender designates a
new lending office, except in each case to the extent that amounts with respect to such Taxes were payable pursuant to
Section 5.01 or Section 5.04 either to such Lender’s assignor immediately before such Lender acquired such applicable
interest  in  the  Term  Loan  or  commitment  (as  applicable)  or  to  such  Lender  immediately  before  it  changed  its  lending
office, as applicable, (iii) any Tax that is attributable to such Lender’s failure to comply with Section 5.01(b) and (iv) any
Tax withheld pursuant to FATCA.

“Expense Reserve Amount” means $[***].

“Expenses”  means  any  and  all  reasonable  and  documented  out-of-pocket  fees,  costs  and  expenses  of
Borrower, including (i) the reasonable fees, costs, expenses and indemnities of the Servicer (provided, that, with respect to
the Servicer, such expenses shall be limited to the Servicing Fee and reasonable out-of-pocket costs and expenses), (ii)
reasonable  and  customary  directors  and  officers  liability  insurance  for  any  managers  and  officers  of  Borrower,  (iii)  the
fees and out-of-pocket expenses of the Independent Manager and of counsel to the Independent Manager due pursuant to
the Independent Manager Engagement Letter, (iv) the fees, expenses and charges of any Account Bank in connection with
the  Reserve Account,  Operating Account  or  Collection Account,  (v)  the  fees  and  out-of-pocket  expenses  of  Borrower
incurred after the Closing Date in connection with the transactions contemplated by the Transaction Documents, and (vi)
any expenses incurred in connection with the exercise of audit rights at the direction of Administrative Agent pursuant to
Section 8.03(d) of this Agreement or otherwise by the Borrower.

“FATCA”  means  Sections  1471  through  1474  of  the  Code,  as  of  the  date  of  this  Agreement  (or  any
amended  or  successor  version  that  is  substantively  comparable  and  not  materially  more  onerous  to  comply  with),  any
current  or  future  regulations  or  official  interpretations  thereof,  any  agreements  entered  into  pursuant  to  current  Section
1471(b)(1) of the Code (or any amended or successor version described above) and any fiscal or regulatory legislation, or
official  administrative  rules  or  practices  adopted  pursuant  to  any  intergovernmental  agreement,  treaty  or  convention
among Governmental Authorities and implementing such Sections of the Code.

“Fee Letter” means, collectively, (i) that certain Fee Letter, dated as of the Closing Date, between Parent,
Borrower  and  Administrative  Agent  and  (ii)  that  certain  Arranger  Fee  Letter,  dated  as  of  the  Closing  Date,  between
Borrower and ORCA I LLC.

“Financial Statements” means as of the Closing Date, (a) the audited financial statements of Parent and its
Subsidiaries, for the fiscal years ended December 31, 2021 and December 31, 2022, consisting of balance sheets and the
related consolidated statements of income, stockholders’ equity and cash flows for such fiscal year, and (b) the financial
statements of Parent and its Subsidiaries for the fiscal

9

quarter  ended  September  30,  2023,  consisting  of  balance  sheets  and  the  related  consolidated  statements  of  income,
stockholders’ equity and cash flows for such fiscal quarter.

“Fixed Interest” means interest with respect to the Term Loan, accruing with respect to the outstanding

principal balance thereof at a rate per annum equal to 9.875%.

“Foreign Lender” means any Lender which is not a “United States person” within the meaning of Section

7701(a)(30) of the Code.

“Funding Notice” means a written notice substantially in the form of Exhibit B.

“GAAP”  means  the  generally  accepted  accounting  principles  in  the  United  States  of America  in  effect
from  time  to  time;  provided,  that  in  the  event  such  principles  change  after  the  Closing  Date  in  a  manner  which  affects
compliance  with  this  Agreement  by  Borrower  (including  without  limitation  in  the  determination  of  Commercial
Payments), such change shall be ignored for the purpose of determining such compliance.

“Governmental  Authority”  means  any  nation  or  government,  any  state  or  other  political  subdivision
thereof, and any entity exercising executive, legislative, judicial, regulatory or administrative functions of, or pertaining
to, government.

“Guarantee”  means,  as  to  any  Person:    (a)  any  obligation,  contingent  or  otherwise,  of  such  Person
guaranteeing or having the economic effect of guaranteeing any Indebtedness or other obligation payable or performable
by another Person (the “primary obligor”) in any manner, whether directly or indirectly, and including any obligation of
such Person, direct or indirect (i) to purchase or pay (or advance or supply funds for the purchase or payment of) such
Indebtedness or other obligation, (ii) to purchase or lease property, securities or services for the purpose of assuring the
obligee in respect of such Indebtedness or other obligation of the payment or performance of such Indebtedness or other
obligation, (iii) to maintain working capital, equity capital or any other financial statement condition or liquidity or level
of  income  or  cash  flow  of  the  primary  obligor  so  as  to  enable  the  primary  obligor  to  pay  such  Indebtedness  or  other
obligation, or (iv) entered into for the purpose of assuring in any other manner the obligee in respect of such Indebtedness
or  other  obligation  of  the  payment  or  performance  thereof  or  to  protect  such  obligee  against  loss  in  respect  thereof  (in
whole or in part); or (b) any Lien on any assets of such Person securing any Indebtedness or other obligation of any other
Person, whether or not such Indebtedness or other obligation is assumed by such Person.

“Included  Commercial  Payments”  means,  with  respect  to  each  Semi-Annual  Period,  commencing  with
the Semi-Annual Period ending December 31, 2023, the Commercial Payments received in respect of such Semi-Annual
Period.

“Indebtedness”  with  respect  to  any  Person  means  (i)  all  indebtedness  pursuant  to  an  agreement  or
instrument involving or evidencing money borrowed, the advance of credit, a conditional sale or a transfer with recourse
or with an obligation to repurchase (but excluding trade credit and accounts payable in the ordinary course of business),
(ii) all obligations of such Person evidenced by notes, bonds, debentures or other similar instruments (iii) all capitalized
lease  obligations,  (iv)  all  obligations  with  respect  to  Disqualified  Capital  Stock,  (v)  all  indebtedness  of  a  third  party
secured by (or for which the holder of such indebtedness has an existing right, contingent or otherwise, to be secured by)
any Lien on assets owned or acquired by such Person, whether or not the indebtedness secured thereby has been assumed
(but  only  to  the  extent  of  such  Lien),  (vi)  net  amounts  owing  pursuant  to  an  interest  rate  protection  agreement,  foreign
currency  exchange  agreement  or  other  hedging  arrangement,  (vii)  all  reimbursement  obligations  under  letters  of  credit
issued for the account of such Person, and (viii) all Guarantees with respect to Indebtedness

10

of the types specified in clauses (i) through (vii) above of another Person.  For the avoidance of doubt, the Indebtedness of
any Person shall include the Indebtedness of any other entity to the extent such Person is directly liable therefor as a result
of  such  Person’s  ownership  interest  in  or  other  relationship  with  such  entity,  except  to  the  extent  the  terms  of  such
Indebtedness provide that such Person is not liable therefor.

“Indemnified  Liabilities”  means,  collectively,  any  and  all  liabilities,  obligations,  losses,  damages,
penalties, claims, costs, expenses and disbursements of any kind or nature whatsoever (including the reasonable fees and
disbursements  of  counsel  for  Indemnitees  in  connection  with  any  investigative,  administrative  or  judicial  proceeding
commenced or threatened by any Person whether or not any such Indemnitee shall be designated as a party or a potential
party thereto, and whether or not such Indemnitee is required by Applicable Law to be involved therein, and any fees or
expenses  actually  incurred  by  Indemnitees  in  enforcing  the  indemnity  provided  herein),  whether  direct,  indirect  or
consequential, whether based on any federal, state or foreign laws, statutes, rules or regulations (including securities and
commercial laws, statutes, rules or regulations), on common law or equitable cause or on contract or otherwise, imposed
on, incurred by, or asserted against any such Indemnitee, in any manner relating to or arising out of this Agreement or the
other Loan Documents or the transactions contemplated hereby or thereby (including any enforcement of any of the Loan
Documents (including any sale of, collection from, or other realization upon any of the Collateral)).

“Indemnified Taxes” means all (i) Taxes, other than Excluded Taxes, imposed on or with respect to any
payment  made  by  or  on  account  of  any  obligation  of  Borrower  under  any  Loan  Documents  and  (ii)  to  the  extent  not
otherwise described in (i), Other Taxes.

“Indemnitee”  means  each  Lender  and  its  Affiliates  and  their  respective  officers,  partners,  directors,

trustees, employees, agents and controlling Persons.

“Independent Manager” has the meaning given the Limited Liability Company Agreement.

“Independent  Manager  Engagement  Letter”  means  that  certain  engagement  letter,  by  and  between  CT

Corporation Staffing, Inc., a Delaware corporation and Borrower, as in effect on the date hereof.

“Initial Funding Date” means the Closing Date.

“Initial Term Loan” means the Term Loan funded on the Initial Funding Date pursuant to Section 2.01(a)

(i).

“Initial  Term  Loan  Commitment”  means  the  commitment  of  a  Lender  to  make  or  otherwise  fund  the
Initial Term Loan and “Initial Term Loan Commitments” means such commitments of all such Lenders in the aggregate.
  The  amount  of  each  Lender’s  Initial  Term  Loan  Commitment,  if  any,  is  set  forth  on Appendix A  or  in  the  applicable
Assignment  and Acceptance,  subject  to  any  adjustment  or  reduction  pursuant  to  the  terms  and  conditions  hereof.    The
aggregate amount of the Initial Term Loan Commitments as of the Closing Date is $130,000,000.

“Insolvency Event” means the occurrence of any of the following with respect to any Transaction Party:

(i)

(A) an involuntary proceeding shall be commenced or an involuntary petition shall be filed in a
court  of  competent  jurisdiction  seeking  (x)  relief  in  respect  of  such  Transaction  Party,  or  of  a  substantial  part  of  the
property  of  such  Transaction  Party,  under  any  Bankruptcy  Law  now  or  hereafter  in  effect,  (y)  the  appointment  of  a
receiver, trustee, custodian, sequestrator, conservator or similar official for

11

such Transaction Party for a substantial part of the property of such Transaction Party or (z) the winding-up or liquidation
of such Transaction Party, which proceeding or petition shall continue undismissed for sixty (60) calendar days or (B) an
order of a court of competent jurisdiction approving or ordering any of the foregoing shall be entered;

(ii)

such  Transaction  Party  shall  (A)  voluntarily  commence  any  proceeding  or  file  any  petition
seeking relief under any Bankruptcy Law now or hereafter in effect, (B) apply for the appointment of a receiver, trustee,
custodian, sequestrator, conservator or similar official itself or for a substantial part of its property, (C) fail to contest in a
timely  and  appropriate  manner  any  proceeding  or  the  filing  of  any  petition  described  in  clause  (i)  of  this  definition,
(D) file an answer admitting the material allegations of a petition filed against it in any proceeding described in clause (i)
of  this  definition,  (E)  make  a  general  assignment  for  the  benefit  of  creditors  or  (F)  wind  up  or  liquidate  (except  as
permitted under this Agreement);

(iii)

such Transaction Party shall take any action in furtherance of or for the purpose of effecting, or

indicating its consent to, approval of, or acquiescence in, any of the acts set forth in clause (i) or (ii) of this definition; or

(iv)

such Transaction Party shall become unable, admit in writing its inability, or fail generally, to pay

its debts as they become due.

“Interest  Payment  Date”  means,  for  each  applicable  Semi-Annual  Period,  each  of  March  31  and
September 30, or if any such day is not a Business Day, on the next succeeding Business Day, beginning on March 31,
2024.

“Interest Reserve Amount” means $[***].

“Knowledge” means, with respect to any Transaction Party, the actual knowledge, after due inquiry, of the
Chief  Executive  Officer,  Chief  Financial  Officer,  Chief  Investment  Officer,  General  Counsel  or  President  of  any  such
Transaction  Party,  or  to  the  extent  such  officer  does  not  exist,  the  actual  knowledge  of  another  person  with  similar
responsibility, regardless of title, of any Transaction Party, respectively, relating to a particular matter; provided, however,
that a person charged with responsibility for the aspect of the business relevant or related to the matter at issue shall be
deemed to have knowledge of a particular matter if, in the prudent exercise of his or her duties and responsibilities in the
ordinary course of business, such person should have known of such matter.

“Law”  means  any  federal,  state,  local  or  foreign  law,  including  common  law,  and  any  regulation,  rule,
requirement,  policy,  judgment,  order,  writ,  decree,  ruling,  award,  approval,  authorization,  consent,  license,  waiver,
variance, guideline or permit of, or any agreement with, any Governmental Authority.

“Lender” means each lender listed on the signature pages hereto as a Lender, and any other Person that
becomes a party hereto pursuant to an Assignment and Acceptance other than any Person that ceases to be a party hereto
pursuant to any Assignment and Acceptance.

“Lender  Expenses”  means  (a)  all  reasonable  and  documented  out-of-pocket  costs  and  expenses  of
preparation, negotiation, execution and administration of the Loan Documents and any consents, amendments, waivers or
other  modifications  thereto  incurred  by  the  Administrative  Agent  and/or  the  Lenders;  (b)  all  the  reasonable  and
documented  fees,  expenses  and  disbursements  of  counsel  (limited  to  one  (1)  counsel  for  each  relevant  jurisdiction  (as
determined by the Administrative Agent), other then in the case of conflicts) to the Administrative Agent and the Lenders
in connection with the negotiation,

12

preparation,  execution  and  administration  of  the  Loan  Documents  and  any  consents,  amendments,  waivers  or  other
modifications  thereto  and  any  other  documents  or  matters  requested  by  Borrower;  (c)  all  the  actual  out-of-pocket  costs
and  reasonable  expenses  of  creating  and  perfecting  Liens  in  favor  of  the  Administrative  Agent  including  filing  and
recording fees, out-of-pocket expenses and taxes, stamp or documentary taxes, search fees, title insurance premiums and
reasonable  and  documented  fees,  expenses  and  disbursements  of  counsel  to  the Administrative Agent;  and  (d)  after  the
occurrence of an Event of Default, all costs and expenses, including reasonable and documented attorneys’ fees and costs
of settlement, incurred by the Administrative Agent and/or the Lenders in enforcing any Obligations of or in collecting
any  payments  due  from  Borrower  hereunder  or  under  the  other  Loan  Documents  by  reason  of  such  Event  of  Default
(including in connection with the sale of, collection from, or other realization upon any of the Collateral or in connection
with  any  refinancing  or  restructuring  of  the  Obligations  in  the  nature  of  a  “work  out”  or  pursuant  to  any  insolvency  or
bankruptcy cases or proceedings).

“Lender Register” has the meaning set forth in Section 13.01(e).

“Lien”  means  any  mortgage  or  deed  of  trust,  pledge,  hypothecation,  lien,  charge,  attachment,  set-off,
encumbrance  or  other  security  interest  in  the  nature  thereof  (including  any  conditional  sale  agreement,  equipment  trust
agreement or other title retention agreement, a lease with substantially the same economic effect as any such agreement or
a transfer or other restriction) or other encumbrance, right or claim of any nature whatsoever.

“Limited Liability Company Agreement” means the Amended and Restated Limited Liability Company

Agreement of Borrower, dated as of the Closing Date.

“Loan  Documents”  means  this  Agreement,  each  Fee  Letter,  the  Security  Agreement,  the  Pledge
Agreement, the Sale Agreement, the Bill of Sale, each Control Agreement, each Payment Date Distribution Report, and all
other documents (excluding, for the avoidance of doubt, any Warrant and any document, certificate or writing delivered in
connection therewith) delivered in connection therewith.

“Loan Party” means each of Borrower and Company.

“Material Adverse Effect” means (a) an Insolvency Event, (b) a material adverse change in the business,
operations, properties, results of operations or financial condition of Borrower, taken as a whole; (c) a material adverse
effect  on  the  validity  or  enforceability  of  the  Loan  Documents  taken  as  a  whole  or  any  material  provision  hereof  or
thereof; (d) a material adverse effect on the ability of any Loan Party to consummate the transactions contemplated by the
Loan Documents, or on the ability of any Loan Party to perform its obligations under the Loan Documents to which it is a
party; (e) a material adverse effect on the rights or remedies of Administrative Agent or the Lenders under any of the Loan
Documents, taken as a whole; or (f) an adverse effect in any material respect on any of the timing, amount or duration of
(i)  the  Commercial  Payments  or  the  Commercial  Payment  Interest  or  (ii)  the  right  of Administrative Agent  to  receive
payments based on the Commercial Payments or the Commercial Payment Interest.

“Material Contract” means, collectively, any Contract to which Borrower or Company, as the case may be
in the context in which used, is a party or any of the respective assets or properties of Borrower or Company are bound or
committed (other than the Transaction Documents) and solely in the case of Company, for which any breach, violation,
nonperformance or early cancellation could reasonably be expected to have, individually or in the aggregate, a Material
Adverse Effect.  The Material Contracts as of the date hereof are identified on Schedule 1.01(c).

“Material Contract Counterparty” means a counterparty to any Material Contract.

13

“Maturity Date” means the earlier of (i) the Scheduled Maturity Date and (ii) the date of satisfaction in

full of the Term Loan.

“Maximum Accrual” has the meaning set forth in Section 3.02(a)(v).

“Maximum Lawful Rate” means the highest rate of interest permissible under Applicable Law.

“Notice and Instruction Letters” has the meaning set forth in the Sale Agreement.

“Notice of Prepayment” means a written notice of prepayment, in the form of Exhibit C hereto or such

other form as approved by the Administrative Agent.

“Notices”  means,  collectively,  notices,  consents,  approvals,  reports,  designations,  requests,  waivers,

elections and other communications.

“Obligations”  means,  without  duplication,  the  Term  Loan,  Fixed  Interest  and  all  present  and  future
Indebtedness, taxes, liabilities, obligations, covenants, duties, and debts, owing by Borrower to Lender, arising under or
pursuant to the Loan Documents, including all principal, interest, premium, charges, expenses, fees, Erroneous Payment
Subrogation  Rights  and  any  other  sums  chargeable  to  Borrower  hereunder  and  under  the  other  Loan  Documents  (and
including any interest, fees and other charges that would accrue but for the filing of a bankruptcy action with respect to
Borrower, whether or not such claim is allowed in such bankruptcy action).

“Operating Account”  means  that  certain  deposit  account  ending  in  [***]  established  and  maintained  by
Borrower  at  the  Initial  Account  Bank,  subject  to  a  Springing  Account  Control  Agreement,  solely  for  the  purpose  of
holding  the  Expense  Reserve  Amount,  holding  the  proceeds  of  capital  contributions  from  the  Company  and  making
disbursements of the same and any successor Operating Account entered into in accordance with Section 4.03.

“Organizational  Document”  means,  with  respect  to  any  Person,  (i)  in  the  case  of  any  corporation,  the
certificate  of  incorporation  and  by-laws  (or  similar  documents)  of  such  Person,  (ii)  in  the  case  of  any  limited  liability
company, the certificate of formation and operating agreement (or similar documents) of such Person, (iii) in the case of
any  limited  partnership,  the  certificate  of  formation  and  limited  partnership  agreement  (or  similar  documents)  of  such
Person, (iv) in the case of any general partnership, the partnership agreement (or similar document) of such Person, and
(v) in any other case, the functional equivalent of the foregoing.  For the avoidance of doubt, the Organization Documents
of  Borrower  include  the  (i)  Limited  Liability  Company  Agreement  and  (ii)  the  Management  Agreement  executed  in
connection therewith.

“Other Connection Taxes” means, with respect to any Lender, Taxes imposed as a result of a present or
former connection between such Lender and the jurisdiction imposing such Tax (other than connections arising from such
Lender having executed, delivered, become a party to, performed its obligations under, received payments under, received
or perfected a security interest under, engaged in any other transaction pursuant to or enforced any Loan Document, or
sold or assigned an interest in the Term Loan, commitment or Loan Document).

“Other Taxes” has the meaning set forth in Section 5.03.

“Parent” means XOMA Corporation, a Delaware corporation and its successors reasonably consented to

by the Administrative Agent.

14

“Participant Register” has the meaning set forth in Section 13.01(e).

“Party”  and  “Parties”  means  Administrative  Agent,  the  Lenders  and  Borrower,  individually  and

collectively.

“Patriot Act” means the USA Patriot Act, Public Law No. 107-56.

“Payment Account” means such account of Administrative Agent maintained at such banking institution
as Administrative Agent may specify in its discretion from time to time in writing to Borrower at least five (5) Business
Day  prior  to  any  Interest  Payment  Date  or  other  date  on  which  payments  are  to  be  made  to  pursuant  to  the  Loan
Documents.

“Payment Date Distribution Report” means any Payment Date Distribution Report, in the form of Exhibit

D hereto.  

“Payment  in  Full”    means  the  payment  in  full  in  good  funds  of  the  Term  Loan  and  other  Obligations

(other than contingent indemnification obligations for which no claims have been made).

“Payments”  means  due  and  owing  payments  of Amortization  Payments  and  Fixed  Interest  (each  under

Section 4.05 hereof), including, in each case any default, additional interest or prepayment premium charged hereunder.

“Permitted Liens” means:

(a)

Liens created pursuant to any Loan Document;

(b)

Liens  in  favor  of  a  banking  or  other  financial  institution  arising  as  a  matter  of  law  or  under
customary contractual provisions encumbering deposits or other funds maintained with such banking or other financial
institution  (including  the  right  of  set  off  and  grants  of  security  interests  in  deposits  and/or  securities  held  by  such
banking or other financial institution) and that are within the general parameters customary in the banking industry;

(c)

Liens  securing  Taxes,  assessments,  fees  or  other  governmental  charges  or  levies  which  are
being  contested  in  good  faith  and  by  appropriate  proceedings  diligently  conducted  and  in  respect  of  which  adequate
reserves with respect thereto are maintained by Borrower in accordance with GAAP and other similar Liens (other than
any Lien imposed pursuant to Section 430(k) of the Internal Revenue Code or by ERISA) arising in connection with
court  proceedings  so  long  as  the  enforcement  of  such  Liens  is  effectively  stayed  and  the  judgment  claims  secured
thereby do not otherwise constitute an Event of Default under clause (i) of the definition of “Event of Default”; and

(d)

banker’s  liens  for  collection  or  rights  of  set  off  or  similar  rights  and  remedies  as  to  deposit
accounts  or  other  funds  maintained  with  depositary  institutions;  provided  that  such  deposit  accounts  or  funds  are  not
established or deposited for the purpose of providing collateral for any Indebtedness and are not subject to restrictions
on access by Borrower in excess of those required by applicable banking regulations.

“Person”  means  any  natural  person,  firm,  corporation,  limited  liability  company,  partnership,  joint
venture, association, joint-stock company, trust, unincorporated organization, Governmental Authority or any other legal
entity, including public bodies, whether acting in an individual, fiduciary or other capacity.

15

“Plan  Assets”  means  assets  of  any  (i)  Employee  Benefit  Plan  subject  to  the  fiduciary  responsibility
provisions of Title I of ERISA, (ii) plan (as defined in Section 4975(e)(1) of the Code) subject to Section 4975 of the Code
or  (iii)  entity  whose  underlying  assets  include  assets  of  any  such  employee  benefit  plan  or  plan  by  reason  of  the
investment by an employee benefit plan or plan in such entity.

“Pledge Agreement”  means  the  Pledge  and  Security Agreement,  dated  as  of  the  Closing  Date,  between
Company and Administrative Agent pursuant to which the Capital Stock of Borrower is pledged to Administrative Agent,
as supplemented by any amendments or supplements thereto.

“Principal  Amount”  means,  as  to  each  Term  Loan,  as  of  any  date  of  determination,  and  without
duplication, the amount equal to the sum of: (i) the original amount of such Term Loan, plus, (ii) any Accreted Principal
accrued as of such date, minus, (iii) any payment in respect of principal as provided for in Section 3.01, 3.02 or 4.05.

“Pro Rata Share” means, with respect to:

(a)

(i) a Lender’s obligation to make the Initial Term Loan, the percentage obtained by dividing (A)
such  Lender’s  Initial  Term  Loan  Commitment  by  (B)  the  Total  Initial  Term  Loan  Commitment  and  (ii)  a  Lender’s
obligation  to  make  a  Delayed  Draw Term  Loan,  the  percentage  obtained  by  dividing  (A)  such  Lender’s  Delayed  Draw
Term Loan Commitment by (B) the aggregate amount of the Lenders’ Delayed Draw Term Loan Commitments;

(b)

a Lender’s right to receive payments of interest, fees and principal with respect to a Term Loan,
the percentage obtained by dividing (i) the aggregate unpaid principal amount of such Lender’s portion of the Term Loan,
by (ii) the aggregate unpaid principal amount of the Term Loan; and

(c)

all other matters, the percentage obtained by dividing (i) the sum of such Lender’s Delayed Draw
Term Loan Commitment and the unpaid principal amount of such Lender’s portion of the Term Loan, by (ii) the sum of
the Total Delayed Draw Term Loan Commitment and the aggregate unpaid principal amount of the Term Loan.

“Proceeding” means an action or proceeding brought against a Party as a defendant, for purposes of all

legal proceedings arising out of or relating to this Agreement or the transactions contemplated hereby.

“Purpose” has the meaning set forth in Section 12.17(a).

“Register”  means  a  record  of  ownership  in  which  Borrower  registers  by  book  entry  the  interests
(including  any  rights  to  receive  payment  hereunder)  of  each  Lender  in  the Term  Loan  and  any  assignment  of  any  such
interest, obligation or right.

“Regulatory  Change”  means  (i)  the  adoption  after  the  date  hereof  (or  with  respect  to  any  Lender  that
becomes  a  Lender  after  the  date  hereof,  after  the  date  such  Lender  becomes  a  Lender)  of  any  applicable  law,  rule  or
regulation  or  any  change  therein  after  the  date  hereof,  or  (ii)  any  change  after  the  date  hereof  in  the  interpretation  or
administration thereof by any governmental authority, central bank or comparable agency charged with the interpretation
or administration thereof, either generally or as effected through compliance with any request or directive (whether or not
having the force of law) of any such authority, central bank or comparable agency.

16

“Representative” means, with respect to any Person, directors, officers, employees, agents, co-investors,
advisors, potential investors, underwriters, rating agencies, permitted assignees, sources of financing and trustees of such
Person.

“Required Lenders” means (i) at any time (other than when the Blue Owl Lenders constitute the Required
Lenders pursuant to clause (ii) below) when there are three (3) or fewer Lenders, all Lenders and (ii) at all other times,
Lenders  whose  Pro  Rata  Share  (calculated  in  accordance  with  clause  (c)  of  the  definition  thereof)  aggregate  at  least
50.1%.

“Reserve  Account”  means  that  certain  deposit  account  ending  in  [***]  established  and  maintained  by
Borrower at the Initial Account Bank, subject to a Blocked Account Control Agreement, solely for the purpose of holding
the Interest Reserve Amount and the Administrative Fee Escrow Amount, and/or any successor Reserve Account entered
into in accordance with Section 4.03.

“Roche” has the meaning given in the Affitech Assignment Agreement (together with any successors or

permitted assigns of Roche pursuant to the Affitech Assignment Agreement).

“Roche APA” has the meaning set forth in the Affitech Assignment Agreement.

“Sale”  means  the  sale,  transfer,  assignment,  contribution  and  conveyance  of  the  Transferred  Assets

pursuant to the Sale Agreement.

“Sale Agreement” means the Sale, Contribution and Servicing Agreement, dated as of the Closing Date,

between Parent, Company and Borrower.

“Scheduled Maturity Date” means December 15, 2038.

“SEC” means the United States Securities and Exchange Commission.

“Seller Event of Default” has the meaning set forth in the Sale Agreement.

“Security  Agreement”  means  the  Security  Agreement,  dated  as  of  the  Closing  Date,  between
Administrative  Agent  and  Borrower,  securing  the  Obligations  of  Borrower  hereunder  and  the  other  Loan  Documents
(other than the Warrant), as supplemented by any amendments or supplements thereto.

“Semi-Annual Interest Shortfall” has the meaning set forth in Section 4.05(a).

“Semi-Annual Period” means each six month period commencing on January 1 and July 1 of each year.

“Senior  Officer”  means  any  President,  Vice  President,  Secretary,  Treasurer,  Chief  Executive  Officer,

Chief Financial Officer, or Chief Investment Officer.

“Servicer” has the meaning set forth in the Sale Agreement.

“Servicing Fee” has the meaning set forth in the Sale Agreement.

“Set-off” means any right of set off, rescission, counterclaim, reduction, deduction or defense.

“Springing  Account  Control  Agreement”  means  any  agreement  entered  into  by  the  Account  Bank,

Borrower and the Administrative Agent, in the form and substance reasonably satisfactory

17

to  Administrative  Agent  (it  being  understood  that  the  form  attached  hereto  as  Exhibit  H  is  satisfactory  to  the
Administrative  Agent),  pursuant  to  which,  among  other  things,  Administrative  Agent  shall  have  control  over  the
Collection Account and Operating Account identified therein (within the meaning of Section 9-104 of the UCC), which
such form, for the avoidance of doubt, shall provide for “springing” or “shifting control”.

“Subsidiary” means, with respect to any Person, at any time, any entity of which more than fifty percent
(50%) of the outstanding voting stock or other equity interest entitled ordinarily to vote in the election of the directors or
other governing body (however designated) is at the time beneficially owned or controlled directly or indirectly by such
Person, by one or more such entities or by such Person and one or more such entities.

“Surviving  Person”  means,  with  respect  to  any  Person  involved  in  or  that  makes  any  disposition,  the

Person formed by or surviving such disposition or the Person to which such disposition is made.

“Taxes”  means  all  present  and  future  taxes,  levies,  duties,  imposts,  deductions,  charges,  fees  or
withholdings (including backup withholdings), and all interest, penalties and additions to tax with respect thereto, that are
imposed by any Governmental Authority.

“Term Loan” means, collectively, the Initial Term Loan and each Delayed Draw Term Loan (together with

all Accreted Principal on any such Term Loan).

“Term  Loan  Commitments”  means,  collectively,  the  Initial  Term  Loan  Commitments  and  the  Delayed

Draw Term Loan Commitments.

“Third Party” means any Person other than Borrower or its Affiliates.

“Total Delayed Draw Term Loan Commitment” means the sum of the amounts of the Lenders’ Delayed

Draw Term Loan Commitments.

“Total Initial Term Loan Commitment” means the sum of the amounts of the Lenders’ Initial Term Loan

Commitments.

“Transaction Documents” means the Loan Documents and the Organizational Documents.

“Transaction Parties” means, collectively, Parent, Company and Borrower.

“Transferred Assets” has the meaning set forth in the Sale Agreement.

“U.S.” means the United States of America.

“UCC” means the Uniform Commercial Code as in effect from time to time in New York; provided, that,
if, with respect to any financing statement or by reason of any provisions of Applicable Law, the perfection or the effect of
perfection  or  non-perfection  of  the  security  interest  or  any  portion  thereof  granted  pursuant  to  the  Loan  Documents  is
governed by the Uniform Commercial Code as in effect in a jurisdiction of the United States other than New York, then
“UCC” means the Uniform Commercial Code as in effect from time to time in such other jurisdiction for purposes of the
provisions  of  this  Agreement  and  any  financing  statement  relating  to  such  perfection  or  effect  of  perfection  or  non-
perfection.

18

“Warrant” means, collectively, each Warrant to Purchase Stock set forth on Schedule 1.01(b).

Section 1.02

Rules of Construction.  Unless the context otherwise requires, in this Agreement:

(a)

An  accounting  term  not  otherwise  defined  has  the  meaning  assigned  to  it  in  accordance  with

GAAP.

(b)

Words of the masculine, feminine or neuter gender shall mean and include the correlative words

of other genders.

(c)

(d)

“without limitation”.

The definitions of terms shall apply equally to the singular and plural forms of the terms defined.

The terms “include”, “including” and similar terms shall be construed as if followed by the phrase

(e)

Unless otherwise specified, references to an agreement or other document include references to
such agreement or document as from time to time amended, restated, reformed, supplemented or otherwise modified in
accordance  with  the  terms  thereof  (subject  to  any  restrictions  on  such  amendments,  restatements,  reformations,
supplements  or  modifications  set  forth  herein  or  in  any  of  the  other Transaction  Documents)  and  include  any  annexes,
exhibits and schedules attached thereto.

(f)

References  to  any Applicable  Law  shall  include  such Applicable  Law  as  from  time  to  time  in
effect,  including  any  amendment,  modification,  codification,  replacement  or  reenactment  thereof  or  any  substitution
therefor.

(g)

References  to  any  Person  shall  be  construed  to  include  such  Person’s  successors  and  permitted
assigns (subject to any restrictions on assignment, transfer or delegation set forth herein or in any of the other Transaction
Documents), and any reference to a Person in a particular capacity excludes such Person in other capacities.

(h)

The word “will” shall be construed to have the same meaning and effect as the word “shall”.

(i)

The words “hereof”, “herein”, “hereunder” and similar terms when used in this Agreement shall
refer to this Agreement as a whole and not to any particular provision hereof, and Article, Section and Exhibit references
herein are references to Articles and Sections of, and Exhibits to, this Agreement unless otherwise specified.

(j)

In  the  computation  of  a  period  of  time  from  a  specified  date  to  a  later  specified  date,  the  word

“from” means “from and including” and each of the words “to” and “until” means “to but excluding”.

(k)

Where any payment is to be made, any funds are to be applied or any calculation is to be made
under this Agreement on a day that is not a Business Day, unless this Agreement otherwise provides, such payment shall
be made, such funds shall be applied and such calculation shall be made on the succeeding Business Day, and payments
shall be adjusted accordingly.

19

Article II
TERM LOANS; DISBURSEMENT; CERTAIN FEES

Section 2.01

Term Loans.

(a)

Initial Term Loans; Delayed Draw Term Loans.  Subject to the terms and conditions hereof:

(i)
amount equal to such Lender’s Initial Term Loan Commitment; and

each  Lender  severally  agrees  to  make,  on  the  Initial  Funding  Date,  an  Initial  Term  Loan  to  Borrower  in  an

(ii)
each Lender severally agrees to make, on one occasion during the Delayed Draw Commitment Period, Delayed
Draw  Term  Loans  to  Borrower  in  an  aggregate  amount  not  to  exceed  such  Lender’s  Delayed  Draw  Term  Loan
Commitment.

Borrower may make only one borrowing under the Initial Term Loan Commitment, which shall be on the Initial Funding
Date, and may make only one borrowing under the Delayed Draw Term Loan Commitment.  Any amount borrowed under
this  Section  2.01(a)  and  subsequently  repaid  or  prepaid  may  not  be  reborrowed.    Each  Lender’s  Initial  Term  Loan
Commitment and Delayed Draw Term Loan Commitment shall terminate immediately and without further action on the
Credit Date on which such Lender funds Initial Term Loans or Delayed Draw Term Loans, respectively, after giving effect
to the funding of such Term Loans on such Credit Date.

(b)

Borrowing Mechanics for Term Loans.

(i)
Borrower shall deliver to Administrative Agent a fully executed Funding Notice no later than three (3) Business
Days prior to the Initial Funding Date (or such shorter period permitted by Administrative Agent) with respect to Term
Loans made on the Initial Funding Date.  Following the Initial Funding Date (and subject to the conditions set forth in
Article  VI),  whenever  Borrower  desires  that  Lenders  make  the  Delayed  Draw  Term  Loan,  Borrower  shall  deliver  to
Administrative Agent  a  fully  executed  and  delivered  Funding  Notice  no  later  than  10:00  a.m.  (New York  City  time)  at
least ten (10) Business Days in advance of the proposed Credit Date.  Each such Funding Notice shall be irrevocable once
delivered  to  Administrative  Agent.    Promptly  upon  receipt  by  Administrative  Agent  of  any  such  Funding  Notice,
Administrative Agent shall notify each Lender of the proposed borrowing.  Administrative Agent and Lenders (A) may act
without liability upon the basis of written or emailed notice believed by Administrative Agent in good faith to be from
Borrower (or from any Senior Officer thereof designated in writing purportedly from Borrower to Administrative Agent),
(B) shall be entitled to rely conclusively on any Senior Officer’s authority to request a Term Loan on behalf of Borrower
until Administrative Agent receives written notice to the contrary, and (C) shall have no duty to verify the authenticity of
the signature appearing on any written Funding Notice.

(ii)
Each Lender shall make its applicable Term Loan available to Administrative Agent not later than 12:00 p.m.
on the applicable Credit Date, by wire transfer of same day funds in Dollars to Administrative Agent.  Upon satisfaction or
waiver of the conditions precedent specified herein, Administrative Agent shall make the proceeds of the applicable Term
Loans available to Borrower on the applicable Credit Date by causing an amount of same day funds in Dollars equal to the
proceeds of all such Term Loans received by Administrative Agent from Lenders to be credited to the account of Borrower
or to such other account as may be designated in writing to Administrative Agent by Borrower; provided, however, that
the Initial Term Loans shall be funded net of: (i) the fees set forth in the Fee Letter and required to be paid on the Closing
Date, and (ii) accrued Lender Expenses to the extent invoiced at least one (1) Business Day prior to the Closing Date.  It is
understood that the Initial Administrative Fee

20

Escrow Amount  and  the  Interest  Reserve Amount  shall  be  funded  into  the  Reserve Account  and  the  Expense  Reserve
Amount shall be funded into the Operating Account, in each case, on the Closing Date.

(iii)
Loans in a minimum amount of $10,000,000.

During  the  Delayed  Draw  Commitment  Period,  Borrower  may  make  one  (1)  draw  of  Delayed  Draw  Term

(c)

Pro Rata Shares; Availability of Funds.

(i)
Pro  Rata  Shares.    All  Term  Loans  shall  be  made  by  Lenders  simultaneously  and  proportionately  to  their
respective Pro Rata Shares, it being understood that no Lender shall be responsible for any default by any other Lender in
such other Lender’s obligation to make a Term Loan requested hereunder nor shall any Term Loan Commitment of any
Lender be increased or decreased as a result of a default by any other Lender in such other Lender’s obligation to make a
Term Loan requested hereunder or purchase a participation required hereby.

(ii)
Availability  of  Funds.    Unless  Administrative  Agent  shall  have  been  notified  by  any  Lender  prior  to  the
applicable Credit Date that such Lender does not intend to make available to Administrative Agent the amount of such
Lender’s Term Loan requested on such Credit Date, Administrative Agent may assume that such Lender has made such
amount available to Administrative Agent on such Credit Date and Administrative Agent may, in its sole discretion, but
shall not be obligated to, make available to Borrower a corresponding amount on such Credit Date.  If such corresponding
amount is not in fact made available to Administrative Agent by such Lender, Administrative Agent shall be entitled to
recover such corresponding amount on demand from such Lender together with interest thereon, for each day from such
Credit Date until the date such amount is paid to Administrative Agent, at the customary rate set by Administrative Agent
for  the  correction  of  errors  among  banks.    If  such  Lender  does  not  pay  such  corresponding  amount  forthwith  upon
Administrative  Agent’s  demand  therefor,  Administrative  Agent  shall  promptly  notify  Borrower  and  Borrower  shall
immediately  pay  such  corresponding  amount  to Administrative Agent  together  with  interest  thereon,  for  each  day  from
such Credit Date until the date such amount is paid to Administrative Agent, at the rate payable hereunder.  Nothing in this
Section  2.01(c)(ii)  shall  be  deemed  to  relieve  any  Lender  from  its  obligation  to  fulfill  its  Term  Loan  Commitments
hereunder or to prejudice any rights that Borrower may have against any Lender as a result of any default by such Lender
hereunder.

Section 3.01

Amortization; Maturity Date.

Article III
REPAYMENT

(a)

If not earlier repaid in full, the unpaid balance of the outstanding Principal Amount of the Term
Loan, together with any accrued and unpaid interest, and all other Obligations then outstanding, shall be due and payable
in cash to the Payment Account on the Maturity Date.

(b)

The outstanding principal balance of the Term Loan and any interest or premium due with respect
thereto shall be repayable solely from Commercial Payments except (i) in connection with voluntary prepayment of the
Term Loan pursuant to Section 3.02(b) or Section 3.03 or (ii) in connection with prepayments required pursuant to Section
3.02(a).

(c)

If the remaining Interest Reserve Amount in the Reserve Account for any Interest Payment Date
is insufficient to satisfy the Semi-Annual Interest Shortfall (the difference between the Semi-Annual Interest Shortfall and
the  remaining  Interest  Reserve  Amount  in  the  Reserve  Account  the  “Deficiency  Amount”),  then  any  such  Deficiency
Amount, unless paid in cash by Borrower on the Interest

21

Payment  Date  with  the  proceeds  of  a  substantially  concurrent  capital  contribution  from  Company,  shall  increase  the
outstanding Principal Amount of the Term Loan by an amount equal to the Deficiency Amount for the applicable Interest
Payment Date (rounded up to the nearest whole dollar) and each Lender shall be deemed to have made an additional term
loan  in  a  Principal  Amount  equal  to  its  Pro  Rata  Share  of  the  aggregate  amount  of  such  Deficiency  Amount  (such
additional  term  loan,  “Accreted  Principal”).   Accreted  Principal  shall  be  deemed  to  be  part  of  the  Term  Loan  made  to
Borrower  for  all  purposes  under  this  Agreement,  and  the  Term  Loan  shall  bear  interest  on  such  increased  Principal
Amount  from  and  after  the  applicable  Interest  Payment  Date  in  accordance  with  Section  4.01.  In  the  event  of  any
repayment or prepayment of the Term Loan (including, without limitation, principal payments due under Section 4.05(a)
(ii)), accrued and unpaid Fixed Interest on the Principal Amount repaid or prepaid shall be payable on the date of such
repayment or prepayment.

Section 3.02 Mandatory Prepayment; Voluntary Prepayment.

(a)

Mandatory Prepayment.

(i)
During the continuance of an Event of Default the Administrative Agent may declare the outstanding Principal
Amount of the Term Loan, plus any accrued and unpaid interest thereon, to be immediately due and payable hereunder, in
whole but not in part, to the extent permitted by law, together with all other Obligations, including those fees set forth in
the  Fee  Letter  and  payable  upon  such  prepayment,  then  outstanding  or  due  in  connection  therewith,  to  the  Payment
Account.

In  connection  with  the  prepayment  in  full  of  the  Term  Loan  outstanding  under  Section  3.02(a),  any  unpaid
(ii)
amounts in respect of such prepaid Term Loan not consisting of principal or Fixed Interest (i.e., any unpaid amounts for
indemnification,  tax  gross-up,  default  interest,  expense  reimbursement  and  other  amounts  not  consisting  of  principal  or
interest) shall be immediately due and payable.

In  connection  with  any  prepayment  under  this  Section  3.02(a),  Borrower  shall  provide  to  Administrative
(iii)
Agent  a  Notice  of  Prepayment  showing  the  calculation  of  the  amount  to  be  prepaid  and  all  other  amounts  payable  in
connection therewith under this Section 3.02(a).

(iv)
Notwithstanding anything in this Agreement or in any other Loan Document to the contrary, if the Term Loan
shall  remain  outstanding  after  the  fifth  (5th)  anniversary  of  the  initial  issuance  thereof  and  the  aggregate  amount  that
would be includible in the gross income of a Lender with respect to the Term Loan (within the meaning of Section 163(i)
of the Code or any successor provision) for the periods ending on or before any Interest Payment Date that occurs after
such  fifth  (5th)  anniversary  (the  “Aggregate Accrual”)  would  otherwise  exceed  an  amount  equal  to  the  sum  of  (i)  the
aggregate amount of interest to be paid (within the meaning of Section 163 (i) of the Code) under the Term Loan on or
before such Interest Payment Date, and (ii) the product of (A) the issue price (as defined in Section 1273(b) of the Code)
of the Term Loan and (B) the yield to maturity (interpreted in accordance with Section 163(i) of the Code) of the Term
Loan (such sum, the “Maximum Accrual”), then Borrower shall pay on each applicable Interest Payment Date occurring
after such fifth (5th) anniversary that portion of the outstanding Principal Amount of the Term Loan necessary to prevent
the Term Loan from constituting an “applicable high yield discount obligation” within the meaning of Section 163(i) of
the Code, up to an amount equal to the excess, if any, of the Aggregate Accrual over the Maximum Accrual (each such
payment, the “AHYDO Payment”) and the amount of such AHYDO Payment and any interest thereon shall be treated for
U.S. federal income tax purposes as an amount of interest to be paid (within the meaning of Section 163(i)(2)(B)(i) of the
Code) under the Term Loan.  This provision is intended to prevent the Term Loan from being classified as an “applicable
high yield discount obligation,” as defined in Section 163(i) of the Code, and shall be interpreted consistently therewith.

22

(b)

Voluntary Prepayment.

(i)
Subject  to  the  terms  of  the  Fee  Letter,  Borrower  may  prepay  the  outstanding  Principal Amount  of  the  Term
Loan, plus any accrued and unpaid interest thereon, in whole but not in part, to the extent permitted by law, together with
all  other  Obligations,  including  those  fees  set  forth  in  the  Fee  Letter  and  payable  in  connection  with  such  prepayment,
then outstanding or due in connection therewith, to the Payment Account.

(ii)
In connection with the prepayment in full of the Term Loan outstanding under this Section 3.02(b), any unpaid
amounts in respect of such prepaid Term Loan not consisting of principal or Fixed Interest (i.e., any unpaid amounts for
indemnification,  tax  gross-up,  default  interest,  expense  reimbursement  and  other  amounts  not  consisting  of  principal  or
interest) shall be immediately due and payable.

(iii)
The date of prepayment of the Term Loan and any other amounts due to Lender under this Section 3.02(b),
shall  be  a  Business  Day  not  more  than  10  Business  Days  following  the  date  Borrower  has  provided  to Administrative
Agent  a  Notice  of  Prepayment  showing  the  calculation  of  the  amount  to  be  prepaid  and  all  other  amounts  payable  in
connection  therewith  under  this  Section  3.02(b).    Such  Notice  of  Prepayment  shall  constitute  Borrower’s  irrevocable
commitment  to  prepay  the  Term  Loan  outstanding  and  all  such  other  amounts  on  such  prepayment  date;  provided,
however, that such Notice of Prepayment may state that such notice is conditioned upon the effectiveness of any credit
facilities or one or more other events specified therein (including the occurrence of a Change of Control), in which case
such notice may be revoked by Borrower (by notice to Lender on or prior to the specified effective date) if such condition
is not satisfied.

Section 3.03

Increased Cost.

(a)

If any Regulatory Change occurs that has or would have the effect of:

(i)
similar requirement against assets of, deposits with or for the account of, or credit extended or participated in by, Lender;

imposing, modifying or deeming applicable any reserve, special deposit, compulsory loan, insurance charge or

(ii)
Term Loan, commitments, or other obligations, or its deposits, reserves, other liabilities or capital attributable thereto; or

subjecting Lender to any Taxes (other than (A) Indemnified Taxes or (B) Excluded Taxes) with respect to the

(iii)
Loan made by Lender;

imposing on Lender any other condition, cost or expense (other than Taxes) affecting this Agreement or Term

and the result of any of the foregoing shall be to reduce the rate of return on the capital of Lender as a consequence of its
obligations hereunder or arising in connection herewith to a level below that which Lender could have achieved but for
such  introduction,  change  or  compliance  (taking  into  consideration  the  policies  of  Lender  with  respect  to  capital
adequacy)  by  an  amount  deemed  by  Lender  to  be  material,  then  from  time  to  time,  on  the  first  Interest  Payment  Date
occurring at least thirty (30) days after demand by Lender (which demand shall be accompanied by a statement setting
forth  the  basis  for  such  demand  and  a  description  of  the  computation  of  such  demand),  Borrower  shall  pay  directly  to
Lender such additional amount or amounts as will compensate Lender for such reduction.  Lender will take such actions
reasonably  requested  by  Borrower,  at  the  expense  of  Borrower,  if  such  actions  will  avoid  the  need  for,  or  reduce  the
amount of, such compensation and will not, in the judgment of Lender, be otherwise disadvantageous to it or inconsistent
with its internal policies and procedures.  In no event will Lender be expected or required to

23

monitor  the  occurrence  of  any  of  the  events  or  contingencies  described  in  this  Section  3.03(a).    Notwithstanding  the
foregoing, in no event shall Borrower be required to compensate Lender pursuant to this Section 3.03 for any amounts
under  this  Section  3.03  incurred  more  than  one  hundred  and  eighty  (180)  days  prior  to  the  date  that  Lender  notifies
Borrower of such amount and of Lender’s intention to claim compensation therefor.

(b)

In  determining  any  amount  provided  for  in  this  Section  3.03,  Lender  shall  use  commercially
reasonable  averaging  and  attribution  methods.    If  Lender  makes  a  claim  under  this  Section  3.03,  it  shall  submit  to
Borrower a certificate setting forth the basis for such demand and a description of the computation of such demand as to
such additional or increased cost or reduction, which certificate shall be conclusive absent manifest error.

(c)

If a Lender submits a demand in writing to Borrower to pay any additional amounts pursuant to
this  Section  3.03,  Borrower  may  elect,  in  its  sole  discretion,  upon  ten  (10)  Business  Days  prior  written  notice  to  such
Lender and the Administrative Agent, to repay the Loan held by such Lender in full in accordance with Section 3.02(b)
and such repayment may be on a non-pro rata basis; provided that such demand has not been rescinded in writing by such
Lender or any permitted Assignee prior to the making of such repayment.

Article IV
INTEREST; FEES; EXPENSES; MAKING OF PAYMENTS

Section 4.01

Interest Rate; Fees.

(a)

The  outstanding  Principal  Amount  of  the  Term  Loan  shall  bear  interest  consisting  of  Fixed

Interest, which shall be paid in cash as provided in this Section 4.01 or accreted as set forth in Section 3.01.

(b)

Borrower agrees to pay all fees payable by it in the Fee Letter in the amounts and at the times

specified therein.

(c)

All interest hereunder in respect of Fixed Interest and all fees referred to in this Section 4.01(b)

shall be computed on the basis of a 360-day year of twelve 30-day months.

(d)

Fixed Interest on the Term Loan shall be payable solely from the Commercial Payments, except
(i)  in  connection  with  voluntary  prepayment  of  the  Term  Loan  pursuant  to  Section  3.02(b)  or  Section  3.03  and  (ii)  in
connection with prepayments required pursuant to Section 3.02(a).

(e)

For the avoidance of doubt, Fixed Interest that is not paid in cash on the date due but that is added
to  the  Principal Amount  of  the Term  Loan  as Accreted  Principal  in  accordance  with  Section  3.01(c)  shall  accrue  Fixed
Interest from the date at which it is incorporated as Accreted Principal.

Section 4.02

Reserve Account.

(a)

On  or  before  the  Closing  Date,  Borrower  (i)  shall  establish  with  an Account  Bank  the  Reserve
Account  and  (ii)  together  with  Administrative  Agent  and  such  Account  Bank,  enter  into  a  Blocked  Account  Control
Agreement.  In accordance with Section 2.01(b)(ii), Administrative Agent shall deposit the Interest Reserve Amount and
the Initial Administrative Fee Escrow Amount from the proceeds of the Initial Term Loan into the Reserve Account on the
Initial Funding Date.

(b)

Borrower shall promptly pay for any fees, expenses and charges of the Account Bank required to

be made to the Account Bank with respect to the Reserve Account and pursuant to the

24

terms  of  the  Blocked Account  Control Agreement  by  transferring  from  the  Operating Account  sufficient  funds  into  the
Reserve Account when such fees, expenses and charges are due.

(c)

Prior to the Payment in Full, Borrower shall have no right to (i) terminate the Reserve Account or
(ii) direct the use of balances on deposit therein, except, with respect to this clause (ii) only, as set forth in the immediately
following clause (d) and in Section 4.05(a)(iv).

(d)

On  any  Interest  Payment  Date  on  which  the  Included  Commercial  Payments  to  be  applied  to
Fixed  Interest  and Amortization  Payments  is  equal  to  or  greater  than  $[***],  Borrower  may  elect,  by  written  notice  to
Administrative Agent, for a portion of the Interest Reserve Amount not to exceed $[***] to be either (x) released to the
Operating Account (for distribution to Company) or (y) applied in repayment of the principal amount of the Term Loan
and any fees due in respect of such prepayment.

Section 4.03

Operating Account.

(a)

On or before the Closing Date, Borrower shall (i) establish with the Account Bank the Operating
Account  and  (ii)  together  with  Administrative  Agent  and  the  Account  Bank,  enter  into  a  Springing  Account  Control
Agreement.  In accordance with Section 2.01(b)(ii), Administrative Agent shall deposit the Expense Reserve Amount into
the Operating Account on the Initial Funding Date simultaneous with the funding of the Initial Term Loan.

(b)

Prior  to  the  Payment  in  Full,  Borrower  shall  have  no  right  to  terminate  the  Operating Account.
 The  Operating Account  shall  be  used  solely  for  (i)  holding  the  Expense  Reserve Amount,  (ii)  holding  the  proceeds  of
capital  contributions  from  Company  and  (iii)  making  payments  (including  as  contemplated  by  Section  4.02(b))  with
respect to Taxes and Expenses.

(c)

Prior  to  the  Payment  in  Full,  Borrower  shall  have  no  right  to  terminate  the  Operating Account
without Administrative Agent’s  prior  written  consent;  provided  that,  without  Lender’s  consent,  Borrower  shall  have  the
right  from  time  to  time  to  establish  a  replacement  Operating Account  with  a  replacement Account  Bank,  provided  that
such replacement Account Bank has entered into a Springing Account Control Agreement with the Administrative Agent
with respect to such replacement account effective no later than the date of such replacement.

For purposes of this Agreement, any reference to the “Operating Account,” or the Springing Account Control Agreement
entered  into  in  connection  therewith  shall  refer  to  such  replacement  Operating Account  and  Springing Account  Control
Agreement or Account Bank, as the context require.

Section 4.04

Collection Account.

(a)

On  or  before  the  Closing  Date  or  such  later  date  as Administrative Agent  may  agree  in  is  sole
discretion,  Borrower  shall  (i)  establish  with  the  Account  Bank  the  Collection  Account  and  (ii)  together  with
Administrative Agent and the Account Bank, enter into a Springing Account Control Agreement with the Account Bank.

(b)

Borrower shall promptly pay for all fees, expenses and charges of the Account Bank required to
be made to the Account Bank with respect to the Collection Account and pursuant to the terms of the applicable Springing
Account  Control Agreement  by  depositing  sufficient  funds  into  the  Collection Account  when  such  fees,  expenses  and
charges are due (it being understood that such amounts may be disbursed out of the Operating Account in accordance with
Section 4.05).

25

(c)

Prior  to  the  Payment  in  Full,  Borrower  shall  have  no  right  to  terminate  the  Collection Account
without Administrative Agent’s prior written consent; provided that, without Lender’s consent to the change of location of
such accounts (provided such location is in the United States), Borrower shall have the right from time to time to establish
a  replacement  Collection  Account  with  a  replacement  Account  Bank,  provided  that  such  replacement  Account  Bank
entered into a Springing Account Control Agreement with respect to such replacement accounts effective no later than the
date of replacement, and Borrower instructs the applicable Covered Agreement Counterparties to make payments to such
new accounts.

For purposes of this Agreement, any reference to the “Collection Account,” or the Springing Account Control Agreement
entered into in connection therewith shall refer to such replacement Collection Account and Springing Account Control
Agreement or Account Bank, as the context requires.

(d)

On  or  before  the  Closing  Date,  Borrower  shall  deliver  a  written  notice  to  each  Covered
Agreement Counterparty as to the sale and assignment of the Transferred Assets to Borrower and instructions for payment
thereafter with respect to all payments that are due and payable to Borrower in respect of or derived from the Covered
Agreements (which notice and instructions shall be in the form attached to the Sale Agreement or otherwise reasonably
satisfactory to Administrative Agent) and shall provide that each Covered Agreement Counterparty is to remit all amounts
payable to Borrower in respect thereof to the Collection Account.

(e)

To  the  extent  any  Commercial  Payments  are  paid  directly  to  Borrower  (other  than  to  the
Collection Account), Borrower shall (i) remit to the Collection Account all such amounts within five (5) Business Days of
receipt of any such funds, (ii) promptly instruct such Covered Agreement Counterparty to remit any future payments to
the Collection Account and (iii) promptly provide to Administrative Agent a copy of such notice.

Section 4.05

Application of Payments; Ratable Sharing.

(a)

On  each  Interest  Payment  Date,  the  Borrower  shall  (1)  promptly  deliver  to  the Administrative
Agent  the  Payment  Date  Distribution  Report  and  (2)  distribute  from  the  Collection Account  all  Included  Commercial
Payments received since the immediately preceding Interest Payment Date in the order of priority set forth below but, in
each case, only to the extent that all amounts then required to be paid ranking prior thereto have been paid in full:

first, to the Operating Account such amount as necessary, when taken together with all amounts then on deposit
(i)
in the Operating Account, for payment of all Taxes then due and payable by Borrower, if any, in the amount shown in all
supporting documentation attached to the Payment Date Distribution Report;

(ii)
second,  to  the  Payment  Account  for  application  to  all  accrued  and  unpaid  Lender  Expenses  (it  being
understood that invoices for such Lender Expenses shall have been provided at least ten (10) Business Days prior to the
applicable Interest Payment Date);

(iii)
third,  to  the  Operating  Account  such  amount  as  necessary,  when  taken  together  with  all  amounts  then  on
deposit  in  the  Operating  Account,  for  the  payment  of  all  Expenses  not  previously  paid  or  reimbursed,  in  the  amount
requested  by  the  Borrower  and  shown  in  supporting  documentation  attached  to  the  Payment  Date  Distribution  Report;
provided, however, that: (1) unless and until a Servicer Termination Event (as defined in the Sale Agreement) has occurred
and  a  new  Servicer  (as  defined  in  the  Sale  Agreement)  that  is  not  an  Affiliate  of  Borrower  has  been  appointed  in
accordance with Section 5.05 of the Sale Agreement, no Servicing Fee shall be permitted to be paid under this Section

26

4.05(a)(iii) and (2) all fees payable under this Section 4.05(a)(iii) for any Semi-Annual Period shall not exceed the lesser
of  (x)  an  amount  necessary,  after  application  of  all  amounts  then  on  deposit  in  the  Operating  Account,  to  pay  such
Expenses and (y) $25,000;

(iv)
fourth, to the Payment Account for application, on the Interest Payment Date, to all accrued and unpaid Fixed
Interest  on  the  Term  Loan  for  the  period  from  and  including  the  prior  Interest  Payment  Date  to  and  including  the  day
before the current Interest Payment Date; provided, however, that if Included Commercial Payments for such period are
insufficient to pay all amounts of Fixed Interest due on the Term Loan for such period (the amount of such shortfall, the
“Semi-Annual  Interest  Shortfall”),  Administrative  Agent  shall  instruct  the  Account  Bank,  with  respect  to  the  Interest
Reserve  Amount,  to  release  to  Administrative  Agent,  for  distribution  to  the  Lenders  in  payment  of  Fixed  Interest,  an
amount equal to the Semi-Annual Interest Shortfall or, if the Interest Reserve Amount remaining in the Reserve Account is
less  than  the  Semi-Annual  Interest  Shortfall,  all  remaining  Interest  Reserve Amounts  in  the  Reserve Account  (it  being
understood that any Fixed Interest remaining unpaid after application of all Interest Reserve Amounts shall not be required
to be paid in cash and shall instead become Accredited Principal in accordance with Section 3.01);  

(v)
fifth, to the extent the Included Commercial Payments for such period exceeds the amounts payable under the
foregoing clauses (i)-(iv) (such amount, the “Amortization Payment”), the Amortization Payment shall be disbursed to the
Payment Account  and  applied  by  the Administrative Agent  to  repay,  on  a  pro  rata  basis,  principal  on  the  Term  Loans
outstanding at par.

(b)

Administrative Agent  shall  promptly  distribute  to  each  Lender  at  such  address  as  such  Lender
shall indicate in writing, a copy of the Payment Date Distribution Report and such Lender’s applicable Pro Rata Share of
all payments and prepayments of principal and interest due hereunder, together with all other amounts due with respect
thereto, including, without limitation, all fees payable with respect thereto, to the extent received by Administrative Agent.

(c)

Lenders  hereby  agree  among  themselves  that,  except  as  otherwise  provided  in  the  Collateral
Documents with respect to amounts realized from the exercise of rights with respect to Liens on the Collateral, if any of
them  shall,  whether  by  voluntary  payment  (other  than  a  voluntary  prepayment  of  Term  Loans  made  and  applied  in
accordance with the terms hereof), through the exercise of any right of set off or banker’s lien, by counterclaim or cross
action or by the enforcement of any right under the Loan Documents or otherwise, or as adequate protection of a deposit
treated  as  cash  collateral  under  the  Bankruptcy  Code,  receive  payment  or  reduction  of  a  proportion  of  the  aggregate
amount  of  principal,  interest,  fees  and  other  amounts  then  due  and  owing  to  such  Lender  hereunder  or  under  the  other
Loan  Documents  (collectively,  the  “Aggregate  Amounts  Due”  to  such  Lender)  which  is  greater  than  the  proportion
received by any other Lender in respect of the Aggregate Amounts Due to such other Lender having Term Loans, then the
Lender receiving such proportionately greater payment shall (a) notify Administrative Agent and each other Lender of the
receipt of such payment and (b) apply a portion of such payment to purchase participations (which it shall be deemed to
have purchased from each seller of a participation simultaneously upon the receipt by such seller of its portion of such
payment) in the Aggregate Amounts Due to the other Lenders so that all such recoveries of Aggregate Amounts Due shall
be shared by all Lenders having Term Loans in proportion to the Aggregate Amounts Due to them; provided, if all or part
of  such  proportionately  greater  payment  received  by  such  purchasing  Lender  is  thereafter  recovered  from  such  Lender
upon  the  bankruptcy  or  reorganization  of  Borrower  or  otherwise,  those  purchases  shall  be  rescinded  and  the  purchase
prices paid for such participations shall be returned to such purchasing Lender ratably to the extent of such recovery, but
without interest.  Borrower expressly consents to the foregoing arrangement and agrees that any holder of a participation
so purchased may exercise any and all rights of banker’s lien, set off or counterclaim with respect to any and all monies
owing by Borrower to that holder with respect thereto as fully as if that holder were owed the amount of the participation
held by that holder.

27

Section 4.06

Interest on Late Payments.  

If  any  amount  payable  by  Borrower  to  Administrative  Agent  hereunder  is  not  paid  (or  accreted  in
accordance with Section 3.01(c)) when due (whether at stated maturity, by acceleration or otherwise), interest shall accrue
on any such unpaid amounts, both before and after judgment during the period from and including the applicable due date,
to  but  excluding  the  day  the  overdue  amount  is  paid  in  full,  at  a  rate  per  annum  equal  to  the  Default  Rate.    Interest
accruing  under  this  Section  4.06  shall  be  payable  on  demand  of  Administrative  Agent  acting  at  the  direction  of  the
Required Lenders.  

For  the  avoidance  of  doubt,  any Accreted  Principal  shall  also  accrue  interest  at  the  Default  Rate  in  the
event that Fixed Interest that is not paid in cash on the date due but that is added to the Principal Amount of the Term Loan
as  Accreted  Principal  in  accordance  with  Section  3.01(c)  shall  accrue  Fixed  Interest  from  the  date  at  which  it  is
incorporated as Accreted Principal and shall thereafter accrue interest at the Default Rate in the event that the Principal
Amount of the Term Loan generally bears interest at the Default Rate.

Section 4.07

Administration and Enforcement Expenses.  

Borrower  shall  promptly  reimburse  Administrative  Agent  and  each  Lender  on  demand  for  all  Lender

Expenses.

Section 4.08 Making of Payments.  

Notwithstanding anything to the contrary contained herein, any payment stated to be due hereunder on a
given  day  in  a  specified  month  shall  be  made  or  shall  end  (as  the  case  may  be),  (i)  if  there  is  no  such  given  day  or
corresponding day, on the last Business Day of such month or (ii) if such given day or corresponding day is not a Business
Day, on the next succeeding Business Day.

Section 4.09

Setoff or Counterclaim.  

Each  payment  by  Borrower  under  this  Agreement  and  the  Fee  Letter  shall  be  made  without  setoff,
deduction or counterclaim.  Administrative Agent and each Lender shall have the right to set off any and all amounts owed
by Borrower under this Agreement as provided in Section 10.03.

Section 5.01

Taxes.

Article V
TAXES

(a)

Except as otherwise required by Applicable Law, all payments by Borrower under this Agreement
or  any  other  Loan  Document  (including  payments  with  respect  to  the Term  Loan)  shall  be  made  free  and  clear  of  and
without  deduction  for  any  present  or  future  Taxes.    If  Borrower  or  any  other  applicable  withholding  agent  shall  be
required by Applicable Law to deduct any Taxes from or in respect of any sum payable to Administrative Agent or any
Lender under this Agreement or any other Loan Document, (i) if such Taxes are Indemnified Taxes, the sum payable by
Borrower shall be increased as necessary so that after all required deductions for Indemnified Taxes have been made by
the applicable withholding agent (including deductions applicable to additional sums payable under this Section 5.01(a)),
Administrative Agent or such Lender receives an amount equal to the sum it would have received had no such deductions
been  made,  (ii)  the  applicable  withholding  agent  shall  make  such  deductions  and  (iii)  the  applicable  withholding  agent
shall pay the full amount deducted to the relevant Governmental Authority in accordance with Applicable Law.

28

(b)

Status of Lenders.

(i)
Any Lender that is entitled to an exemption from or reduction of withholding Tax with respect to any payments
made under any Loan Document shall deliver to Borrower, at the time or times reasonably requested by Borrower, such
properly completed and executed documentation reasonably requested by Borrower as will permit such payments to be
made  without  withholding  or  at  a  reduced  rate  of  withholding.    In  addition,  any  Lender,  if  reasonably  requested  by
Borrower, shall deliver such other documentation prescribed by Applicable Law or reasonably requested by Borrower as
will enable Borrower to determine whether or not such Lender is subject to backup withholding or information reporting
requirements.

(ii)

Without limiting the generality of the foregoing:

(1)

If a Lender is a Foreign Lender, then such Lender shall provide to Borrower (i) in
the case of a Foreign Lender claiming exemption from U.S. federal withholding tax under Section 871(h) or 881(c) of the
Code with respect to payments of “portfolio interest,” (x) two accurate and complete original signed copies of IRS Form
W-8BEN-E or IRS Form W-8BEN (or a successor form), as applicable, properly completed and duly executed by such
Foreign Lender and (y) a certificate substantially in the form of Exhibit E-1 to the effect that such Foreign Lender is not
(A) a “bank” within the meaning of Section 881(c)(3)(A) of the Code, (B) a “10 percent shareholder” of Borrower within
the meaning of Section 881(c)(3)(B) of the Code or (C) a “controlled foreign corporation” described in Section 881(c)(3)
(C)  of  the  Code,  (ii)  if  the  payments  receivable  by  the  Foreign  Lender  are  effectively  connected  with  the  conduct  of  a
trade  or  business  in  the  United  States,  two  accurate  and  complete  original  signed  copies  of  IRS  Form  W-8ECI  (or  a
successor form), (iii) in the case of a Foreign Lender that is entitled to benefits under an income tax treaty to which the
United  States  is  a  party,  two  accurate  and  complete  original  signed  copies  of  IRS  Form  W-8BEN-E  or  IRS  Form  W-
8BEN,  as  applicable,  establishing  an  exemption  from,  or  reduction  of,  U.S.  federal  withholding  Tax  pursuant  to  the
applicable article(s) of such tax treaty or (iv) to the extent a Foreign Lender is not the beneficial owner, two accurate and
complete original signed copies of IRS Form W-8IMY, accompanied by two accurate and complete copies of IRS Form
W-8ECI, IRS Form W-8BEN, or IRS Form W-8BEN-E, as applicable, a certificate substantially in the form of Exhibit E-2
or Exhibit E-3, IRS Form W-9, and/or other certification documents from each beneficial owner, as applicable; provided
that if the Foreign Lender is a partnership (and not a participating Lender) and one or more direct or indirect partners of
such  Foreign  Lender  are  claiming  the  portfolio  interest  exemption,  such  Foreign  Lender  may  provide  a  certificate
substantially in the form of Exhibit E-4 on behalf of such direct and indirect partner(s).  Such forms or certificates shall be
delivered  by  such  Foreign  Lender  on  or  prior  to  the  date  that  it  becomes  a  Lender  under  this Agreement,  at  any  time
thereafter if any form or certification previously delivered expires or becomes obsolete or inaccurate in any respect, and
upon a reasonable written request of Borrower.  Notwithstanding any other provision of this Section 5.01(b), no Foreign
Lender  shall  be  required  to  deliver  any  form  pursuant  to  this  Section  5.01(b)  that  such  Foreign  Lender  is  not  legally
eligible to deliver.

(2)

Each Lender that is not a Foreign Lender shall provide two properly completed
and duly executed copies of IRS Form W-9 (or successor form) certifying that such Lender is exempt from U.S. federal
backup withholding tax on or prior to the date on which such Lender becomes a Lender under this Agreement, at any time
thereafter if any form or certification previously delivered expires or becomes obsolete or inaccurate in any respect, and
upon a reasonable written request of Borrower.  

Any Foreign Lender shall, to the extent it is legally eligible to do so, deliver to
Borrower (in such number of copies as shall be requested by the recipient) on or prior to the date on which such Foreign
Lender becomes a Lender under this Agreement (and from time to time

(3)

29

thereafter upon the reasonable request of Borrower), executed copies of any other form prescribed by Applicable Law as a
basis  for  claiming  exemption  from  or  a  reduction  in  U.S.  federal  withholding Tax,  duly  completed,  together  with  such
supplementary documentation as may be prescribed by Applicable Law to permit Borrower to determine the withholding
or deduction required to be made; and

(4)

If  a  payment  made  to  a  Lender  under  any  Loan  Document  would  be  subject  to
U.S.  federal  withholding  Tax  imposed  by  FATCA  if  such  Lender  were  to  fail  to  comply  with  the  applicable  reporting
requirements of FATCA (including those contained in Section 1471(b) or 1472(b) of the Code, as applicable), such Lender
shall  deliver  to  Borrower  at  the  time  or  times  prescribed  by  Applicable  Law  and  at  such  time  or  times  reasonably
requested by Borrower such documentation prescribed by Applicable Law (including as prescribed by Section 1471(b)(3)
(C)(i)  of  the  Code)  and  such  additional  documentation  reasonably  requested  by  Borrower  as  may  be  necessary  for
Borrower  to  comply  with  its  obligations  under  FATCA,  to  determine  whether  such  Lender  has  complied  with  such
Lender’s obligations under FATCA or to determine the amount, if any, to deduct and withhold from such payment.  Solely
for purposes of this clause (D), “FATCA” shall include any amendments made to FATCA after the date of this Agreement.

(iii)
assignee at the time of the assignment the documents described in Sections 5.01(b)(ii)(1) and (b)(ii)(2) as applicable.

Each Lender having assigned its rights and obligations hereunder in whole or in part shall collect from such

Section 5.02

Receipt of Payment.  

Within  thirty  (30)  days  after  the  date  of  any  payment  of Taxes  by  Borrower  pursuant  to  this Article V,
Borrower shall furnish to Administrative Agent the original or a certified copy of a receipt evidencing payment thereof or
other evidence reasonably satisfactory to Administrative Agent.

Section 5.03

Other Taxes.  

Borrower shall promptly pay any registration, transfer, stamp or documentary, recording or similar Taxes
arising from any payment made under any Loan Document, or from the execution, delivery, performance, enforcement or
registration  of,  the  receipt  or  perfection  of  a  security  interest  under,  or  otherwise  with  respect  to,  any  Loan  Document,
except any such Taxes with respect to an assignment by a Lender that are Other Connection Taxes (all such non-excluded
Taxes, “Other Taxes”), to the relevant Governmental Authority in accordance with Applicable Law.

Section 5.04

Indemnification.  

If  Administrative  Agent  or  any  Lender  pays  any  Indemnified  Taxes  that  Borrower  is  required  to  pay
pursuant to this Article V, Borrower shall indemnify Administrative Agent or such Lender on demand in full (including
any  Indemnified  Taxes  imposed  by  any  jurisdiction  on  amounts  payable  under  this  Section  5.04),  whether  or  not  such
Taxes  were  correctly  or  legally  asserted.    A  certificate  of  Administrative  Agent  or  any  affected  Lender  claiming  any
compensation under this Section 5.04, setting forth the amounts to be paid thereunder and delivered to Borrower, shall be
conclusive, binding and final for all purposes, absent manifest error.

Section 5.05

Registered Obligation.

(a)

Borrower shall establish and maintain, at its address referred to in Section 12.03, (i) a Register in
which  Borrower  agrees  to  register  by  book  entry  the  interests  (including  any  rights  to  receive  payment  hereunder)  of
Lender in the Term Loan, each of its obligations under this Agreement to

30

participate in the Term Loan, and any assignment of any such interest, obligation or right, and (ii) accounts in the Register
in accordance with its usual practice in which it shall record (1) the names and addresses of Lender(s) (and each change
thereto  pursuant  to  Sections  12.01  and  12.02),  (2)  the  amount  of  the  Term  Loan  described  in  clause  (i)  above,  (3)  the
amount of any principal or interest due and payable or paid, and (4) any other payment received and its application to the
Term  Loan.    The  entries  in  the  Register  shall  be  conclusive,  in  the  absence  of  manifest  error,  and  Borrower  and  each
Lender shall treat each person whose name is recorded in the Register as the owner of the Term Loans for all purposes of
this  Agreement,  notwithstanding  notice  to  the  contrary.    No  error  in  the  Register  shall  diminish  any  of  Borrower’s
obligations to any Lender under this Agreement.

(b)

Notwithstanding  anything  to  the  contrary  contained  in  this  Agreement  or  elsewhere,  the  Term
Loan (including any note evidencing such Term Loan) are registered obligations, the right, title and interest of Lender and
its  assignees  in  and  to  the  Term  Loan  shall  be  transferable  only  upon  notation  of  such  transfer  in  the  Register  and  no
assignment thereof shall be effective until recorded therein.  The parties hereto intend that the Term Loan will be at all
times  maintained  in  “registered  form”  within  the  meaning  of  Section  5f.103-1(c)  of  the  U.S.  Treasury  Regulations,
Sections 163(f), 871(h)(2) and 881(c)(2) of the Code and any related regulations (and any successor provisions).  

Section 5.06

Tax Treatment.  

For U.S. federal income and applicable state and local income tax purposes, the Parties agree to the following:

(a)

the Term Loan is debt;

(b)

any  contingency  associated  with  the  Term  Loan  is  described  in  Treasury  Regulation  Section
1.1272-1(c) and/or Treasury Regulations Section 1.1275-2(h) and therefore the Term Loan is not governed by the rules set
out in Treasury Regulations Section 1.1275-4;

(c)
871(h)(4) and 881(c)(4) of the Code;

interest  payable  on  the  Term  Loan  is  not  contingent  interest  within  the  meaning  of  Sections

(d)

the Term Loan and Warrant constitutes an investment unit within the meaning of Section 1273 of

the Code;

(e)

the Parties shall determine the fair market value of the Warrant as promptly as practicable after

the Closing Date; and

(f)

this Agreement  is  not  intended  to  create  a  partnership,  association  or  joint  venture  between  or
among  Lender  and/or  Borrower  or  any  Subsidiary  and  each  Party  agrees  not  to  refer  to  the  other  as  a  “partner”  or  the
relationship as a “partnership” or “joint venture”.

Each Party agrees not to take any position that is inconsistent with the intended tax treatment set forth in this Section 5.06
on any Tax return or in any audit or other administrative or judicial proceeding unless (i) each other Party has consented to
such actions; or (ii) as a result of a material change in Applicable Law following the date of this Agreement, counsel for
such  Party  has  advised  it  in  writing  that  taking  such  a  position  would,  notwithstanding  compliance  with  all  applicable
reporting requirements and disclosure obligations, subject such Party to penalties under the Code.

31

Section 5.07

Treatment of Certain Refunds.  

If any party determines, in its sole discretion exercised in good faith, that it has received a refund of any
Taxes  as  to  which  it  has  been  indemnified  pursuant  to  this Article  V  (including  by  the  payment  of  additional  amounts
pursuant to this Article V), it shall pay to the indemnifying party an amount equal to such refund (but only to the extent of
indemnity  payments  made  under  this Article  V  with  respect  to  the  Taxes  giving  rise  to  such  refund),  net  of  all  out-of-
pocket  expenses  (including  Taxes)  of  such  indemnified  party  and  without  interest  (other  than  any  interest  paid  by  the
relevant  Governmental  Authority  with  respect  to  such  refund).    Such  indemnifying  party,  upon  the  request  of  such
indemnified  party,  shall  repay  to  such  indemnified  party  the  amount  paid  over  pursuant  to  this  Section  5.07  (plus  any
penalties, interest or other charges imposed by the relevant Governmental Authority) in the event that such indemnified
party is required to repay such refund to such Governmental Authority.  Notwithstanding anything to the contrary in this
Section 5.07, in no event will the indemnified party be required to pay any amount to an indemnifying party pursuant to
this Section 5.07 the payment of which would place the indemnified party in a less favorable net after-Tax position than
the indemnified party would have been in if the Tax subject to indemnification and giving rise to such refund had not been
deducted,  withheld  or  otherwise  imposed  and  the  indemnification  payments  or  additional  amounts  with  respect  to  such
Tax had never been paid.  This Section 5.07 shall not be construed to require any indemnified party to make available its
Tax  returns  (or  any  other  information  relating  to  its Taxes  that  it  deems  confidential)  to  the  indemnifying  party  or  any
other Person.

Article VI
CONDITIONS PRECEDENT

Section 6.01

Closing Date.  

The effectiveness of this Agreement, and the obligation of each Lender to make a Credit Extension on the

Initial Funding Date, is subject to the satisfaction of the following conditions on or before the Closing Date:

(a)

This  Agreement  and  the  other  Loan  Documents  shall  have  been  executed  and  delivered  to

Administrative Agent by each party thereto.

(b)

Administrative Agent shall have received an executed copy of:

(i)
satisfactory to Administrative Agent and each Lender;

  an  opinion  of  counsel  to  the  Transaction  Parties,  dated  the  Closing  Date  in  form  and  substance  reasonably

(ii)
substantially in the form of Exhibit F hereto; and

a  certificate  of  each  Loan  Party,  executed  respectively  by  a  Senior  Officer  thereof,  dated  the  Closing  Date,

(iii)

Each Notice and Instruction Letter.

(c)

Each Loan Party shall have delivered to Lender a certificate, dated the Closing Date, of a Senior
Officer (the statements in which shall be true and correct on and as of the Closing Date): (i) attaching copies, certified by
such officer as true and complete, of such party’s certificate of incorporation or other organizational documents (together
with  any  and  all  amendments  thereto)  certified  by  the  appropriate  Governmental  Authority  as  being  true,  correct  and
complete  copies;  (ii)  attaching  copies,  certified  by  such  officer  as  true  and  complete,  of  resolutions  of  the  Board  of
Directors (or similar governing body) of such party authorizing and approving the execution, delivery and performance by
such party of the Loan Documents to which it is a party and the transactions contemplated herein and therein; (iii) setting

32

forth the incumbency of the officer of such party who executed and delivered such Loan Documents, including therein a
signature  specimen  of  each  such  officer;  and  (iv)  attaching  copies,  certified  by  such  officer  as  true  and  complete,  of
certificates of the appropriate Governmental Authority of the jurisdiction of formation, stating that such party was in good
standing  under  the  laws  of  such  jurisdiction  as  of  the  Closing  Date  (or  a  date  immediately  prior  thereto  acceptable  to
Lender).

(d)

The Transaction Documents shall be in full force and effect.

(e)

All  necessary  governmental  and  third-party  approvals,  consents  and  filings,  including  in
connection with the Term Loan, the Security Agreement, the Sale Agreement and the other Loan Documents shall have
been obtained or made and shall remain in full force and effect.

(f)

Borrower shall have delivered to Administrative Agent certified copies of UCC, tax and judgment
lien searches, or equivalent reports or searches, each of a recent date listing all effective financing statements, lien notices
or comparable documents that name Borrower as debtor and that are filed in those state and county jurisdictions in which
Borrower  is  organized  or  maintains  its  principal  place  of  business  and  such  other  searches  that  Administrative  Agent
deems necessary or appropriate, none of which encumber the Collateral covered or intended to be covered by the Loan
Documents (other than any Permitted Liens).

(g)

Administrative Agent  shall  have  received  all  UCC  financing  statements  in  appropriate  form  for
filing  under  the  UCC,  and  all  other  certificates,  agreements,  instruments,  filings,  recordings  and  other  actions,  that  are
necessary or reasonably requested by Administrative Agent in order to establish, protect, preserve and perfect the security
interest in the assets of Borrower constituting Collateral as provided in the Security Agreement as a valid and perfected
first  priority  security  interest  with  respect  to  such  assets  shall  have  been  duly  effected  (or  arrangements  therefor
satisfactory to Lender shall have been made).

(h)

Administrative  Agent  and  each  Lender  shall  have  received  all  documentation  and  other
information required by bank regulatory authorities under applicable “know your customer” and anti-money laundering
rules  and  regulations,  including  without  limitation,  the  Patriot  Act,  including  and  the  information  described  in
Section 12.18.

(i)

Parent shall have executed and delivered the Warrants.

(j)

Borrower shall have paid (or caused to be paid) all fees, costs and expenses (including legal fees
and expenses) agreed in writing to be paid by it to Administrative Agent in connection herewith (including pursuant to the
Fee Letter) to the extent due on the closing date; provided that any invoices shall be provided at least one (1) Business
Days prior to the Closing Date.

(k)

Administrative Agent shall have received such other approvals, opinions, documents or materials

as it may reasonably request.

Section 6.02

Conditions to Each Credit Extension.  

The  obligation  of  each  Lender  to  make  the  Initial Term  Loan  on  the  Initial  Funding  Date  or  any  other
Term  Loan  on  any  date  following  the  Closing  Date  is  subject  to  the  satisfaction  or  waiver  of  the  following  conditions
precedent:

(a)
when required by Section 2.01(b)(i).

Administrative Agent shall have received a fully executed and delivered Funding Notice as and

33

(b)

As  of  as  of  the  applicable  Credit  Date,  no  event  shall  have  occurred  and  be  continuing  that  (i)
constitutes a Default or an Event of Default or (ii) could reasonably be expected to constitute a Material Adverse Effect
(without giving effect to the cure period applicable to an Event of Default based thereon), in each case both at the time of,
and immediately after giving effect to, the making of any Term Loan.

(c)

As of as of the applicable Credit Date, the representations and warranties contained herein and in
each other Loan Document, certificate or other writing delivered to Administrative Agent or any Lender pursuant hereto or
thereto on or prior to the Credit Date shall be true and correct in all material respects (except that such materiality qualifier
shall not be applicable to any representations or warranties that already are qualified or modified as to “materiality” or
“Material Adverse Effect” in the text thereof, which representations and warranties shall be true and correct in all respects
subject  to  such  qualification)  on  and  as  of  that  Credit  Date  to  the  same  extent  as  though  made  on  and  as  of  that  date,
except  to  the  extent  such  representations  and  warranties  specifically  relate  to  an  earlier  date,  in  which  case  such
representations  and  warranties  shall  have  been  true  and  correct  in  all  material  respects  (except  that  such  materiality
qualifier  shall  not  be  applicable  to  any  representations  or  warranties  that  already  are  qualified  or  modified  as  to
“materiality”  or  “Material  Adverse  Effect”  in  the  text  thereof,  which  representations  and  warranties  shall  be  true  and
correct in all respects subject to such qualification) on and as of such earlier date.

(d)

On each Credit Date, the Loan Parties shall have paid all fees, costs and expenses then payable by
the Loan Parties pursuant to this Agreement and the other Loan Documents; provided that any invoices shall be provided
at least one (1) Business Days prior to the applicable Credit Date.

(e)

With  respect  to  the  Delayed  Draw  Term  Loan,  on  or  prior  to  such  Credit  Date, Administrative
Agent shall have received, upon request, evidence reasonably satisfactory to it that the Delayed Draw Funding Milestone
has been satisfied.

Article VII
REPRESENTATIONS AND WARRANTIES

Section 7.01

Representations and Warranties of Borrower.  

In order to induce Administrative Agent and Lenders to enter into this Agreement and to make each Credit
Extension to be made thereby, Borrower represents and warrants to Administrative Agent and Lender, on the Closing Date
and on each Credit Date, that the following statements are true and correct:

(a)

Borrower  is  a  limited  liability  company  duly  organized,  validly  existing  and  in  good  standing
under  the  laws  of  the  state  of  Delaware  and  has  all  powers  and  authority,  and  all  licenses,  permits,  franchises,
authorizations,  consents  and  approvals  of  all  Governmental  Authorities,  required  to  own  its  property  and  conduct  its
business as now conducted.  Borrower is duly qualified to transact business and is in good standing in every jurisdiction in
which such qualification or good standing is required by Applicable Law (except where the failure to be so qualified or in
good standing would not result in, and could not reasonably be expected to have resulted in a Material Adverse Effect).

(b)

None  of  the  execution  and  delivery  by  Borrower  of  any  of  the  Loan  Documents  to  which
Borrower is party, the performance by Borrower of the obligations contemplated hereby or thereby or the consummation
of  the  transactions  contemplated  hereby  or  thereby  will:  (i)  contravene,  conflict  with,  result  in  a  breach,  violation,
cancellation  or  termination  of,  constitute  a  default  (with  or  without  notice  or  lapse  of  time,  or  both)  under,  require
prepayment under, give any Person the right to exercise any remedy (including termination, cancellation or acceleration)
or obtain any additional rights under, or accelerate the maturity or performance of or payment under, in any respect, (A)
any Applicable Law or any judgment,

34

order, writ, decree, permit or license of any Governmental Authority to which Borrower or any of its assets or properties
may  be  subject  or  bound,  (B)  any  term  or  provision  of  any  contract,  agreement,  indenture,  lease,  license,  deed,
commitment, obligation or instrument to which Borrower is a party or by which Borrower or any of its assets or properties
is bound or committed or (C) any term or provision of any of the organizational documents of Borrower, except in the
case of clause (A) or (B) where any such event would not result in a Material Adverse Effect; or (ii), except as provided in
or contemplated by any of the Transaction Documents, result in or require the creation or imposition of any Lien.

(c)

Other  than  pursuant  to  the  Loan  Documents,  Borrower  has  not  granted  or  agreed  to  grant  any
Lien on the Transferred Assets (other than, after the Closing Date, Permitted Liens), nor does there exist any Lien on the
Transferred Assets or its Capital Stock (other than, after the Closing Date, Permitted Liens).

(d)

Borrower has all powers and authority to execute and deliver, and perform its obligations under,
the  Loan  Documents  to  which  it  is  party  and  to  consummate  the  transactions  contemplated  hereby  and  thereby.    The
execution and delivery of each of the Loan Documents to which Borrower is party and the performance by Borrower of its
obligations  hereunder  and  thereunder  have  been  duly  authorized  by  Borrower.    Each  of  the  Loan  Documents  to  which
Borrower is party has been duly executed and delivered by Borrower.  Each of the Loan Documents to which Borrower is
party constitutes the legal, valid and binding obligation of Borrower, enforceable against Borrower in accordance with its
respective  terms,  subject  to  applicable  bankruptcy,  insolvency,  reorganization,  moratorium  or  similar Applicable  Laws
affecting creditors’ rights generally, general equitable principles and principles of public policy.

(e)

Upon giving effect to the Sale (and subject to the terms and conditions thereof), Borrower shall be
the exclusive owner of the entire right, title (legal and equitable) and interest in, to and under the Collateral, free and clear
of  all  Liens,  other  than  Permitted  Liens,  and  Borrower  shall  be  entitled  to  be  the  sole  recipient  of  all  Commercial
Payments.  Upon granting by Borrower of the security interests in the Collateral to Administrative Agent, Administrative
Agent shall acquire a first priority security interest in the Collateral, free and clear of all Liens, other than Permitted Liens.
  Borrower  has  not  caused,  and  to  the  Knowledge  of  Borrower  no  other  Person  has  caused,  the  claims  and  rights  of
Administrative Agent or any Lender created by any Loan Document in and to the Collateral, to be subordinated to any
creditor or any other Person.

(f)

The execution and delivery by Borrower of the Loan Documents to which Borrower is party, the
performance  by  Borrower  of  its  obligations  hereunder  and  thereunder  and  the  consummation  of  any  of  the  transactions
contemplated  hereunder  and  thereunder  (including  the  granting  of  security  interests  in  the  Collateral  to Administrative
Agent)  do  not  require  any  consent,  approval,  license,  order,  authorization  or  declaration  from,  notice  to,  action  or
registration by or filing with any Governmental Authority or any other Person, except for (i) the filing of any applicable
notices  under  securities  laws,  (ii)  the  filings  necessary  to  perfect  Liens  created  by  the  Loan  Documents,  (iii)  those
previously obtained and in full force and effect, and (iv) consents, filings and registrations in connection with the Sale as
contemplated by the Sale Agreement.

(g)

There is no action, suit, arbitration proceeding, claim, citation, summons, subpoena, investigation
or  other  proceeding  (whether  civil,  criminal,  administrative,  regulatory,  investigative  or  informal,  and  including  by  or
before a Governmental Authority) pending or, to the Knowledge of Borrower, threatened in writing (or, in the case of a
threat by a Governmental Authority, threatened orally or in writing) by or against Borrower or any of its Subsidiaries, at
law or in equity, that (i) if adversely determined, would result in a Material Adverse Effect or (ii) challenges or seeks to
prevent

35

or delay the consummation of any of the transactions contemplated by any of the Loan Documents to which Borrower is
party.  

(h)

Upon consummation of the transactions contemplated by the Loan Documents and the application
of  the  proceeds  of  the  Term  Loan  to  be  made  on  the  applicable  Credit  Date,  (i)  the  present  fair  saleable  value  of  the
properties  and  assets  of  Borrower  will  be  greater  than  the  sum  of  its  debts,  liabilities  and  other  obligations,  including
contingent liabilities, (ii) the present fair saleable value of the properties and assets of Borrower will not be less than the
amount  that  would  be  required  to  pay  its  probable  liabilities  on  its  existing  debts,  liabilities  and  other  obligations,
including contingent liabilities, as they become absolute and matured, (iii) Borrower will be generally able to realize upon
its assets and pay its debts, liabilities and other obligations, including contingent obligations, as they become absolute and
matured, (iv) Borrower will not have unreasonably small capital with which to engage in its business as now conducted,
(v)  Borrower  has  not  incurred  debts  or  other  obligations  or  liabilities  beyond  its  ability  to  pay  such  debts  or  other
obligations  or  liabilities  as  they  become  absolute  and  matured,  (vi)  Borrower  will  not  have  become  subject  to  any
Insolvency Event and (vii) Borrower will not have been rendered insolvent within the meaning of any Applicable Law.
 No step has been taken by Borrower or, to its Knowledge, any other Person to make Borrower subject to an Insolvency
Event.

(i)

No Default or Event of Default has occurred and is continuing, and no such event will occur upon

the making of the Term Loan to be made on the applicable Credit Date.

(j)

Borrower  has  timely  filed  (or  caused  to  be  filed)  all  Tax  returns  and  reports  required  by
Applicable  Law  to  have  been  filed  by  it  and  has  paid  all Taxes  required  to  be  paid  by  it  (including  in  its  capacity  as  a
withholding agent), except any such Taxes that are being contested in good faith by appropriate proceedings and for which
adequate  reserves  in  accordance  with  GAAP  have  been  set  aside  on  its  books  or  where  any  such  failure  to  file  or  pay
would not result, individually or in the aggregate, in a Material Adverse Effect.  None of the payments received (or to be
received) by Borrower in respect of the Commercial Payment Interest has been, or under current Law will be, subject to
any deduction or withholding of any Tax.

(k)

Borrower has not taken any action that would entitle any person or entity to any commission or

broker’s fee in connection with the transactions contemplated by this Agreement.

(l)

Borrower (i) has not violated, is not in violation of, is not under investigation with respect to, and
has not been threatened to be charged with or been given notice of any violation of, any Applicable Law or any judgment,
order, writ, decree, injunction, stipulation, consent order, permit or license granted, issued or entered by any Governmental
Authority  and  (ii)  is  not  subject  to  any  judgment,  order,  writ,  decree,  injunction,  stipulation,  consent  order,  permit  or
license granted, issued or entered by any Governmental Authority, in each case, that would result in a Material Adverse
Effect.  Borrower is in compliance with the requirements of all Applicable Laws, a breach of any of which would result in
a Material Adverse Effect.

(m)

Borrower is not engaged in the business of extending credit for the purpose of buying or carrying
margin stock, and no portion of the Term Loan shall be used by Borrower for a purpose that violates Regulation T, U or X
promulgated by the Board of Governors of the Federal Reserve System from time to time.

(n)

As  of  the  Closing  Date,  Borrower  is  not  a  party  to  any  Material  Contract  (other  than,  (i)  after
giving effect to the Sale thereof under the Sale Agreement, the Affitech Assignment Agreement and (ii) the Transaction
Documents).

36

(o)

Neither Borrower nor, to the Knowledge of Borrower, any Covered Agreement Counterparty, as
applicable, has taken any action or omitted to take any action that would adversely impact the right of Lender to take a
security interest in the Collateral.

(p)

Each Covered Agreement is in full force and effect and has not been waived, altered or modified
in any respect, whether by consent or otherwise.  No party to any Covered Agreement has been released, in whole or in
part,  from  any  of  its  obligations  under  such  Covered  Agreement.    No  Covered  Agreement  has  been  satisfied  in  full,
discharged, canceled, terminated, subordinated or rescinded, in whole or in part.  Each Covered Agreement is the entire
agreement among the parties thereto relating to the subject matter thereof.

(q)

Borrower  has  not  received  (i)  any  written  notice  or,  to  the  Knowledge  of  Borrower,  oral
communication  of  any  Covered Agreement  Counterparty’s  intention  to  terminate  a  Covered Agreement  in  whole  or  in
part,  or  (ii)  any  written  notice  or,  to  the  Knowledge  of  Borrower,  oral  communication  requesting  any  amendment,
alteration or modification to any Covered Agreement.

(r)

To  the  Knowledge  of  Borrower,  nothing  has  occurred  and  no  condition  exists  that  would

adversely impact the right of Borrower to receive any Commercial Payments.

(s)

To the Knowledge of Borrower, all Commercial Payments required to be made under the Covered
Agreements  have  been  made.   To  the  Knowledge  of  Borrower,  no  Commercial  Payment  has  been  subject  to  any  claim
pursuant to any right of rescission, set-off, counterclaim, reduction or defense and except as otherwise expressly provided
under  any  Covered  Agreement,  no  Covered  Agreement  Counterparty  has  a  right  of  set-off,  rescission,  counterclaim,
reduction, deduction or defense against the Commercial Payment Interest or any Commercial Payments thereunder.

(t)

The  execution,  delivery  and  performance  of  the  Covered  Agreements  was  and  is  within  the
corporate powers or other organizational power of Company and its Affiliates and, to the Knowledge of Borrower, each
Covered Agreement Counterparty.  Each Covered Agreement was duly authorized by all necessary action on the part of,
and  validly  executed  and  delivered  by,  Company  and  its Affiliates  and,  to  the  Knowledge  of  Borrower,  each  Covered
Agreement Counterparty.  There is no breach or default, or event which upon notice or the passage of time, or both, could
give rise to any breach or default, in the performance of any Covered Agreement by Borrower, Company or its Affiliate or,
to  the  Knowledge  of  Borrower,  each  Covered  Agreement  Counterparty,  that  could  reasonably  be  expected  to  have  a
Material Adverse Effect.

(u)

Neither Borrower nor, to Borrower’s Knowledge, any Material Contract Counterparty is in breach
or  default  of  any  Material  Contract  and  no  circumstances  or  grounds  exist  that  would,  upon  the  giving  of  notice,  the
passage of time or both, give rise (i) to a claim by Borrower or any Material Contract Counterparty of a breach or default
of any Material Contract, or (ii) to a right of rescission, termination, revision, setoff, or any other rights, by any Person, in,
to or under any Material Contract.  Borrower has not received from, or delivered to, any Material Contract Counterparty,
any notice alleging a breach or default under any Material Contract, which breach or default has not been cured as of the
date hereof.

(v)

Upon  the  Sale  thereof  to,  and  assumption  thereof  by,  Borrower,  the  Affitech  Assignment
Agreement  shall  be  a  valid  and  binding  obligation  of  Borrower  and,  to  the  Knowledge  of  Borrower,  of  the  applicable
Covered  Agreement  Counterparties,  enforceable  against  each  of  Borrower  and,  to  the  Knowledge  of  Borrower,  each
applicable Covered Agreement Counterparty in accordance with its terms, except as may be limited by general principles
of equity (regardless of whether considered in a proceeding at law or in equity) and by applicable bankruptcy, insolvency,
moratorium and other similar

37

laws of general application relating to or affecting creditors’ rights generally.  Borrower has not received any notice from
any  Material  Contract  Counterparty  or  any  other  Person  challenging  the  validity  or  enforceability  of  any  Material
Contract.  Neither Borrower, nor to the Knowledge of Borrower, any other Person, has delivered or intends to deliver any
written notice to Borrower or a Material Contract Counterparty challenging the validity or enforceability of any Material
Contract.

(w)

Neither  Borrower  nor  to  the  Knowledge  of  Borrower,  any  Material  Contract  Counterparty,  is
contemplating to commence any case, proceeding or other action relating to Material Contract Counterparty’s bankruptcy,
insolvency, liquidation or dissolution or reorganization by any of the foregoing means.

(x)

No Capital Stock has been issued by Borrower other than the Capital Stock issued to Company

that is subject to the pledge to Administrative Agent under the Pledge Agreement.

(y)

The chief place of business, the chief executive office and each office where Borrower keeps its
records regarding the Commercial Payment Interest are, as of the date hereof, each located at 2200 Powell Street, Suite
310, Emeryville, CA 94608.

(z)

Borrower  (or  any  predecessor  by  merger  or  otherwise)  has  not,  within  the  five  (5)  year  period

preceding the date hereof, had a name that differs from its name as of the date hereof.

(aa)

Borrower  is  not  an  “investment  company”,  or  a  company  “controlled”  by  an  “investment

company”, within the meaning of the Investment Company Act of 1940.

(bb)

All written information heretofore or herein supplied by or on behalf of Borrower or Company to
Administrative Agent or any Lender is accurate and complete in all material respects; provided that all written information
heretofore  or  herein  supplied  by  or  on  behalf  of  Borrower  to  Lender  and  produced  by  any Third  Party  is  accurate  and
complete in all material respects to the Knowledge of Borrower.  There is no fact or circumstance known to Borrower that
could reasonably be expected to have a Material Adverse Effect that has not been expressly disclosed to Administrative
Agent and each Lender or in required reports and other information filed with the SEC under the Act and the Exchange
Act (to the extent publicly available).

Section 7.02

[Reserved].

Section 7.03

Survival of Representations and Warranties.  

All  representations  and  warranties  by  Borrower,  whether  with  respect  to  Borrower,  Company,  any
respective  Affiliate  or  any  asset  or  property,  contained  in  this  Agreement  shall  survive  the  execution,  delivery  and
acceptance thereof by the Parties and the closing of the transactions described in this Agreement and continue in effect
until payment of all amounts due to Lender under the Loan Documents.

Article VIII
AFFIRMATIVE COVENANTS

Borrower covenants and agrees with Lender that, until Payment in Full:

Section 8.01 Maintenance of Existence.  

Borrower  shall  at  all  times  (a)  preserve,  renew  and  maintain  in  full  force  and  effect  its  legal  existence

(except as otherwise permitted pursuant to Section 9.02(a) hereof) and good standing as a

38

corporation under the Laws of the jurisdiction of its organization; (b) not change its name or its chief executive office as
set forth herein without having given Lender the notice thereof required under Section 8.13; and (c) take all reasonable
action to maintain all rights, privileges, permits, licenses and franchises necessary or desirable in the normal conduct of its
business, except to the extent that failure to do so could not reasonably be expected to have a Material Adverse Effect.

Section 8.02

Use of Proceeds.  

Borrower shall use the net proceeds of the Term Loan received by it to (i) acquire assets from Company
pursuant to the Sale Agreement, (ii) pay the fees and Lender Expenses due pursuant to the Loan Documents and (iii) fund
the Reserve Account.

Section 8.03

Financial Statements and Information.

(a)

In the event that any such information need not be filed with the SEC pursuant to Section 13 or
15(d) of the Exchange Act, Borrower shall furnish to Administrative Agent, on or before the forty-fifth (45th) day after the
close of each of the first three quarters of each fiscal year, the unaudited consolidated balance sheet of Parent as at the
close of such quarter and unaudited consolidated statement of operations and comprehensive loss and cash flows of Parent
for such quarter, duly certified by the chief financial officer of Parent as having been prepared in accordance with GAAP.
 In the event that such quarterly financial statement is required to be filed with the SEC pursuant to Section 13 or 15(d) of
the  Exchange Act,  Borrower  shall  furnish  such  statement  to Administrative Agent  concurrently  with  such  filing  (which
requirement may be satisfied by Borrower sending Lender a hyperlink to EDGAR where such information is available).
  Concurrently  with  the  delivery  or  filing  of  the  statements  described  in  the  preceding  two  sentences,  Borrower  shall
furnish  to  Administrative  Agent  a  certificate  of  the  chief  financial  officer  of  Parent,  which  certificate  shall  include  a
statement that such officer has no knowledge, except as specifically stated, of any condition, event or act which constitutes
a Default or Event of Default.  

(b)

In the event that any such information need not be filed with the SEC pursuant to Section 13 or
15(d) of the Exchange Act, Borrower shall furnish to Administrative Agent, on or before the 75th day after the close of
each fiscal year, Parent’s audited financial statements as at the close of such fiscal year, including the consolidated balance
sheet as at the end of such fiscal year and consolidated statement of operations and cash flows of Parent for such fiscal
year, in each case accompanied by the report thereon of independent registered public accountant of nationally recognized
standing reasonably satisfactory to Administrative Agent.  In the event that such annual financial statement is required to
be  filed  with  the  SEC  pursuant  to  Section  13  or  15(d)  of  the  Exchange Act,  Borrower  shall  furnish  such  statement  to
Administrative Agent concurrently with such filing (which requirement may be satisfied by Borrower sending Lender a
hyperlink  to  EDGAR  where  such  information  is  available).    Concurrently  with  delivery  or  filing  of  the  documents
described  in  the  preceding  sentence,  Borrower  shall  furnish  to Administrative Agent  a  certificate  of  the  chief  financial
officer  of  Parent,  which  certificate  shall  include  a  statement  that  such  officer  has  no  knowledge,  except  as  specifically
stated, of any condition, event or act which constitutes a Default or Event of Default.  

(c)

Borrower  shall,  promptly  upon  receipt  thereof,  forward  or  cause  to  be  forwarded  to
Administrative Agent copies of all Notices, reports, updates and other data or information (i) pertaining to the Commercial
Payment  Interest  and  other  Collateral,  (ii)  received  from  any  Third  Party  which  relate  to  events  or  circumstances  that
could reasonably be expected to have a Material Adverse Effect, or (iii) that Administrative Agent reasonably requests.

(d)

For  each  Semi-Annual  Period  ending  after  the  Closing  Date,  Borrower  shall,  within  five  (5)

Business Days following receipt thereof, deliver or cause to be delivered to Administrative

39

Agent a true copy of the Assigned Commercial Payment Report for such Semi-Annual Period, together with a certificate
of  a  Senior  Officer  of  Borrower,  certifying  that  to  the  Knowledge  of  Borrower  such  Assigned  Commercial  Payment
Report  is  a  true,  correct  and  complete  copy  of  the Assigned  Commercial  Payment  Report  as  provided  to  Borrower  by
Roche, and such additional information as is reasonably requested by Administrative Agent.  Administrative Agent shall
have the right to direct Borrower to exercise the audit rights under Section 3.10 of the Affitech Assignment Agreement
(subject  to  all  restrictions  and  limitations  thereon  contained  therein).    Borrower  shall  not  have  the  right  to  exercise  the
audit rights under Section 3.10 of the Affitech Assignment Agreement without the prior written consent of Administrative
Agent.   Any  additional  Commercial  Payments  due  from  Roche  in  connection  with  any  such  audit  shall  be  paid  by  the
Roche  to  the  Collection  Account,  and  any  refund  due  to  Roche  from  any  overpayment  in  respect  of  the  Commercial
Payment  Interest  determined  in  any  such  audit  shall  be  paid  by  Parent  in  accordance  with  the  Affitech  Assignment
Agreement.  Borrower and Administrative Agent will each provide reasonable prior written notice of its intent to exercise
such  audit  rights  and  will  reasonably  cooperate  in  the  exercise  of  such  audit  rights  in  order  to  avoid  unnecessary
limitations  on  the  timing,  scope  and  conduct  of  such  audits  within  the  parameters  specified  in  the Affitech Assignment
Agreement.

(e)

Administrative Agent  and  its  Representatives  shall  have  the  right,  from  time  to  time,  not  more
than once per calendar quarter, during normal business hours and upon at least ten (10) Business Days’ prior written notice
to Borrower (provided that, after the occurrence and during the continuance of an Event of Default, Lender shall have the
right, as often, at such times and with such prior notice, as Administrative Agent determines in its reasonable discretion),
to  visit  the  offices  and  properties  of  Borrower  and  Company  where  books  and  records  relating  or  pertaining  to  the
Commercial Payment Interest and the Collateral are kept and maintained (or, at Administrative Agent’s option, to conduct
a  meeting  by  telecommunications),  to  discuss,  with  officers  of  Borrower  and  Company,  the  business,  operations,
properties and financial and other condition of Borrower and Company, to discuss the Covered Agreement, to discuss the
Assigned Commercial Payment Report, to verify compliance with the provisions of the Loan Documents regarding receipt
and application of the Commercial Payments and, upon physical visits, to inspect and make extracts from and copies of
the  books  and  records  of  Borrower  and  Company  relating  or  pertaining  to  the  Commercial  Payment  Interest  and  the
Collateral.

(f)

All  written  information  supplied  by  or  on  behalf  of  Borrower  to Administrative Agent  and  the
Lenders  pursuant  to  this  Section  8.03  (other  than  Sections  8.03(a)  and  8.03(b))  shall  be  accurate  and  complete  in  all
material respects as of its date or the date so supplied and the financial statements provided pursuant to Sections 8.03(a)
and 8.03(b) fairly present in all material respects the financial positions and results of operations as of the dates indicated
therein.    For  the  avoidance  of  doubt,  Borrower  makes  no  representations  or  warranties  regarding  the  accuracy  or
completeness of any information it receives from a Third Party that it is required to furnish to Administrative Agent or
Lenders pursuant to this Section 8.03, unless to the Knowledge of Borrower or Parent such information is inaccurate or
incomplete, in which case Borrower or Parent shall specify such inaccuracy or incompleteness.

Section 8.04

Books and Records.  

Borrower  shall  keep  proper  books,  records  and  accounts  in  which  entries  in  conformity  with  sound
business practices and all requirements of Law applicable to it shall be made of all dealings and transactions in relation to
its business, assets and activities and as shall permit the preparation of the consolidated financial statements of Borrower
in accordance with GAAP.

40

Section 8.05

Governmental Authorizations.  

Borrower  shall  obtain,  make  and  keep  in  full  force  and  effect  all  authorizations  from  and  registrations
with Governmental Authorities that may be required for the validity or enforceability against Borrower of this Agreement
and the other Loan Documents to which it is a party.

Section 8.06

Compliance with Laws and Contracts.

(a)

Borrower  shall  comply  with  all Applicable  Laws  and  perform  its  obligations  under  all  Material
Contracts, if any, entered into after the Closing Date relative to the conduct of its business, except where the failure to
comply  could  not  reasonably  be  expected  to  result  in  a  Material  Adverse  Effect.    Borrower  shall  use  commercially
reasonable efforts to take all actions necessary to enforce its rights under each Material Contract, and perform all of its
material  obligations  under  each  Material  Contract,  except  to  the  extent  that  failure  to  do  so  could  not  reasonably  be
expected to have a Material Adverse Effect (subject to Section 9.01(a)).

(b)

Borrower  shall  at  all  times  comply  with  the  margin  requirements  set  forth  in  Section  7  of  the
Exchange Act and any regulations issued pursuant thereto, including, without limitation, Regulations T, U and X of the
Board of Governors of the Federal Reserve System, 12 C.F.R., Chapter II.

Section 8.07

Plan Assets.  

Borrower shall not take any action that causes its assets to be deemed to be Plan Assets at any time.

Section 8.08

Notices.  

Borrower  shall,  promptly  after  an  officer  becomes  aware  thereof,  give  written  Notice  to Administrative

Agent of:

(a)

of each Default, Event of Default and each other event that has or could reasonably be expected
to have a Material Adverse Effect; provided that in any of the foregoing situations where Borrower knows a press release
or  other  public  disclosure  is  to  be  made,  Borrower  shall  use  all  commercially  reasonable  efforts  to  provide  such
information  to  Lender  as  early  as  possible  but  in  no  event  later  than  simultaneously  with  such  release  or  other  public
disclosure.

(b)

of any default or event of default under any Material Contracts.

(c)
to have a Material Adverse Effect.

any litigation or proceedings to which Borrower is a party or which could reasonably be expected

(d)

any  litigation  or  proceedings  challenging  the  validity  of  any  Covered Agreement  or  otherwise

required under a Covered Agreement, the Transaction Documents or any of the transactions contemplated therein.

(e)

any representation or warranty made or deemed made by Borrower in any of the Loan Documents
or in any certificate delivered to Administrative Agent pursuant hereto shall prove to be untrue, inaccurate or incomplete
in any material respect on the date as of which made or deemed made.

(f)

the occurrence of any Material Adverse Effect.

41

(g)

receipt of any written notice from a Covered Agreement Counterparty of an event which has had,
or would reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect, provide a copy of
such  notice  to  Administrative  Agent  together  with  a  summary  of  Borrower’s  intended  response  to  such  Covered
Agreement Counterparty.

Section 8.09

Payment of Taxes.  

Borrower shall pay all material Taxes imposed on or in respect of Borrower’s income or assets that are
due and payable and before any Lien on any of its assets exists as a result of nonpayment except as provided in Section
9.03 hereof and except for Taxes contested in good faith by appropriate proceedings and for which adequate reserves are
maintained in accordance with GAAP.  

Section 8.10 Waiver of Stay, Extension or Usury Laws.  

Notwithstanding any other provision of this Agreement or the other Loan Documents, if at any time the
rate of interest payable by any Person under the Loan Documents exceeds the Maximum Lawful Rate, then, so long as the
Maximum Lawful Rate would be exceeded, such rate of interest shall be equal to the Maximum Lawful Rate.  If at any
time thereafter the rate of interest so payable is less than the Maximum Lawful Rate, such Person shall continue to pay
interest at the Maximum Lawful Rate until such time as the total interest received from such Person is equal to the total
interest that would have been received had applicable law not limited the interest rate so payable.  In no event shall the
total  interest  received  by  Lender  under  this Agreement  and  the  other  Loan  Documents  exceed  the  amount  which  such
Lender could lawfully have received, had the interest due been calculated from the Closing Date at the Maximum Lawful
Rate.  Without limiting the foregoing, Borrower will not at any time, to the extent that it may lawfully not do so, insist
upon, or plead, or in any manner whatsoever claim or take the benefit or advantage of, any stay or extension law or other
law  that  would  prohibit  or  forgive  Borrower  from  paying  all  or  any  portion  of  the  principal  of  or  premium,  if  any,  or
interest on the Term Loan as contemplated herein, wherever enacted, now or at any time hereafter in force, or that may
affect the covenants or the performance of this Agreement; and, to the extent that it may lawfully do so, Borrower hereby
expressly waives all benefit or advantage of any such law and expressly agrees that it will not hinder, delay or impede the
execution of any power herein granted to Lender, but will suffer and permit the execution of every such power as though
no such law had been enacted.

Section 8.11

[Reserved].

Section 8.12

Security Documents; Further Assurances.  

Borrower shall promptly, upon the reasonable request of Administrative Agent, at Borrower’s expense, (a)
execute, acknowledge and deliver, or cause the execution, acknowledgment and delivery of, and thereafter register, file or
record,  or  cause  to  be  registered,  filed  or  recorded,  in  an  appropriate  governmental  office,  any  document  or  instrument
supplemental  to  or  confirmatory  of  the  Loan  Documents  or  otherwise  deemed  by  Lender  reasonably  necessary  or
desirable for the continued validity, perfection and priority of the Liens on the Collateral covered thereby subject to no
other Liens except as permitted by the applicable Loan Document, or obtain any consents or waivers as may be necessary
or appropriate in connection therewith; (b) deliver or cause to be delivered to Administrative Agent from time to time such
other  documentation,  consents,  authorizations,  approvals  and  orders  in  form  and  substance  reasonably  satisfactory  to
Administrative Agent and Administrative Agent shall reasonably deem necessary to perfect or maintain the Liens on the
Collateral  pursuant  to  the  Loan  Documents;  and  (c)  upon  the  exercise  by  Administrative  Agent  of  any  power,  right,
privilege or remedy pursuant to any Loan Document which requires any consent, approval, registration, qualification or
authorization  of  any  Governmental Authority  execute  and  deliver  all  applications,  certifications,  instruments  and  other
documents and papers that Lender

42

may require.  In addition, subject to Section 8.12(b), Borrower shall promptly, at its sole cost and expense, execute and
deliver to Administrative Agent such further instruments and documents, and take such further action, as Administrative
Agent  may,  at  any  time  and  from  time  to  time,  reasonably  request  in  order  to  carry  out  the  intent  and  purpose  of  this
Agreement  and  the  other  Loan  Documents  to  which  it  is  a  party  and  to  establish  and  protect  the  rights,  interests  and
remedies created, or intended to be created, in favor of Administrative Agent hereby and thereby.

Section 8.13

Information Regarding Collateral.  

Borrower shall not effect any change (i) in its legal name, (ii) in the location of its chief executive office,
(iii)  in  its  identity  or  organizational  structure,  or  (iv)  in  its  federal  Taxpayer  Identification  Number  or  organizational
identification number, if any (in each case, including by merging with or into any other entity, reorganizing, dissolving,
liquidating, reorganizing or organizing in any other jurisdiction), until (A) it shall have given Administrative Agent not
less than ten (10) days prior written notice (in the form of an certificate of a duly authorized officer of Borrower), or such
lesser  notice  period  agreed  to  by  Administrative  Agent,  of  its  intention  so  to  do,  clearly  describing  such  change  and
providing such other information in connection therewith as Administrative Agent may reasonably request and (B) it shall
have taken all action reasonably satisfactory to Administrative Agent to maintain the perfection and priority of the security
interest  of Administrative Agent  in  the  Collateral,  if  applicable  (subject  to  the  limitations  set  forth  in  Section  8.12(b)).
  Borrower  shall  not  effect  any  change  in  its  jurisdiction  of  organization.    Borrower  agrees  to  provide  promptly  to
Administrative Agent with certified Borrower’s Organizational Documents reflecting any of the changes described in the
preceding sentence.  Borrower also agrees to notify promptly Administrative Agent of any change in the location of any
office  in  which  it  maintains  books  or  records  relating  to  Collateral  owned  by  it  or  any  office  or  facility  at  which  any
portion of Collateral is located (including the establishment of any such new office or facility).

Section 8.14

Additional Collateral.

With respect to any Collateral acquired after the Closing Date by Borrower that is not already subject to
the Lien created by any of the Loan Documents or specifically excluded from the requirement to be subject to such Lien
in  the  Loan  Documents,  Borrower  shall  promptly  (and  in  any  event  within  30  days  after  the  acquisition  thereof)
(i) execute and deliver to Administrative Agent such amendments or supplements to the relevant Loan Documents or such
other  documents  as  Administrative  Agent  shall  deem  necessary  or  advisable  to  grant  for  its  benefit,  a  Lien  on  such
property subject to no Liens other than Permitted Liens, and (ii) take all actions necessary to cause such Lien to be duly
perfected  in  accordance  with  all  applicable  requirements  of  Law,  including  the  filing  of  financing  statements  in  such
jurisdictions as may be reasonably requested by Administrative Agent.  Borrower shall otherwise take such actions and
execute and/or deliver to Lender such documents as Administrative Agent shall reasonably require to confirm the validity,
perfection and priority of the Lien of the Security Agreement on such after-acquired Collateral.

Article IX
NEGATIVE COVENANTS

Borrower covenants and agrees with Lender that, until Payment in Full:

Section 9.01

Activities of Borrower.  

(a)

Borrower shall not (i) amend, modify, waive or terminate any provision of, or permit or agree to
the amendment, modification, waiver or termination (other than expiration in accordance with its terms) of any provision
of any of the Transaction Documents or any Covered Agreement other than

43

a change in the party names by way of assignment as permitted under the Sale Agreement and not materially adverse to
the  interests  of  the  Lenders),  without  the  consent  of  Administrative  Agent  and  each  Lender  in  its  sole  and  absolute
discretion  or  (ii)  take  any  action  to  amend,  waive,  supplement,  restate,  cancel,  terminate,  discharge,  compromise  or
otherwise  modify  in  any  respect  the  Commercial  Payment  Interest.    Borrower  shall  not  establish  or  acquire  any
Subsidiaries or acquire any assets other than capital contributions permitted pursuant to the Transaction Documents and
the Transferred Assets (and any proceeds thereof and assets relating thereto).  

(b)

Borrower shall not:

(i)
fail to hold itself out to the public and all other persons as a legal entity separate from the owners of its Capital
Stock and from any other person (it being understood that customary activities resulting from or relating to consolidation
for tax or accounting purposes shall in no event be deemed a breach of this requirement);

(ii)
commingle its assets with assets of any other Person, except to the extent expressly permitted under the Sale
Agreement (it being understood that the fact that the Covered Agreements include Transferred Assets and non-Transferred
Assets shall in no event be deemed a breach of this requirement);

(iii)
necessary to maintain its separate existence;

fail  to  conduct  its  business  only  in  its  own  name,  nor  fail  to  comply  with  all  organizational  formalities

(iv)
fail to maintain separate financial statements, showing its assets and liabilities separate and apart from those of
any  other  person  nor  have  its  assets  listed  on  any  financial  statement  of  any  other  person;  provided,  however,  that
Borrower’s  assets  may  be  included  in  a  consolidated  financial  statement  of  its Affiliates  in  conformity  with  applicable
provisions of GAAP (provided that such assets shall also be listed on Borrower’s own separate balance sheet);

(v)
fail  to  pay  its  own  liabilities  and  expenses  only  out  of  its  own  funds;  provided  that  the  foregoing  shall  not
prohibit  the  payment  of  any  liabilities  and  expenses  by  Company  on  behalf  of  Borrower  so  long  as  such  payments  are
subject to reimbursement or are otherwise recorded as capital contributions or intercompany loans;

(vi)
enter into any transaction with an Affiliate except transactions that are at prices and on terms and conditions
that could be obtained on an arm’s-length basis (or at least as favorable basis) from unrelated Third Parties (other than
capital contributions made by the Company to the Borrower);

(vii)
Documents;

issue  any  securities  of  any  kind  except  as  contemplated  by  this  Agreement  and  the  other  Transaction

(viii)
department or division of any other Person;

fail  to  correct  any  known  misunderstanding  regarding  its  separate  identity  and  not  identify  itself  as  a

(ix)
fail  to  maintain  adequate  capital  in  light  of  its  contemplated  business  purpose,  transactions  and  liabilities;
provided,  however,  that  the  foregoing  shall  not  require  the  holders  of  its  Capital  Stock  to  make  additional  capital
contributions to Borrower;

(x)
furtherance of the foregoing and in the best interests of Borrower;

fail  to  cause  the  representatives  of  Borrower  to  act  at  all  times  with  respect  to  Borrower  consistently  and  in

44

(xi)

make any payment or distribution of assets with respect to any obligation of any other person;

(xii)
engage  in  any  business  activity  other  than  exercising  its  rights  under  the  Covered  Agreements  and  the
payment  and  repayment  of  amounts  provided  for  hereunder  and  under  the  other  Loan  Documents  and  any  activities
ancillary or related thereto;

(xiii)
good faith by appropriate proceedings and for which adequate reserves are maintained in accordance with GAAP); or

fail to file any tax returns and pay any taxes as may be required under Law (except for taxes contested in

(xiv)

except as required by applicable law, employ any employees.

(c)

Borrower shall not issue any Capital Stock in certificated form.

Section 9.02 Merger; Sale of Assets.

(a)

Borrower shall not merge or consolidate with or into (whether or not Borrower is the Surviving

Person) any other Person.

(b)

Borrower shall not sell, assign, convey, transfer, lease, sublease, license, sublicense or otherwise
dispose of (including by way of merger or consolidation) any right, title or interest in or to, any of its assets, including,
without  limitation,  the  Covered  Agreement  or  the  Commercial  Payment  Interest,  other  than  by  virtue  of  Liens  that
constitute Permitted Liens.

Section 9.03

Liens.  

Borrower shall not create or suffer to exist any Lien on or with respect to any of its properties or assets,

except for Permitted Liens.

Section 9.04

Investment Company Act.  

Neither  Borrower  nor  any  of  its  Subsidiaries  shall  be  or  become  an  investment  company  subject  to

registration under the Investment Company Act of 1940.

Section 9.05

Limitation on Additional Indebtedness.  

Borrower shall not, directly or indirectly, incur or suffer to exist any Indebtedness except for:

(a)

(b)

Indebtedness under this Agreement;

unsecured  Indebtedness  to  trade  creditors  incurred  in  the  ordinary  course  of  business  and  not

overdue (unless subject to a good faith dispute); and

(c)

Indebtedness  consisting  of  the  financing  of  insurance  premiums  with  the  providers  of  such

insurance or their affiliates in the ordinary course of business.

Section 9.06

Limitation on Transactions with Controlled Affiliates.  

Borrower  shall  not,  directly  or  indirectly,  enter  into  any  transaction  or  series  of  related  transactions  or

participate in any arrangement (including any purchase, sale, lease or exchange of assets or

45

the rendering of any service) with any Controlled Affiliate other than the Transaction Documents or in the ordinary course
of  business  of  Borrower  upon  fair  and  reasonable  terms  no  less  favorable  to  Borrower  than  it  would  obtain  in  a
comparable arm’s-length transaction with a non-Controlled Affiliate.

Section 9.07

ERISA.

(a)

Borrower shall not sponsor, maintain or contribute to, or agree to sponsor, maintain or contribute
to, any Employee Benefit Plan whether or not subject to ERISA (or take any action or fail to take any action with respect
to such Employee Benefit Plan), that could, individually or in the aggregate, reasonably be expected to have a Material
Adverse Effect or result in the imposition of a Lien.

(b)

Borrower shall not engage in a non-exempt prohibited transaction under Section 406 of ERISA or
Section 4975 of the Code or in any transaction that, assuming that no assets of Lender are or are deemed to be Plan Assets,
would cause any obligation or action taken or to be taken hereunder (or the exercise by Lender of any of its rights under
this Agreement or the other Loan Documents) to be a non-exempt prohibited transaction under such provisions.

(c)

Borrower shall not incur any liability with respect to any obligation to provide medical benefits
with respect to any person beyond their retirement or other termination of service, other than coverage mandated by law,
that could, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect.

Section 9.08

Dividends and Distributions.  

Borrower  will  not,  directly  or  indirectly,  make  any  dividends  or  other  distributions  to  holders  of  its

Capital Stock.

Section 9.09

Roche APA.  

Borrower acknowledges and agrees that damages may be difficult to establish and Administrative Agent
and Lenders will have no adequate remedy at law if Borrower fails to enforce the obligations under Sections 4.01 and 4.03
of the Sale Agreement and Section 2.5 of the Affitech Assignment Agreement.  In such event, Borrower agrees that the
other Parties shall have the right, in addition to any other rights it may have (whether at law or in equity), to seek specific
performance  of  this Agreement,  Sections  4.01  and  4.03  of  the  Sale Agreement,  Section  2.5  of  the Affitech Assignment
Agreement  and  to  pursue  any  other  equitable  remedies  including  an  injunction,  without  being  required  to  prove  actual
damages or post any bond.  In furtherance of the foregoing, Borrower hereby designates, makes, constitutes and appoints
Administrative Agent, and each of its designees or agents, as its true and lawful proxy and attorney-in-fact (coupled with
an interest), irrevocably and with power of substitution, and with authority to take any and all appropriate action and to
execute any and all documents and instruments that may be necessary to cause this Agreement, Sections 4.01 and 4.03 of
the Sale Agreement, and/or Section 2.5 of the Affitech Assignment Agreement to be specifically performed by Borrower
and  each  Covered Agreement  Counterparty  or  to  seek  an  injunction  against  any  pending  or  proposed  violation  of  this
Agreement, Sections 4.01 and 4.03 of the Sale Agreement and/or Section 2.5 of the Affitech Assignment Agreement.

If,  notwithstanding  the  foregoing  and  the  prohibition  contained  in  Section  2.5  of  the Affitech Assignment Agreement,
Borrower receives any Final Payment, Borrower hereby agrees to: (i) hold such amount in trust for the Lenders and (ii)
deposit such amount in the Collection Account.

THE POWER OF ATTORNEY AND PROXY GRANTED IN THIS SECTION ARE COUPLED WITH AN INTEREST
AND SHALL BE IRREVOCABLE UNTIL PAYMENT IN FULL.  THIS POWER OF

46

ATTORNEY IS CONFERRED ON THE ADMINISTRATIVE AGENT SOLELY, DURING THE CONTINUANCE OF
AN  EVENT  OF  DEFAULT,  TO  PROTECT,  PRESERVE  AND  REALIZE  UPON  ITS  RIGHTS  UNDER  THIS
AGREEMENT AND  SHALL  NOT  IMPOSE ANY  DUTY  UPON  THE ADMINISTRATIVE AGENT  TO  EXERCISE
ANY SUCH POWERS.

Article X
EVENTS OF DEFAULT

Section 10.01 Events of Default.  

If one or more of Events of Default occurs and is continuing, Administrative Agent shall be entitled to the

remedies set forth in Section 10.02.

Section 10.02 Default Remedies.  

If any Event of Default shall occur and be continuing, Administrative Agent may, or at the direction of the
Required  Lenders  shall,  by  Notice  to  Borrower,  (a)  exercise  all  rights  and  remedies  available  to  Lender  hereunder  and
under the other Loan Documents and applicable law (which exercise may be determined in its sole discretion and which
such exercise shall not constitute an election of remedies), including enforcement of the security interests created thereby,
(b) declare the Term Loan, all interest thereon and all other Obligations to be immediately due and payable, whereupon all
such amounts shall become immediately due and payable, all without diligence, presentment, demand of payment, protest
or further notice of any kind, which are expressly waived by Borrower and (c) declare the obligations of Lender hereunder
to be terminated, whereupon such obligations shall terminate; provided, however, that if any event of any kind referred to
in clause (i) of the definition of “Event of Default” herein occurs, the obligations of Lender hereunder shall immediately
terminate,  all  amounts  payable  hereunder  by  Borrower  shall  become  immediately  due  and  payable  and Administrative
Agent shall be entitled to exercise rights and remedies under the Loan Documents and applicable law without diligence,
presentment,  demand  of  payment,  protest  or  notice  of  any  kind  (including  any  notice  by Administrative Agent  or  the
Required Lenders of a declaration requiring prepayment of the Term Loan under Section 3.02(a), should Administrative
Agent  or  Required  Lenders  so  elect),  all  of  which  are  hereby  expressly  waived  by  Borrower.    Each  Notice  delivered
pursuant to this Section 10.02 shall be effective when sent.

Section 10.03 Right of Set-off; Sharing of Set-off.  

(a)

If any amount payable hereunder is not paid as and when due, Borrower irrevocably authorizes
Administrative Agent  and  each  Lender  (i)  to  proceed,  to  the  fullest  extent  permitted  by Applicable  Law,  without  prior
notice, by right of set-off, bankers’ lien, counterclaim or otherwise, against any assets of Borrower in any currency that
may at any time be in the possession of Administrative Agent or such Lender or any Affiliate thereof, to the full extent of
all  amounts  payable  to  Administrative  Agent  or  such  Lender  hereunder  or  (ii)  to  charge  to  Borrower’s  account  with
Administrative Agent or such Lender, or any Affiliate of thereof, to the full extent of all amounts payable by Borrower to
Administrative Agent or such Lender hereunder; provided, however, that Administrative Agent or such Lender shall notify
Borrower of the exercise of such right promptly following such exercise.

(b)

Any  payments  obtained  under  this  Section  10.03  shall  be  subject  to  the  provisions  of  Section

4.05(c).

47

Section 10.04 Rights Not Exclusive.  

The rights provided for herein are cumulative and are not exclusive of any other rights, powers, privileges

or remedies provided by Law.

Article XI
INDEMNIFICATION

Section 11.01 Losses.

(a)

Borrower agrees to defend (subject to Indemnitees’ selection of counsel), indemnify, pay and hold
harmless, each Indemnitee from and against any and all Indemnified Liabilities, in all cases, arising, in whole or in part,
out  of  or  relating  to  any  claim,  notice,  suit  or  proceeding  commenced  or  threatened  in  writing  (including,  without
limitation, by electronic means) by any Person (including any Governmental Authority) other than Borrower, Company or
any of Administrative Agent’s or Lender’s Affiliates; provided Borrower shall not have any obligation to any Indemnitee
hereunder  with  respect  to  any  Indemnified  Liabilities  to  the  extent  such  Indemnified  Liabilities  arise  from  the  gross
negligence or willful misconduct of such Indemnitee or the breach by Lender of its obligations to make the Term Loan.
 To the extent that the undertakings to defend, indemnify, pay and hold harmless set forth in this Section 11.01 may be
unenforceable  in  whole  or  in  part  because  they  violate  of  any  law  or  public  policy,  Borrower  shall  contribute  the
maximum  portion  that  it  is  permitted  to  pay  and  satisfy  under  applicable  law  to  the  payment  and  satisfaction  of  all
Indemnified Liabilities incurred by Indemnitees or any of them.  This Section 11.01 shall not apply with respect to Taxes
other than any Taxes that represent losses, claims, damages, etc.  arising from any non-Tax claim.

(b)

To  the  extent  permitted  by  applicable  law,  no  Party  shall  assert,  and  each  Party  hereby  waives,
any claim against each other Party and such Party’s Affiliates, directors, employees, attorneys or agents, on any theory of
liability, for special, indirect, consequential or punitive damages (as opposed to direct or actual damages) (whether or not
the  claim  therefor  is  based  on  contract,  tort  or  duty  imposed  by  any  applicable  legal  requirement)  arising  out  of,  in
connection  with,  as  a  result  of,  or  in  any  way  related  to,  this Agreement  or  any  Loan  Document  or  any  agreement  or
instrument  contemplated  hereby  or  thereby  or  referred  to  herein  or  therein,  the  transactions  contemplated  hereby  or
thereby,  the  Term  Loan  or  the  use  of  the  proceeds  thereof  or  any  act  or  omission  or  event  occurring  in  connection
therewith,  and  each  Party  hereby  waives,  releases  and  agrees  not  to  sue  upon  any  such  claim  or  any  such  damages,
whether or not accrued and whether or not known or suspected to exist in its favor.

Section 11.02 Assumption of Defense; Settlements.  

If Administrative Agent or any Lender is entitled to indemnification under this Article XI with respect to
any  action  or  proceeding  brought  by  a  third  party  that  is  also  brought  against  Borrower,  Borrower  shall  be  entitled  to
assume the defense of any such action or proceeding with counsel reasonably satisfactory to Administrative Agent and/or
such Lender.  Upon assumption by Borrower of the defense of any such action or proceeding, Administrative Agent and/or
Lender,  as  applicable,  shall  have  the  right  to  participate  in  such  action  or  proceeding  and  to  retain  its  own  counsel  but
Borrower shall not be liable for any legal expenses of other counsel subsequently incurred by such Party in connection
with the defense thereof unless (i) Borrower has otherwise agreed to pay such fees and expenses, (ii) Borrower shall have
failed to employ counsel reasonably satisfactory to Administrative Agent and/or Lender, as applicable, in a timely manner
or  (iii) Administrative Agent  and/or  Lender,  as  applicable,  shall  have  been  advised  by  counsel  that  there  are  actual  or
potential conflicting interests between Borrower and Administrative Agent or Lender, as applicable, including situations in
which  there  are  one  or  more  legal  defenses  available  to  Administrative  Agent  and/or  Lender,  as  applicable,  that  are
different from or additional to those available

48

to Borrower; provided, however, that Borrower shall not, in connection with any one such action or proceeding or separate
but  substantially  similar  actions  or  proceedings  arising  out  of  the  same  general  allegations,  be  liable  for  the  fees  and
expenses of more than one separate firm of attorneys at any time for Administrative Agent and/or Lender, as applicable,
except to the extent that local counsel, in addition to its regular counsel, is required in order to effectively defend against
such  action  or  proceeding.    Borrower  shall  not  consent  to  the  terms  of  any  compromise  or  settlement  of  any  action
defended by Borrower in accordance with the foregoing without the prior written consent of Administrative Agent and/or
Lender, as applicable, unless such compromise or settlement (x) includes an unconditional release of Administrative Agent
and/or Lender, as applicable, from all liability arising out of such action and (y) does not include a statement as to or an
admission of fault, culpability or a failure to act, by or on behalf of Administrative Agent and/or Lender, as applicable.
  Borrower  shall  not  be  required  to  indemnify  Administrative  Agent  or  Lender  for  any  amount  paid  or  payable  by
Administrative Agent or Lender in the settlement of any action, proceeding or investigation without the written consent of
Borrower, which consent shall not be unreasonably withheld, conditioned or delayed.

Article XII
ADMINISTRATIVE AGENT

Section 12.01 Appointment of Administrative Agent.

(a)

Blue  Owl  is  hereby  appointed  Administrative  Agent  hereunder  and  under  the  other  Loan
Documents and each Lender hereby authorizes Blue Owl, in such capacity, to act as its agent in accordance with the terms
hereof  and  the  other  Loan  Documents  to  perform,  exercise  and  enforce  any  and  all  other  rights  and  remedies  of  the
Lenders  with  respect  to  the  Loan  Parties,  the  Obligations  or  otherwise  related  to  any  of  same  to  the  extent  reasonably
incidental to the exercise by Administrative Agent of the rights and remedies specifically authorized to be exercised by
Administrative Agent by the terms of this Agreement or any other Loan Parties.

(b)

Administrative Agent hereby agrees to act upon the express conditions contained herein and the
other Loan Documents, as applicable.  The provisions of this Article XII are solely for the benefit of Administrative Agent
and  Lenders  and  no  Loan  Party  shall  have  any  rights  as  a  third  party  beneficiary  of  any  of  the  provisions  thereof.    In
performing its functions and duties hereunder, Administrative Agent shall act solely as an agent of Lenders and does not
assume  and  shall  not  be  deemed  to  have  assumed  any  obligation  towards  or  relationship  of  agency  or  trust  with  or  for
Borrower or any of its Subsidiaries.

Section 12.02 Powers and Duties.

Each Lender irrevocably authorizes Administrative Agent to take such action on such Lender’s behalf and
to exercise such powers, rights and remedies hereunder and under the other Loan Documents as are specifically delegated
or granted to Administrative Agent by the terms hereof and thereof, together with such powers, rights and remedies as are
reasonably  incidental  thereto.   Administrative Agent  shall  have  only  those  duties  and  responsibilities  that  are  expressly
specified herein and the other Loan Documents.  Administrative Agent may exercise such powers, rights and remedies and
perform such duties by or through its agents or employees Administrative Agent shall not have, by reason hereof or any of
the other Loan Documents, a fiduciary relationship in respect of any Lender; and nothing herein or any of the other Loan
Documents,  expressed  or  implied,  is  intended  to  or  shall  be  so  construed  as  to  impose  upon Administrative Agent  any
obligations in respect hereof or any of the other Loan Documents except as expressly set forth herein or therein.

49

Section 12.03 General Immunity.

(a)

No  Responsibility  for  Certain  Matters.    Administrative  Agent  shall  not  be  responsible  to  any
Lender  for  the  execution,  effectiveness,  genuineness,  validity,  enforceability,  collectability  or  sufficiency  hereof  or  any
other Loan Document or for any representations, warranties, recitals or statements made herein or therein or made in any
written  or  oral  statements  or  in  any  financial  or  other  statements,  instruments,  reports  or  certificates  or  any  other
documents furnished or made by Administrative Agent to Lenders or by or on behalf of any Loan Party to Administrative
Agent  or  any  Lender  in  connection  with  the  Loan  Documents  and  the  transactions  contemplated  thereby  or  for  the
financial condition or business affairs of any Loan Party or any other Person liable for the payment of any Obligations,
nor shall Administrative Agent be required to ascertain or inquire as to the performance or observance of any of the terms,
conditions, provisions, covenants or agreements contained in any of the Loan Documents or as to the use of the proceeds
of  the  Term  Loans  or  as  to  the  existence  or  possible  existence  of  any  Event  of  Default  or  Default  or  to  make  any
disclosures  with  respect  to  the  foregoing.    Anything  contained  herein  to  the  contrary  notwithstanding,  Administrative
Agent shall not have any liability arising from confirmations of the amount of outstanding Term Loans or the component
amounts thereof.

(b)

Exculpatory Provisions.  Neither Administrative Agent nor any of its officers, partners, directors,
employees  or  agents  shall  be  liable  to  Lenders  for  any  action  taken  or  omitted  by  Administrative  Agent  under  or  in
connection with any of the Loan Documents except to the extent caused by Administrative Agent’s gross negligence or
willful misconduct, as determined by a court of competent jurisdiction in a final, non-appealable order.  Administrative
Agent  shall  be  entitled  to  refrain  from  any  act  or  the  taking  of  any  action  (including  the  failure  to  take  an  action)  in
connection herewith or any of the other Loan Documents or from the exercise of any power, discretion or authority vested
in it hereunder or thereunder unless and until Administrative Agent shall have received instructions in respect thereof from
Required  Lenders  (or  such  other  Lenders  as  may  be  required  to  give  such  instructions  under  Section  13.05)  and,  upon
receipt  of  such  instructions  from  Required  Lenders  (or  such  other  Lenders,  as  the  case  may  be), Administrative Agent
shall be entitled to act or (where so instructed) refrain from acting, or to exercise such power, discretion or authority, in
accordance with such instructions.  Without prejudice to the generality of the foregoing, (i) Administrative Agent shall be
entitled to rely, and shall be fully protected in relying, upon any communication, instrument or document believed by it to
be genuine and correct and to have been signed or sent by the proper Person or Persons, and shall be entitled to rely and
shall  be  protected  in  relying  on  opinions  and  judgments  of  attorneys  (who  may  be  attorneys  for  Borrower  and  its
Subsidiaries), accountants, experts and other professional advisors selected by it; and (ii) no Lender shall have any right of
action  whatsoever  against  Administrative  Agent  as  a  result  of  Administrative  Agent  acting  or  (where  so  instructed)
refraining  from  acting  hereunder  or  any  of  the  other  Loan  Documents  in  accordance  with  the  instructions  of  Required
Lenders (or such other Lenders as may be required to give such instructions under Section 13.05).

(c)

Notice of Default.  Administrative Agent shall not be deemed to have knowledge or notice of the
occurrence  of  any  Default  or  Event  of  Default,  except  with  respect  to  Events  of  Default  in  the  payment  of  principal,
interest and fees required to be paid to Administrative Agent for the account of the Lenders, unless Administrative Agent
shall have received written notice from a Lender or the Loan Party referring to this Agreement, describing such Default or
Event of Default and stating that such notice is a “notice of default.”  Administrative Agent will notify the Lenders of its
receipt  of  any  such  notice.   Administrative Agent  shall  take  such  action  with  respect  to  any  such  Default  or  Event  of
Default as may be directed by the Required Lenders in accordance with Article X; provided, however, that unless and until
Administrative Agent has received any such direction, Administrative Agent may (but shall not be obligated to) take such
action, or refrain from taking such action, with respect to such Default or Event of Default as it shall deem advisable or in
the best interest of the Lenders.

50

Section 12.04 Administrative Agent Entitled to Act as Lender.

The agency hereby created shall in no way impair or affect any of the rights and powers of, or impose any
duties  or  obligations  upon, Administrative Agent  in  its  individual  capacity  as  a  Lender  hereunder.    With  respect  to  its
participation  in  the  Term  Loans,  Administrative  Agent  shall  have  the  same  rights  and  powers  hereunder  as  any  other
Lender and may exercise the same as if it were not performing the duties and functions delegated to it hereunder, and the
term “Lender” shall, unless the context clearly otherwise indicates, include Administrative Agent in its individual capacity.
 Administrative Agent and its Affiliates may accept deposits from, lend money to, own securities of, and generally engage
in any kind of banking, trust, financial advisory or other business with Borrower or any of its Affiliates as if it were not
performing  the  duties  specified  herein,  and  may  accept  fees  and  other  consideration  from  Company  for  services  in
connection herewith and otherwise without having to account for the same to Lenders.

Section 12.05 Lenders’ Representations, Warranties and Acknowledgment.

(a)

Each  Lender  represents  and  warrants  that  it  has  made  its  own  independent  investigation  of  the
financial condition and affairs of Borrower and its Subsidiaries in connection with Credit Extensions hereunder and that it
has  made  and  shall  continue  to  make  its  own  appraisal  of  the  creditworthiness  of  Borrower  and  its  Subsidiaries.
 Administrative Agent shall not have any duty or responsibility, either initially or on a continuing basis, to make any such
investigation or any such appraisal on behalf of Lenders or to provide any Lender with any credit or other information
with  respect  thereto,  whether  coming  into  its  possession  before  the  making  of  the Term  Loans  or  at  any  time  or  times
thereafter, and Administrative Agent shall not have any responsibility with respect to the accuracy of or the completeness
of any information provided to Lenders.

(b)

Each Lender, by delivering its signature page to this Agreement and funding its Term Loan on the
Closing Date, shall be deemed to have acknowledged receipt of, and consented to and approved, each Loan Document and
each other document required to be approved by Administrative Agent, Required Lenders or Lenders, as applicable on the
Closing Date.

(c)

Each Lender (i) represents and warrants that as of the Closing Date neither such Lender nor its
Affiliates  or  Related  Funds  owns  or  controls,  or  owns  or  controls  any  Person  owning  or  controlling,  any  trade  debt  or
Indebtedness of any Loan Party other than the Obligations or any Capital Stock of any Loan Party and (ii) covenants and
agrees that from and after the Closing Date neither such Lender nor its Affiliates and Related Funds shall purchase any
trade  debt  or  Indebtedness  of  any  Loan  Party  other  than  the  Obligations  or  Capital  Stock  described  in  clause  (i)  above
without the prior written consent of Administrative Agent.

Section 12.06 Right to Indemnity.  

EACH  LENDER,  IN  PROPORTION  TO  ITS  PRO  RATA  SHARE,  SEVERALLY  AGREES  TO
INDEMNIFY  ADMINISTRATIVE  AGENT,  ITS  AFFILIATES  AND  ITS  RESPECTIVE  OFFICERS,  PARTNERS,
DIRECTORS,  TRUSTEES,  EMPLOYEES  AND  AGENTS  OF  ADMINISTRATIVE  AGENT 
(EACH,  AN
“INDEMNITEE  AGENT  PARTY”),  TO  THE  EXTENT  THAT  SUCH  INDEMNITEE  AGENT  PARTY  SHALL  NOT
HAVE  BEEN  REIMBURSED  BY  ANY  LOAN  PARTY,  FOR  AND  AGAINST  ANY  AND  ALL  LIABILITIES,
OBLIGATIONS,  LOSSES,  DAMAGES,  PENALTIES,  ACTIONS,  JUDGMENTS,  SUITS,  COSTS,  EXPENSES
(INCLUDING  COUNSEL  FEES  AND  DISBURSEMENTS)  OR  DISBURSEMENTS  OF  ANY  KIND  OR  NATURE
WHATSOEVER WHICH MAY BE IMPOSED ON, INCURRED BY OR ASSERTED AGAINST SUCH INDEMNITEE
AGENT  PARTY  IN  EXERCISING  ITS  POWERS,  RIGHTS  AND  REMEDIES  OR  PERFORMING  ITS  DUTIES
HEREUNDER OR UNDER THE OTHER LOAN DOCUMENTS OR

51

OTHERWISE  IN  ITS  CAPACITY  AS  SUCH  INDEMNITEE  AGENT  PARTY  IN  ANY  WAY  RELATING  TO  OR
ARISING  OUT  OF THIS AGREEMENT  OR THE  OTHER  LOAN  DOCUMENTS,  IN ALL  CASES, WHETHER  OR
NOT CAUSED BY OR ARISING, IN WHOLE OR IN PART, OUT OF THE COMPARATIVE, CONTRIBUTORY, OR
SOLE  NEGLIGENCE  OF  SUCH  INDEMNITEE AGENT  PARTY;  PROVIDED,  NO  LENDER  SHALL  BE  LIABLE
FOR  ANY  PORTION  OF  SUCH  LIABILITIES,  OBLIGATIONS,  LOSSES,  DAMAGES,  PENALTIES,  ACTIONS,
JUDGMENTS,  SUITS,  COSTS,  EXPENSES  OR  DISBURSEMENTS  RESULTING  FROM  SUCH  INDEMNITEE
AGENT  PARTY’S  GROSS  NEGLIGENCE  OR  WILLFUL  MISCONDUCT,  AS  DETERMINED  BY  A  COURT  OF
COMPETENT JURISDICTION IN A FINAL, NON-APPEALABLE ORDER.  IF ANY INDEMNITY FURNISHED TO
ANY  INDEMNITEE  AGENT  PARTY  FOR  ANY  PURPOSE  SHALL,  IN  THE  OPINION  OF  SUCH  INDEMNITEE
AGENT PARTY, BE INSUFFICIENT OR BECOME IMPAIRED, SUCH INDEMNITEE AGENT PARTY MAY CALL
FOR  ADDITIONAL  INDEMNITY  AND  CEASE,  OR  NOT  COMMENCE,  TO  DO  THE  ACTS  INDEMNIFIED
AGAINST UNTIL SUCH ADDITIONAL INDEMNITY IS FURNISHED; PROVIDED, IN NO EVENT SHALL THIS
SENTENCE  REQUIRE  ANY  LENDER  TO  INDEMNIFY  ANY  INDEMNITEE  AGENT  PARTY  AGAINST  ANY
LIABILITY,  OBLIGATION,  LOSS,  DAMAGE,  PENALTY,  ACTION,  JUDGMENT,  SUIT,  COST,  EXPENSE  OR
DISBURSEMENT IN EXCESS OF SUCH LENDER’S PRO RATA SHARE THEREOF; AND PROVIDED FURTHER,
THIS SENTENCE SHALL NOT BE DEEMED TO REQUIRE ANY LENDER TO INDEMNIFY ANY INDEMNITEE
AGENT PARTY AGAINST ANY LIABILITY, OBLIGATION, LOSS, DAMAGE, PENALTY, ACTION, JUDGMENT,
SUIT,  COST,  EXPENSE  OR  DISBURSEMENT  DESCRIBED  IN  THE  PROVISO  IN  THE  IMMEDIATELY
PRECEDING SENTENCE.

Section 12.07 Successor Administrative Agent.

(a)

Administrative Agent  may  resign  at  any  time  by  giving  thirty  days’  (or  such  shorter  period  as
shall be agreed by the Required Lenders) prior written notice thereof to Lenders and Borrower.  Upon any such notice of
resignation, Required Lenders shall have the right, upon five Business Days’ notice to Borrower, to appoint a successor
Administrative Agent.  If no successor shall have been so appointed by the Required Lenders and shall have accepted such
appointment within thirty (30) days after the retiring Administrative Agent gives notice of its resignation, then the retiring
Administrative Agent may, on behalf of the Lenders appoint a successor Administrative Agent from among the Lenders.
  Upon  the  acceptance  of  any  appointment  as Administrative Agent  hereunder  by  a  successor Administrative Agent  that
successor Administrative Agent shall thereupon succeed to and become vested with all the rights, powers, privileges and
duties  of  the  retiring  Administrative  Agent,  and  the  retiring  Administrative  Agent  shall  promptly  (i)  transfer  to  such
successor Administrative Agent all sums, securities or Capital Stock and other items of Collateral held under the Collateral
Documents, together with all records and other documents necessary or appropriate in connection with the performance of
the duties of the successor Administrative Agent under the Loan Documents, and (ii) execute and deliver to such successor
Administrative  Agent  such  amendments  to  financing  statements,  and  take  such  other  actions,  as  may  be  necessary  or
appropriate  in  connection  with  the  assignment  to  such  successor Administrative Agent  of  the  security  interests  created
under  the  Collateral  Documents,  whereupon  such  retiring Administrative Agent  shall  be  discharged  from  its  duties  and
obligations  hereunder.    After  any  retiring  Administrative  Agent’s  resignation  hereunder  as  Administrative  Agent,  the
provisions of this Article XII shall inure to its benefit as to any actions taken or omitted to be taken by it while it was
Administrative Agent hereunder.

(b)

Notwithstanding anything herein to the contrary, Administrative Agent may assign its rights and
duties as Administrative Agent, as applicable, hereunder to an Affiliate of Blue Owl without the prior written consent of,
or  prior  written  notice  to,  Borrower  or  the  Lenders;  provided  that  Borrower  and  the  Lenders  may  deem  and  treat  such
assigning  Administrative  Agent  as  Administrative  Agent  for  all  purposes  hereof,  unless  and  until  such  assigning
Administrative Agent provides written notice to Borrower

52

and the Lenders of such assignment.  Upon such assignment such Affiliate shall succeed to and become vested with all
rights, powers, privileges and duties as Administrative Agent hereunder and under the other Loan Documents.

(c)

Administrative Agent  may  perform  any  and  all  of  its  duties  and  exercise  its  rights  and  powers
under  this  Agreement  or  under  any  other  Loan  Document  by  or  through  any  one  or  more  sub-agents  appointed  by
Administrative Agent.  Administrative Agent and any such sub-agent may perform any and all of its duties and exercise its
rights  and  powers  by  or  through  their  respective Affiliates.    The  exculpatory,  indemnification  and  other  provisions  of
Section  12.03,  Section  12.06  and  of  this  Section  12.07  shall  apply  to  any  of  the Affiliates  of Administrative Agent  and
shall apply to their respective activities in connection with the syndication of the credit facilities provided for herein as
well  as  activities  as  Administrative  Agent.    All  of  the  rights,  benefits  and  privileges  (including  the  exculpatory  and
indemnification provisions) of Section 12.03, Section 12.06 and of this Section 12.07 shall apply to any such sub-agent
and to the Affiliates of any such sub-agent, and shall apply to their respective activities as sub-agent as if such sub-agent
and  Affiliates  were  named  herein.    Notwithstanding  anything  herein  to  the  contrary,  with  respect  to  each  sub-agent
appointed by Administrative Agent, (i) such sub-agent shall be a third party beneficiary under this Agreement with respect
to all such rights, benefits and privileges (including exculpatory and rights to indemnification) and shall have all of the
rights, benefits and privileges of a third party beneficiary, including an independent right of action to enforce such rights,
benefits and privileges (including exculpatory rights and rights to indemnification) directly, without the consent or joinder
of  any  other  Person,  against  any  or  all  of  the  Loan  Parties  and  the  Lenders,  (ii)  such  rights,  benefits  and  privileges
(including exculpatory rights and rights to indemnification) shall not be modified or amended without the consent of such
sub-agent, and (iii) such sub-agent shall only have obligations to Administrative Agent and not to any Loan Party, Lender
or any other Person and no Loan Party, Lender or any other Person shall have the rights, directly or indirectly, as a third
party beneficiary or otherwise, against such sub-agent.

Section 12.08 Collateral Documents.

(a)

Administrative  Agent  under  Collateral  Documents.    Each  Lender  hereby  further  authorizes
Administrative Agent on behalf of and for the benefit of Lenders, to be the agent for and representative of Lenders with
respect the Collateral and the Collateral Documents.

(b)

Right to Realize on Collateral.  Anything contained in any of the Loan Documents to the contrary
notwithstanding,  Company, Administrative Agent  and  each  Lender  hereby  agree  that  (i)  no  Lender  shall  have  any  right
individually  to  realize  upon  any  of  the  Collateral,  it  being  understood  and  agreed  that  all  powers,  rights  and  remedies
hereunder may be exercised solely by Administrative Agent, on behalf of Lenders in accordance with the terms hereof and
all powers, rights and remedies under the Collateral Documents may be exercised solely by Administrative Agent, and (ii)
in the event of a foreclosure by Administrative Agent on any of the Collateral pursuant to a public or private sale or any
sale of the Collateral in a case under the Bankruptcy Code, Administrative Agent or any Lender may be the purchaser of
any or all of such Collateral at any such sale and Administrative Agent, as agent for and representative of Secured Parties
(but  not  any  Lender  or  Lenders  in  its  or  their  respective  individual  capacities  unless  Required  Lenders  shall  otherwise
agree in writing) shall be entitled, for the purpose of bidding and making settlement or payment of the purchase price for
all  or  any  portion  of  the  Collateral  sold  at  any  such  public  sale,  to  use  and  apply  any  of  the  Obligations  as  a  credit  on
account of the purchase price for any collateral payable by Administrative Agent at such sale.

Section 12.09 Agency for Perfection.

Administrative Agent  and  each  Lender  hereby  appoints  each  other  Lender  as  agent  and  bailee  for  the

purpose of perfection the security interests in and liens upon the Collateral in assets which, in

53

accordance with Article 9 of the UCC, can be perfected only by possession or control (or where the security interest of a
secured  party  with  possession  or  control  has  priority  over  the  security  interest  of  another  secured  party)  and
Administrative Agent  and  each  Lender  hereby  acknowledges  that  it  holds  possession  of  or  otherwise  controls  any  such
Collateral for the benefit of the Lenders as secured party.  Should any Lender obtain possession or control of any such
Collateral,  such  Lender  shall  notify  Administrative  Agent  thereof,  and,  promptly  upon  Administrative  Agent’s  request
therefore shall deliver such Collateral to Administrative Agent or in accordance with Administrative Agent’s instructions.
 In addition, Administrative Agent shall also have the power and authority hereunder to appoint such other sub-agents as
may  be  necessary  or  required  under  applicable  state  law  or  otherwise  to  perform  its  duties  and  enforce  its  rights  with
respect to the Collateral and under the Loan Documents.  Each Loan Party by its execution and delivery of this Agreement
hereby consents to the foregoing.

Section 12.10 Reports and Other Information; Confidentiality; Disclaimers.  

By becoming a party to this Agreement, each Lender:

(a)

is  deemed  to  have  requested  that  Administrative  Agent  furnish  such  Lender  or  Administrative
Agent,  promptly  after  it  becomes  available,  a  copy  of  each  report  with  respect  to  Borrower  or  its  Subsidiaries  (each  a
“Report”  and  collectively,  “Reports”)  prepared  by  or  at  the  request  of Administrative Agent,  and Administrative Agent
shall so furnish each Lender with such Reports,

(b)

expressly  agrees  and  acknowledges  that  Administrative  Agent  does  not  (i)  make  any
representation or warranty as to the accuracy of any Report, and (ii) shall not be liable for any information contained in
any Report,

(c)

expressly  agrees  and  acknowledges  that  the  Reports  are  not  comprehensive  audits  or
examinations,  that Administrative Agent  or  other  party  performing  any  audit  or  examination  will  inspect  only  specific
information  regarding  Borrower  and  its  Subsidiaries  and  will  rely  significantly  upon  Borrower’s  and  its  Subsidiaries’
books and records, as well as on representations of such Person’s personnel,

(d)

agrees  to  keep  all  Reports  and  other  material,  non-public  information  regarding  Parent  and  its
Subsidiaries  and  their  operations,  assets,  and  existing  and  contemplated  business  plans  in  a  confidential  manner  in
accordance with Section 13.17, and

(e)

without  limiting  the  generality  of  any  other  indemnification  provision  contained  in  this
Agreement, agrees:  (i) to hold Administrative Agent and any other Lender preparing a Report harmless from any action
the indemnifying Lender may take or fail to take or any conclusion the indemnifying Lender may reach or draw from any
Report in connection with any loans or other credit accommodations that the indemnifying Lender has made or may make
to Company, or the indemnifying Lender’s participation in, or the indemnifying Lender’s purchase of, a loan or loans of
Company, and (ii) to pay and protect, and indemnify, defend and hold Administrative Agent, and any such other Lender
preparing  a  Report  harmless  from  and  against,  the  claims,  actions,  proceedings,  damages,  costs,  expenses,  and  other
amounts  (including,  attorneys’  fees  and  costs)  incurred  by  Administrative  Agent  and  any  such  other  Lender  or  agent
preparing a Report as the direct or indirect result of any third parties who might obtain all or part of any Report through
the indemnifying Lender or Administrative Agent.

In  addition  to  the  foregoing:    (x)  any  Lender  may  from  time  to  time  request  of  Administrative  Agent  in  writing  that
Administrative Agent provide to such Lender a copy of any report or document provided by Parent or its Subsidiaries to
Administrative Agent that has not been contemporaneously provided by Parent or such Subsidiary to such Lender, and,
upon receipt of such request, Administrative Agent promptly shall

54

provide a copy of same to such Lender, (y) to the extent that Administrative Agent is entitled, under any provision of the
Loan Documents, to request additional reports or information from Parent or its Subsidiaries, any Lender may, from time
to  time,  reasonably  request  Administrative  Agent  to  exercise  such  right  as  specified  in  such  Lender’s  notice  to
Administrative  Agent,  whereupon  Administrative  Agent  promptly  shall  request  the  additional  reports  or  information
reasonably  specified  by  such  Lender,  and,  upon  receipt  thereof  from  Parent  or  such  Subsidiary,  Administrative  Agent
promptly shall provide a copy of same to such Lender, and (z) any time that Administrative Agent renders to Company a
statement regarding the Loan Account, Administrative Agent shall send a copy of such statement to each Lender.

Section 12.11 Erroneous Payments.

(a)

If Administrative Agent (x) notifies a Lender or any Person who has received funds on behalf of a
Lender (any such Lender or other recipient (and each of their respective successors and assigns), a “Payment Recipient”)
that  Administrative  Agent  has  determined  in  its  sole  discretion  (whether  or  not  after  receipt  of  any  notice  under
immediately  succeeding  clause  (b))  that  any  funds  (as  set  forth  in  such  notice  from Administrative Agent)  received  by
such Payment Recipient from Administrative Agent or any of its Affiliates were erroneously or mistakenly transmitted to,
or  otherwise  erroneously  or  mistakenly  received  by,  such  Payment  Recipient  (whether  or  not  known  to  such  Lender  or
other  Payment  Recipient  on  its  behalf)  (any  such  funds,  whether  transmitted  or  received  as  a  payment,  prepayment  or
repayment  of  principal,  interest,  fees,  distribution  or  otherwise,  individually  and  collectively,  an  “Erroneous  Payment”)
and (y) demands in writing the return of such Erroneous Payment (or a portion thereof), such Erroneous Payment shall at
all  times  remain  the  property  of  Administrative  Agent  pending  its  return  or  repayment  as  contemplated  below  in  this
 Section  12.11  and  held  in  trust  for  the  benefit  of Administrative Agent,  and  such  Lender  shall  (or,  with  respect  to  any
Payment  Recipient  who  received  such  funds  on  its  behalf,  shall  cause  such  Payment  Recipient  to)  promptly,  but  in  no
event later than two (2) Business Days thereafter (or such later date as Administrative Agent may, in its sole discretion,
specify in writing), return to Administrative Agent the amount of any such Erroneous Payment (or portion thereof) as to
which such a demand was made, in same day funds (in the currency so received), together with interest thereon (except to
the  extent  waived  in  writing  by  the  Administrative  Agent)  in  respect  of  each  day  from  and  including  the  date  such
Erroneous Payment (or portion thereof) was received by such Payment Recipient to the date such amount is repaid to the
Administrative  Agent  in  same  day  funds  at  the  greater  of  the  Federal  Funds  Rate  and  a  rate  determined  by  the
Administrative Agent in accordance with banking industry rules on interbank compensation from time to time in effect.  A
notice of Administrative Agent to any Payment Recipient under this clause (a) shall be conclusive, absent manifest error.

(b)

Without limiting immediately preceding clause (a), each Lender or any Person who has received
funds  on  behalf  of  a  Lender  (and  each  of  their  respective  successors  and  assigns),  agrees  that  if  it  receives  a  payment,
prepayment  or  repayment  (whether  received  as  a  payment,  prepayment  or  repayment  of  principal,  interest,  fees,
distribution or otherwise) from the Administrative Agent (or any of its Affiliates) (x) that is in a different amount than, or
on a different date from, that specified in this Agreement or in a notice of payment, prepayment or repayment sent by the
Administrative Agent (or any of its Affiliates) with respect to such payment, prepayment or repayment, (y) that was not
preceded or accompanied by a notice of payment, prepayment or repayment sent by the Administrative Agent (or any of
its Affiliates), or (z) that such Lender or other such recipient, otherwise becomes aware was transmitted, or received, in
error or by mistake (in whole or in part), then in each such case:

it  acknowledges  and  agrees  that  (A)  in  the  case  of  immediately  preceding  clauses  (x)  or  (y),  an  error  and
(i)
mistake shall be presumed to have been made (absent written confirmation from Administrative Agent to the contrary) or
(B) an error and mistake has been made (in the case of immediately preceding clause (z)), in each case, with respect to
such payment, prepayment or repayment; and

55

(ii)
such  Lender  shall  (and  shall  use  commercially  reasonable  efforts  to  cause  any  other  recipient  that  receives
funds  on  its  respective  behalf  to)  promptly  (and,  in  all  events,  within  one  (1)  Business  Day  of  its  knowledge  of  the
occurrence of any of the circumstances described in immediately preceding clauses (x), (y) and (z)) notify Administrative
Agent of its receipt of such payment, prepayment or repayment, the details thereof (in reasonable detail) and that it is so
notifying Administrative Agent pursuant to this Section 12.11(b).

For the avoidance of doubt, the failure to deliver a notice to Administrative Agent pursuant to this  Section 12.11(b) shall
not have any effect on a Payment Recipient’s obligations pursuant to  Section 12.11(a) or on whether or not an Erroneous
Payment has been made.

(c)

Each Lender hereby authorizes Administrative Agent to set off, net and apply any and all amounts
at  any  time  owing  to  such  Lender  under  any  Loan  Document,  or  otherwise  payable  or  distributable  by Administrative
Agent to such Lender under any Loan Document with respect to any payment of principal, interest, fees or other amounts,
against any amount that Administrative Agent has demanded to be returned under immediately preceding clause (a).

(d)

The parties hereto agree that (x) irrespective of whether Administrative Agent may be equitably
subrogated, in the event that an Erroneous Payment (or portion thereof) is not recovered from any Payment Recipient that
has received such Erroneous Payment (or portion thereof) for any reason, the Administrative Agent shall be subrogated to
all the rights and interests of such Payment Recipient (and, in the case of any Payment Recipient who has received funds
on  behalf  of  a  Lender,  to  the  rights  and  interests  of  such  Lender,  as  the  case  may  be)  under  the  Loan  Documents  with
respect  to  such  amount  (the  “Erroneous  Payment  Subrogation  Rights”)  and  (y)  an  Erroneous  Payment  shall  not  pay,
prepay, repay, discharge or otherwise satisfy any Obligations owed by the Borrower; provided that this  Section 12.11 shall
not be interpreted to increase (or accelerate the due date for), or have the effect of increasing (or accelerating the due date
for), the Obligations of the Borrower relative to the amount (or timing for payment) of the Obligations that would have
been  payable  had  such  Erroneous  Payment  not  been  made  by  Administrative  Agent;  provided,  further,  that  for  the
avoidance of doubt, immediately preceding clauses (x) and (y) shall not apply to the extent any such Erroneous Payment
is,  and  solely  with  respect  to  the  amount  of  such  Erroneous  Payment  that  is,  comprised  of  funds  received  by
Administrative Agent from, or on behalf of (including through the exercise of remedies under any Loan Document), the
Borrower for the purpose of a payment on the Obligations.

(e)

To the extent permitted by applicable law, no Payment Recipient shall assert any right or claim to
an Erroneous Payment, and hereby waives, and is deemed to waive, any claim, counterclaim, defense or right of set-off or
recoupment with respect to any demand, claim or counterclaim by Administrative Agent for the return of any Erroneous
Payment received, including, without limitation, any defense based on “discharge for value” or any similar doctrine.

Each party’s obligations, agreements and waivers under this Section 12.11 shall survive the resignation or replacement of
Administrative  Agent,  any  transfer  of  rights  or  obligations  by,  or  the  replacement  of,  a  Lender,  or  the  repayment,
satisfaction or discharge of all Obligations (or any portion thereof) under any Loan Document.

56

Article XIII
MISCELLANEOUS

Section 13.01 Assignments.

(a)

Borrower  shall  not  be  permitted  to  assign  this Agreement  without  the  prior  written  consent  of
Lender (in the event such assignment is to be to an Affiliate of Borrower, such consent not to be unreasonably withheld)
and any purported assignment in violation of this Section 13.01 shall be null and void.

(b)

Lender  may  at  any  time  assign  its  rights  and  obligations  hereunder,  in  whole  or  in  part,  to  an
Assignee solely with the consent of the Borrower (such consent not to be unreasonably withheld); provided that no such
consent of the Borrower shall be required (a) for assignments by a Lender to an Affiliate of such Lender or any Person that
is  engaged  in  making,  purchasing,  holding  or  investing    in  bank  loans  and  similar  extensions  of  credit  in  the  ordinary
course of its business and that is administered or managed by such Lender or its Affiliates, (b) if an Event of Default is
continuing [***].  Lender may at any time pledge or assign a security interest in all or any portion of its rights under this
Agreement to secure obligations of such Lender; provided that no such pledge or assignment of a security interest shall
release  a  Lender  from  any  of  its  obligations  hereunder  or  substitute  any  such  pledgee  or  assignee  for  such  Lender  as  a
party hereto.

(c)

The  parties  to  each  assignment  shall  execute  and  deliver  to  Borrower  an  Assignment  and
Acceptance.  Upon the effectiveness of a permitted assignment pursuant to Section 13.01(a) or an assignment pursuant to
Section  13.01(b)  hereunder,  (i)  each  reference  in  this Agreement  to  “Lender”  shall  be  deemed  to  be  a  reference  to  the
assignor  and  the  assignee  to  the  extent  of  their  respective  interests,  (ii)  such  assignee  shall  be  a  Lender  party  to  this
Agreement  and  shall  have  all  the  rights  and  obligations  of  a  Lender  and  (iii)  the  assignor  shall  be  released  from  its
obligations hereunder to a corresponding extent of the assignment, and no further consent or action by any party shall be
required.

(d)

Borrower and Lender shall, from time to time at the request of the other party hereto, execute and

deliver any documents that are necessary to give full force and effect to an assignment permitted hereunder.

(e)

Administrative  Agent,  acting  solely  for  this  purpose  as  a  non-fiduciary  agent  of  Loan  Parties,
shall maintain at its office a copy of each Assignment and Acceptance delivered to it and a register for the recordation of
the names and addresses of each Lender, and the commitments of, and principal amount (and stated interest) of the Term
Loan owing to, such Lender pursuant to the terms hereof (the “Lender Register”).  The entries in such Lender Register
shall be conclusive, absent manifest error, and Loan Parties, Administrative Agent and Lenders shall treat each Person
whose name is recorded therein pursuant to the terms hereof as a Lender hereunder for all purposes of this Agreement,
notwithstanding notice to the contrary.  Such Lender Register shall be available for inspection by Loan Parties and any
Lender,  at  any  reasonable  time  upon  reasonable  prior  notice  to  Administrative  Agent.    Each  Lender  that  sells  a
participation shall, acting solely for this purpose as an agent of Loan Parties maintain a register on which it enters the
name and address of each participant and the principal amounts (and stated interest) of each participant’s interest in the
Obligations (each, a “Participant Register”).  The entries in the Participant Registers shall be conclusive, absent manifest
error.    Each  Participant  Register  shall  be  available  for  inspection  by  Loan  Parties  and  Administrative  Agent  at  any
reasonable time upon reasonable prior notice to the applicable Lender; provided, that no Lender shall have any obligation
to  disclose  all  or  any  portion  of  the  Participant  Register  (including  the  identity  of  any  participant  or  any  information
relating  to  a  participant’s  interest  in  any  commitments,  loans,  letters  of  credit  or  its  other  obligations  under  any  Loan
Document) to any Person (including Loan Parties) except to the extent that such disclosure is

57

necessary to establish that such commitment, loan, letter of credit or other obligation is in registered form under Section
5f.103-1(c) of the United States Treasury Regulations.  For the avoidance of doubt, Administrative Agent (in its capacity
as Administrative Agent) shall have no responsibility for maintaining a Participant Register.

Section 13.02 Successors and Assigns.  

This  Agreement  shall  be  binding  upon  and  inure  to  the  benefit  of  the  Parties  and  their  respective

successors and permitted assigns.

Section 13.03 Notices.  

All Notices authorized or required to be given pursuant to this Agreement shall be given in writing and
either  personally  delivered  to  the  Party  to  whom  it  is  given  or  delivered  by  an  established  delivery  service  by  which
receipts are given or mailed by registered or certified mail, postage prepaid, or sent by electronic mail with a copy sent on
the following Business Day by one of the other methods of giving notice described herein, addressed to the Party at its
address listed below:

(a)

If to Borrower:

XRL 1 LLC
2200 Powell Street, Suite 310
Emeryville, CA 94608
Attention:
Email:
With a copy (which shall not constitute notice) to:

Legal Group
[***]

Gibson, Dunn & Crutcher LLP
200 Park Avenue
New York, NY 10166-0193

Attention:
Email:

Jin Hee Kim
JhKim@gibsondunn.com

(b)

If to Administrative Agent:

Blue Owl Capital Corporation
399 Park Avenue, 37th Floor
New York, NY 10022
Email:
[***]
with a copy (which shall not constitute notice) to:

Cooley LLP
1299 Pennsylvania Avenue, NW, Suite 700
Washington, DC 20004-2400
Attention:  
Email: 

Michael Tollini
mtollini@cooley.com

Any  Party  may  change  its  address  for  the  receipt  of  Notices  at  any  time  by  giving  Notice  thereof  to  the  other  Party.
 Except as otherwise provided herein, any Notice authorized or required to be given by this Agreement shall be effective
when received.

58

Section 13.04 Entire Agreement.  

This  Agreement,  together  with  the  Exhibits  and  Schedules  hereto  (which  are  incorporated  herein  by
reference), and the other Loan Documents constitute the entire agreement between the Parties with respect to the subject
matter  hereof  and  supersede  all  prior  agreements  (including  the  Confidentiality  Agreement),  understandings  and
negotiations, both written and oral, between the Parties with respect to the subject matter of this Agreement.

Section 13.05 Modification.  

No Loan Document or provision thereof may be waived, amended or modified except, in the case of this
Agreement, by an agreement or agreements in writing executed by Borrower and Lender or, in the case of any other Loan
Document, by an agreement or agreements in writing entered into by the parties thereto with the prior written consent of
Lender.

Section 13.06 No Delay; Waivers; etc.  

No  delay  on  the  part  of  Lender  in  exercising  any  power  or  right  hereunder  shall  operate  as  a  waiver
thereof nor shall any single or partial exercise of any power or right hereunder preclude other or further exercise thereof or
the exercise of any other power or right.  Lender shall not be deemed to have waived any rights hereunder unless such
waiver shall be in writing and signed by Lender.

Section 13.07 Severability.  

If any provision of this Agreement is held to be invalid or unenforceable, the remaining provisions shall
nevertheless be given full force and effect.  Any provision of this Agreement held invalid or unenforceable only in part or
degree  by  a  court  of  competent  jurisdiction  shall  remain  in  full  force  and  effect  to  the  extent  not  held  invalid  or
unenforceable.  

Section 13.08 Determinations.  

Each  determination  or  calculation  by  Lender  hereunder  shall,  in  the  absence  of  manifest  error,  be

conclusive and binding on the Parties.

Section 13.09 Recourse.

Except as otherwise expressly provided in this Agreement or in any other Loan Documents, the payment

and performance of the Obligations shall be fully recourse solely to Borrower and its respective properties and assets.

Section 13.10 Governing Law.  

THIS  AGREEMENT  AND  EACH  NOTE  SHALL  BE  GOVERNED  BY  AND  CONSTRUED  IN
ACCORDANCE  WITH  THE  LAWS  OF  THE  STATE  OF  NEW  YORK,  INCLUDING  GENERAL
OBLIGATIONS  LAW  SECTIONS  5-1401  AND  5-1402  BUT  OTHERWISE  WITHOUT  GIVING  EFFECT  TO
LAWS  CONCERNING  CONFLICT  OF  LAWS  OR  CHOICE  OF  FORUM  THAT  WOULD  REQUIRE
APPLICATION OF THE LAWS OF ANOTHER JURISDICTION.

59

Section 13.11

Jurisdiction.  

Each Party irrevocably submits to the jurisdiction of the courts of the State of New York and of the United
States  sitting  in  the  State  of  New  York,  and  of  the  courts  of  its  own  corporate  domicile  with  respect  to  any  and  all
Proceedings.  Each Party irrevocably waives, to the fullest extent permitted by law, any objection which it may now or
hereafter  have  to  the  laying  of  venue  of  any  Proceeding  and  any  claim  that  any  Proceeding  has  been  brought  in  an
inconvenient forum.  Any process or summons for purposes of any Proceeding may be served on Borrower by mailing a
copy  thereof  by  registered  mail,  or  a  form  of  mail  substantially  equivalent  thereto,  addressed  to  it  at  its  address  as
provided for Notices hereunder.

Section 13.12 Waiver of Jury Trial.  

EACH PARTY HEREBY IRREVOCABLY WAIVES, TO THE FULLEST EXTENT PERMITTED
BY  APPLICABLE  LAW,  ANY  AND  ALL  RIGHT  TO  TRIAL  BY  JURY  IN  ANY  ACTION,  PROCEEDING,
CLAIM  OR  COUNTERCLAIM ARISING  OUT  OF  OR  RELATING  TO ANY  TRANSACTION  DOCUMENT
OR  THE  TRANSACTIONS  CONTEMPLATED  UNDER  ANY  TRANSACTION  DOCUMENT  (WHETHER
BASED  ON  CONTRACT,  TORT  OR  ANY  OTHER  THEORY).    THIS  WAIVER  SHALL  APPLY  TO  ANY
SUBSEQUENT  AMENDMENTS,  RENEWALS,  SUPPLEMENTS  OR  MODIFICATIONS  TO  ANY
TRANSACTION  DOCUMENT.    EACH  PARTY  HERETO  (A)  CERTIFIES  THAT  NO  REPRESENTATIVE,
AGENT  OR  ATTORNEY  OF  THE  OTHER  PARTY  HERETO  HAS  REPRESENTED,  EXPRESSLY  OR
OTHERWISE, THAT THE OTHER PARTY HERETO WOULD NOT, IN THE EVENT OF LITIGATION, SEEK
TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT AND THE OTHER PARTY
HERETO  HAVE  BEEN  INDUCED  TO  ENTER  INTO  THIS  AGREEMENT  BY,  AMONG  OTHER  THINGS,
THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 13.12.

Section 13.13 Waiver of Immunity.  

To the extent that Borrower has or hereafter may be entitled to claim or may acquire, for itself or any of
its assets, any immunity from suit, jurisdiction of any court or from any legal process (whether through service or notice,
attachment prior to judgment, attachment in aid of execution, or otherwise) with respect to itself or any of its property,
Borrower hereby irrevocably waives such immunity in respect of its obligations hereunder to the fullest extent permitted
by law.

Section 13.14 Counterparts; Delivery.  

This  Agreement  may  be  executed  in  any  number  of  counterparts,  each  of  which  shall  be  deemed  an
original, but all of which shall constitute one and the same instrument.  Delivery of an executed counterpart of a signature
page of this Agreement in Portable Document Format (PDF) or by facsimile transmission shall be effective as delivery of
a manually executed original counterpart of this Agreement.

Section 13.15 Limitation on Rights of Others.  

Except for the Indemnitees referred to in Section 11.01, no Person other than a Party shall have any legal

or equitable right, remedy or claim under or in respect of this Agreement.

60

Section 13.16 Survival.  

The obligations of Borrower contained in Sections 4.05, 4.06, Article V, Article XI and this Section 13.16

shall survive the repayment of the Term Loan and the termination of the other obligations of Borrower hereunder.

Section 13.17 Confidentiality.  

(a)

Until the payment of all amounts required pursuant to Section 3.01, and for a period of three (3)
years  thereafter,  each  Party  shall  maintain  in  strict  confidence  all  Confidential  Information  and  materials  disclosed  or
provided to it by the other Party, except as approved in writing in advance by the disclosing Party, and shall not use or
reproduce  the  disclosing  Party’s  Confidential  Information  for  any  purpose  other  than  as  required  to  carry  out  its
obligations  and  exercise  its  rights  pursuant  to  this  Agreement  (the  “Purpose”).    Notwithstanding  the  foregoing,  the
obligations of confidentiality and non-use set forth in Section 13.17 shall not apply to the extent that the receiving Party or
its Affiliates: (a) discloses such Confidential Information solely on a “need to know basis” to its employees, consultants
and Affiliates  as  well  as  any  actual  or  potential  acquirers,  merger  partners,  licensees,  permitted  assignees,  collaborators
(including licensees), subcontractors, investment bankers, investors, limited partners, partners, lenders, or other financial
partners,  and  its  and  their  respective  directors,  employees,  contractors  and  agents,  on  a  confidential  basis  to  the  extent
requested by an authorized representative of a U.S. or foreign tax authority, or (b) discloses Confidential Information in
response to a routine audit or examination by, or a blanket document request from, a Governmental Authority.  A Party
receiving any such Confidential Information hereunder agrees to institute measures to protect the Confidential Information
in a manner consistent with the measures it uses to protect its own most sensitive proprietary and confidential information,
which in any event must not be less than a reasonable standard of care.  Each Party shall be responsible for the breach of
this Section 13.17 by its employees, consultants or Third Parties to whom such disclosure is made pursuant to this Section
13.17.  Each Party shall immediately notify the other Party upon discovery of any loss or unauthorized disclosure of the
other Party’s Confidential Information.  

(b)

The obligations of confidentiality and non-use set forth in Section 13.17(a) shall not apply to the
extent that the receiving Party or its Affiliates is required to disclose Confidential Information pursuant to: (i) an order of a
court of competent jurisdiction; (ii) Applicable Laws; (iii) regulations or rules of a securities exchange; or (iv) requirement
of a Governmental Authority.

(c)

This  Agreement  supersedes  the  Confidentiality  Agreement  and  the  Confidentiality  Agreement
shall cease to be of any force and effect as of the Closing Date; provided, however, that all information falling within the
definition  of  “Confidential  Information”  set  forth  in  the  Confidentiality Agreement  shall  also  be  deemed  Confidential
Information disclosed pursuant to this Agreement and subject to the provisions of Section 13.17.

Section 13.18 Patriot Act Notification.  

Lender hereby notifies Borrower that, consistent with the Patriot Act, regulations promulgated thereunder
and  under  other Applicable  Law,  Lender’s  procedures  and  customer  due  diligence  standards  may  require  it  to  obtain,
verify and record information that identifies Borrower, including among other things name, address, information regarding
Persons  with  authority  or  control  over  Borrower,  and  other  information  regarding  Borrower,  its  operations  and
transactions with Lender.  Borrower agrees to provide such information and take such actions as are reasonably requested
by  Lender  in  order  to  assist  Lender  in  maintaining  compliance  with  its  procedures,  the  Patriot  Act  and  any  other
Applicable Laws.

61

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

62

IN WITNESS WHEREOF, the Parties have duly executed this Agreement as of the day and year first above written.

XRL 1 LLC
as Borrower

By:
Name:
Title:

[Loan Agreement]

OR LENDING LLC
as a Lender

By:
Name:
Title:

OR LENDING II LLC
as a Lender

By:
Name:
Title:

OR LENDING III LLC
as a Lender

By:
Name:
Title:

OR LENDING IC LLC
as a Lender

By:
Name:
Title:

OR TECH LENDING LLC
as a Lender

By:
Name:
Title:

OR TECH LENDING II LLC
as a Lender

By:
Name:
Title:

OR TECH LENDING IC LLC
as a Lender

By:
Name:
Title:

[Loan Agreement]

BLUE OWL CAPITAL CORPORATION
as Administrative Agent

By:
Name:
Title:

[Loan Agreement]

Initial Term Loan Commitment

Lender

[***]

APPENDIX A
TO LOAN AGREEMENT

Initial Term Loan Commitment

Pro Rata Share

Total

 $ 130,000,000.00

100%

Delayed Draw Term Loan Commitments

Lender

[***]

Delayed Draw Term Loan Commitment

Pro Rata Share

Total

 $ 10,000,000.00

100%

Appendix A

CERTAIN  IDENTIFIED  INFORMATION  HAS  BEEN  EXCLUDED  (INDICATED  BY:  [***])  FROM THE  EXHIBIT
BECAUSE  IT  IS  BOTH  (I)  NOT  MATERIAL AND  (II) THE TYPE  OF  INFORMATION THAT THE  REGISTRANT
CUSTOMARILY AND ACTUALLY TREATS AS PRIVATE OR CONFIDENTIAL.

SALE, CONTRIBUTION AND SERVICING AGREEMENT

Exhibit 10.64

dated as of December 15, 2023

between

XOMA (US) LLC,
as Seller, and

Solely for purposes of  Section 2.03 and  Section 4.03(b)(ii), XOMA CORPORATION,
as Parent, on the one hand

and

XRL 1 LLC,
as Purchaser, on the other hand

TABLE OF CONTENTS

ARTICLE I. DEFINITIONS

Section 1.01.

Definitions

Section 1.02.

General Interpretive Principles

ARTICLE II. SALE AND ASSIGNMENT OF THE TRANSFERRED ASSETS

Section 2.01.

Sale and Assignment of Transferred Assets on the Closing Date

Section 2.02.

Required Financing Statements; Marking of Records; Notice and Instruction Letters

Section 2.03.

General Provisions Regarding the Sale and Transfer of the Transferred Assets

Section 2.04.

Intent

ARTICLE III. REPRESENTATIONS AND WARRANTIES

Section 3.01.

Representations and Warranties of Seller

Section 3.02.

Survival of Representations and Warranties

ARTICLE IV. COVENANTS OF THE SELLER AND PURCHASER; SELLER EVENT OF DEFAULT

Section 4.01.

Seller Covenants

Section 4.02.

Purchaser Covenants

Section 4.03.

Consequences of Seller Event of Default

ARTICLE V. SERVICING

Section 5.01.

Appointment of Seller

Section 5.02.

Certain Seller Actions

Section 5.03.

Compliance with the Loan Agreement

Section 5.04.

Services as Servicer

Section 5.05.

Replacement Servicer

ARTICLE VI. TERMINATION; SURVIVAL

Section 6.01.

Termination

Section 6.02.

Effect of Termination

Section 6.03.

Survival

ARTICLE VII. INDEMNIFICATION PAYMENTS

Section 7.01.

Indemnification

ARTICLE VIII. MISCELLANEOUS PROVISIONS

Section 8.01.

Amendment

Section 8.02.

Governing Law; Waiver of Trial by Jury; Jurisdiction

(i)

Page

1

1

3

4

4

4

5

5

6

6

6

6

6

10

10

11

11

11

12

12

13

13

13

13

13

14

14

15

15

15

Section 8.03.

Notices

Section 8.04.

Severability of Provisions

Section 8.05.

Assignment

Section 8.06.

Further Assurances

Section 8.07.

Waiver; Cumulative Remedies; Waiver of Immunities

Section 8.08.

Counterparts

Section 8.09.

Binding

Section 8.10.

Merger and Integration

Section 8.11.

Headings

Section 8.12.

Schedules and Exhibits

Section 8.13.

Non-Petition

Section 8.14.

Intended Third Party Beneficiaries

Exhibit A
Exhibit B

Form of Notice and Instruction Letters
Bill of Sale

(ii)

16

17

17

17

17

18

18

18

18

18

18

18

This  SALE,  CONTRIBUTION  AND  SERVICING  AGREEMENT  (this  “Agreement”),  dated  as  of
December 15, 2023, is entered between XOMA (US) LLC, a Delaware limited liability company (“Seller”), and solely for
purposes  of   Section  2.03  and   Section  4.03(b)(ii),  XOMA  Corporation.,  a  Delaware  corporation  (“Parent”),  on  the  one
hand; and XRL 1 LLC, a Delaware limited liability company (“Purchaser”), on the other hand.

WHEREAS, Seller owns 100% of the equity interests of Purchaser;

RECITALS:

WHEREAS, Seller desires to sell, contribute, assign, transfer and convey to Purchaser all its right, title

and interest in, to and under the Transferred Assets in exchange for receiving from Purchaser the Purchase Price;

WHEREAS,  Purchaser  desires  to  purchase  and  acquire  all  of  Seller’s  right,  title  and  interest  in,  to  and
under the Transferred Assets on the Closing Date in exchange for paying to Seller the cash portion of the Purchase Price
and  accepting  and  reflecting  in  its  financial  accounts  a  capital  contribution  from  Seller  of  the  additional  value  of  the
Transferred Assets in excess of the Purchase Price;

WHEREAS, Purchaser desires Seller to manage, on behalf of Purchaser, Purchaser’s relationship with any
Covered Agreement Counterparty under each Covered Agreement, to administer, on Purchaser’s behalf, enforcement of
such Covered Agreement (including the collection and enforcement of all payments due to Purchaser under such Covered
Agreement from time to time), and Seller desires to perform such services on Purchaser’s behalf; and

WHEREAS, Purchaser and Seller agree that the transactions contemplated under this Agreement shall be

disregarded for U.S. federal income tax purposes.

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

valuable consideration, the receipt and adequacy of which is hereby acknowledged, the parties hereto agree as follows:

ARTICLE I.

DEFINITIONS

Section 1.01. Definitions.    Unless  otherwise  defined  herein,  capitalized  terms  used  herein  shall  have  the

meanings set forth in the Loan Agreement.

As used herein, the following terms have the following respective meanings:

“Effective Date” means the date hereof.

“Excluded Assets”  means  all  of  Seller’s  right,  title  and  interest  in,  to  and  under  the  Purchased Assets

described in clause (d) of the definition thereof set forth in the Commercial Payment Purchase Agreement.

[***]

“Indemnified Party” has the meaning set forth in Section  7.01.

“Loan Agreement” means that certain Loan Agreement, dated as of the date hereof, among Purchaser, as
Borrower, the lenders from time to time party thereto (the “Lenders”) and Blue Owl Capital Corporation, as administrative
agent  for  the  Lenders  (in  such  capacity,  “Administrative Agent”),  as  such  Loan Agreement  may  be  amended,  restated,
supplemented or otherwise modified from time to time, in accordance with the terms thereof.

“Losses” has the meaning set forth in Section  7.01.

“Notice and Assignment Letters” has the meaning set forth in  Section 2.02(c).

“Purchase  Price”  means  an  amount  equal  to  the  sum  of  (i)  the  aggregate  principal  amount  of  the Term
Loan  made  on  Initial  Funding  Date  under  the  Loan Agreement  and  (ii)  the  aggregate  principal  amount  of  any  Delayed
Draw Term Loan made after the Closing Date under the Loan Agreement, less the Lender Expenses.

“Recharacterization” has the meaning set forth in  Section 2.01(a).

“Roche APA” has the meaning given to such term in the Commercial Payment Purchase Agreement.

“Sell” has the meaning set forth in  Section 2.01(a).

“Seller Event of Default” means the occurrence of one or more of the following:

(a)

Any representation or warranty of Seller in any Transaction Document to which it is party or in
any certificate or other document delivered by Seller in connection with the Transaction Documents proves to have not
been true and correct in all material respects at the time it was made or deemed made  (except that any representation or
warranty  that  is  qualified  as  to  “materiality”  or  “Material  Adverse  Effect”  shall  be  true  and  correct  in  all  respects);
provided, that if the consequences of the failure of such representation or warranty to be true and correct can be cured,
such failure continues for a period of [***] days without such cure after the earlier of the date Seller becomes aware of
such  failure  or  the  date  Purchaser,  or Administrative Agent  on  behalf  of  Purchaser,  provides  Notice  of  such  failure  to
Seller.

(b)

Seller fails to perform or observe any covenant or agreement contained in Sections 4.01(f), (g),

(h)(i) or (j).

(c)

Seller  fails  to  perform  or  observe  any  covenant  or  agreement  contained  in  the  Transaction
Documents to which it is a party (other than those referred to in preceding subclause (b)) and, solely if the consequences
of the failure to perform or observe such covenant or agreement can be cured, such failure continues for a period of [***]
days without such cure after the earlier of (x) the date Seller becomes aware of such failure and (y) the date Purchaser, or
Administrative Agent on behalf of Purchaser, provides notice of such failure to Seller.

(d)

(i) Any of the Transaction Documents to which Seller is a party shall cease to be in full force and
effect, or (ii) the validity or enforceability of any of the Transaction Documents to which Seller is a party is disaffirmed or
challenged  in  writing  by  Seller  or  any  of  its Affiliates  or  any  Person  (other  than Administrative Agent  or  the  Lenders)
asserting an interest in any of the Collateral and such written disaffirmation or challenge is not withdrawn or disavowed
by  such  Person  within  [***]  days  after  its  communication  or  Seller  has  not  brought  appropriate  proceedings  for
declaratory or other relief negating such disaffirmation or challenge within [***] days after such communication and has
not  obtained  an  order  granting  such  relief  within  [***]  days  after  commencement  of  such  proceedings,  or  (iii)  this
Agreement or

2

the Pledge Agreement shall cease to give Administrative Agent (directly or as assignee of Purchaser) the rights purported
to  be  created  hereby  or  thereby  (including  a  first  priority  perfected  Lien  on  all  of  the  Collateral  in  the  event  of  a
Recharacterization (except as otherwise expressly provided herein and therein)) other than as a direct result of any action
by Administrative Agent or failure of Administrative Agent to perform an obligation of Administrative Agent under the
Loan Agreement.

(e)

Any  security  interest  purported  to  be  created  by  this Agreement  or  the  Pledge Agreement  shall
cease  to  be  in  full  force  and  effect,  or  shall  cease  to  give  the  rights,  powers  and  privileges  purported  to  be  created  and
granted hereunder or thereunder (including a perfected first priority security interest in and Lien on substantially all of the
Collateral  in  the  event  of  a  Recharacterization  (except  as  otherwise  expressly  provided  herein  and  therein))  in  favor  of
Purchaser pursuant hereto or thereto (other than as a result of the failure by Administrative Agent or Purchaser of taking
action  required  to  maintain  the  perfection  of  such  security  interests),  or  shall  be  asserted  by  Seller  not  to  be  a  valid,
perfected,  first  priority  (except  as  otherwise  expressly  provided  in  this  Agreement  or  the  Pledge  Agreement)  security
interest  in  the  Collateral,  and/or  Seller  takes  any  action  which  could  reasonably  be  expected  to  impair Administrative
Agent’s security interest in any of the Collateral (other than granting Permitted Liens or permitting such Permitted Liens
to exist).

(f)

An Insolvency Event with respect to Seller shall occur.

“Servicer” has the meaning set forth in Section  5.01.

“Servicer Termination Event” has the meaning set forth in Section  5.05.

“Servicing Fee” means, with respect to each calendar quarter, an amount equal to [***].

“Servicing Standard” has the meaning set forth in Section  5.01.

“Transferred Assets” has the meaning set forth in Section  2.01(a).

Section 1.02. General  Interpretive  Principles.    For  purposes  of  this Agreement  except  as  otherwise  expressly

provided or unless the context otherwise requires:

(a)

the terms defined in this Agreement have the meanings assigned to them in this Agreement and

include the plural as well as the singular, and the use of any gender herein shall be deemed to include the other gender;

(b)

accounting terms not otherwise defined herein have the meanings assigned to them in accordance

with GAAP;

(c)

references  herein  to  “Articles”,  “Sections”,  “Subsections”,  “paragraphs”,  and  other  subdivisions
without reference to a document are to designated Articles, Sections, Subsections, paragraphs and other subdivisions of
this Agreement;

(d)

a reference to a Subsection without further reference to a Section is a reference to such Subsection
as  contained  in  the  same  Section  in  which  the  reference  appears,  and  this  rule  shall  also  apply  to  paragraphs  and  other
subdivisions;

(e)

the  words  “herein”,  “hereof”,  “hereunder”  and  other  words  of  similar  import  refer  to  this

Agreement as a whole and not to any particular provision; and

3

(f)

the term “include” or “including” shall mean without limitation by reason of enumeration.

ARTICLE II.

SALE AND ASSIGNMENT OF THE TRANSFERRED ASSETS

Section 2.01.

Sale and Assignment of Transferred Assets on the Closing Date.

(a)

On the Closing Date, and subject to  Section 2.01(b), Seller shall sell, transfer, assign, contribute
and  otherwise  convey  (collectively,  “Sell”)  to  Purchaser,  and  Purchaser  shall  purchase,  acquire  and  accept  from  Seller,
without recourse except to the extent provided in this Agreement, all of Seller’s rights, title and interest in, to, and under
the following assets:

the Commercial Payments [***];

(i)

the Affitech Assignment Agreement (including Seller’s right to all payments in respect of

in the Commercial Payment Purchase Agreement but excluding the Excluded Assets);

(ii)

the Purchased Commercial Payments and Purchased Assets (as each such term is defined

any rights to erroneous payments in respect of the Purchased Assets under Section 6.1(b)
(i) of the Commercial Payment Purchase Agreement and any rights to interest with respect to such erroneous payments
under Section 6.1(b)(iii) of the Commercial Payment Purchase Agreement; and

(iii)

(iv)

all proceeds of the foregoing;

in  each  case  free  and  clear  of  any  and  all  Liens  (such  rights,  title  and  interest,  together  with  all  proceeds  thereof,
collectively, the “Transferred Assets”).

Seller and Purchaser intend and agree that the sale, transfer, assignment contribution and conveyance of the Transferred
Assets  under  this Agreement  shall  be,  and  is,  a  true,  complete,  absolute  and  irrevocable  sale,  contribution,  assignment,
transfer,  conveyance  and  grant  by  Seller  to  Purchaser  of  the  Transferred  Assets  and  that  such  sale,  contribution,
assignment, transfer, conveyance and grant shall provide Purchaser with all of Seller’s rights, title and interest in and to
the Transferred Assets.

(b)

In  full  consideration  of  the  sale,  transfer,  assignment  contribution  and  conveyance  of  the
Transferred Assets to Purchaser, Purchaser shall pay (or cause to be paid) the Purchase Price to Seller on the Closing Date,
by  transferring  (or  causing  to  be  transferred)  an  amount  equal  to  the  Purchase  Price  to  Seller  to  the  account  of  Seller
specified  by  it  in  writing  and  accepting  and  reflecting  in  its  financial  accounts  a  capital  contribution  from  Seller  in  an
amount equal to any additional value of the Transferred Assets in excess of the Purchase Price.  Seller, concurrently with
execution  and  delivery  of  this Agreement,  hereby  contributes  to  Purchaser  all  of  the  value  of  the Transferred Assets  in
excess of the Purchase Price, as a contribution to the capital of Purchaser.  Purchaser acknowledges receipt of such capital
contribution and its entry in the financial records of Purchaser as a capital contribution.

Section 2.02. Required Financing Statements; Marking of Records; Notice and Instruction Letters.

(a)

All  financing  statements  (or  documents  of  similar  import)  shall  meet  the  requirements  of
Applicable Law.  Seller irrevocably authorizes Purchaser and Administrative Agent at any time and from time to time in
the sole discretion of Purchaser or Administrative, and appoints Purchaser and Administrative Agent as its attorney-in-fact,
to act on behalf of Seller (i) to execute on behalf of Seller

4

as debtor and to file financing statements necessary or appropriate in Purchaser or Administrative Agent’s sole discretion
to perfect and to maintain the perfection and priority of the interest of Purchaser in the Transferred Assets and (ii) to file a
carbon, photographic or other reproduction of this Agreement or any financing statement with respect to the Transferred
Assets  as  a  financing  statement  in  such  offices  as  Purchaser  or  its  assigns  in  their  sole  discretion  deem  necessary  or
appropriate  to  perfect  and  to  maintain  the  perfection  and  priority  of  Purchaser’s  interests  in  such  Transferred  Assets.
  Purchaser  shall  provide  Seller  with  copies  of  any  such  filings.    This  appointment  is  coupled  with  an  interest  and  is
irrevocable.  

(b)

In view of the intention of the parties hereto that the assignment and transfer of the Transferred
Assets made hereunder shall constitute outright sales or contributions of the Transferred Assets rather than loans secured
thereby, in connection with the transfer and conveyance of the Transferred Assets Seller has, at its own expense caused its
records  to  be  marked  on  the  Closing  Date  to  show  that  the  Transferred  Assets  have  been  transferred  to  Purchaser  in
accordance with this Agreement.

(c)

On the Closing Date, Seller and Purchaser shall execute and deliver (i) to Affitech, the Notice and
Instruction  Letter  substantially  in  the  form  attached  hereto  as  Exhibit A-1  and  (ii)  to  Roche,  the  Notice  and  Instruction
Letter substantially in the form attached hereto as Exhibit A-2 (collectively, the “Notice and Assignment Letters”).

(d)
hereto as Exhibit B.

On  the  Closing  Date,  Seller  and  Purchaser  shall  execute  and  deliver  the  Bill  of  Sale  attached

Section 2.03. General Provisions Regarding the Sale and Transfer of the Transferred Assets.

[***],  the  sale  and  assignment  of  the  Transferred  Assets  pursuant  to  this  Agreement  shall  be  without
recourse to Seller or Parent; it being understood that Seller shall be liable to Purchaser for all representations, warranties,
covenants and indemnities made by Seller pursuant to the terms of this Agreement.

Section 2.04.

Intent.

(a)

Seller  and  Purchaser  intend  that  the  sale  and  transfer  by  Seller  to  Purchaser  of  the  Transferred
Assets  pursuant  to  Section   2.01  hereof  shall  be  true,  absolute  and  irrevocable,  shall  constitute  a  valid  transfer  and
conveyance  by  Seller  of  the  Transferred Assets  and  shall  provide  Purchaser  with  the  full  benefits  of  ownership  of  the
Transferred Assets,  and  that  the  Transferred Assets  shall  be  removed  from  the  estate  of  Seller  and  shall  not  be  part  of
Seller’s estate in the event of the insolvency or bankruptcy of Seller.

(b)

Without limiting the provisions of Section  2.04(a), as a precaution to address the possibility that,
notwithstanding that Seller and Purchaser expressly intend and expect that the sale, assignment, transfer, contribution and
conveyance of the Transferred Assets hereunder shall be a true, absolute and irrevocable sale and assignment and a true,
absolute and irrevocable contribution for all purposes, to protect the interest of Purchaser in the event that such sale and
assignment is recharacterized as other than a true sale or true contribution or such sale, transfer or contribution will for any
reason be ineffective or unenforceable as such, as determined in a judicial, administrative or other proceeding (any of the
foregoing being a “Recharacterization”), Seller does hereby grant to Purchaser a continuing security interest (which shall
be  of  first  priority)  in  all  of  Seller’s  right,  title  and  interest  in,  to  and  under  the  Transferred  Assets,  whether  now  or
hereafter existing, and any and all “proceeds” thereof (as such term is defined in the UCC), in each case, for the benefit of
Purchaser as security for the prompt and complete payment of a loan deemed to have been made in an amount equal to the
Purchase Price together with the performance when due of all of Purchaser’s obligations now or hereafter existing under
this Agreement and

5

the other Transaction Documents, which security interest will, upon the filing of a duly prepared financing statement in the
appropriate filing office, be perfected and prior to all other Liens on the rights of Seller to the Transferred Assets.  In the
event of a Recharacterization, Purchaser will have, in addition to the rights and remedies which it may have under this
Agreement, all other rights and remedies provided to a secured creditor after default under the UCC and other Applicable
Law, which rights and remedies will be cumulative.  This Agreement shall constitute a security agreement in respect of
such security interest.  

(c)

Seller  and  Purchaser  intend  that  their  operations  and  business  would  not  be  substantively
consolidated  in  the  event  of  an  Insolvency  Event  with  respect  to  Seller  and  that  the  separate  existence  of  Seller  and
Purchaser  would  not  be  disregarded  in  the  event  of  an  Insolvency  Event  with  respect  to  Seller.    Purchaser  and  Seller
acknowledge  that  the  Organizational  Documents  of  Purchaser  contains  provisions  intended  to  maintain  the  separate
existence and identity of Purchaser and the parties agree that they will duly observe such provisions and Applicable Law
in support of such separate existence and identity.

ARTICLE III.

REPRESENTATIONS AND WARRANTIES

Section 3.01. Representations and Warranties of Seller.  Seller represents and warrants that the representations
and  warranties  set  forth  under  Section  7.02  of  the  Loan Agreement  are  true  and  correct,  and  such  representations  and
warranties  are  hereby  made  herein  by  Seller  as  though  set  forth  in  full  herein.    Purchaser  has  relied  upon  such
representations  and  warranties  in  accepting  the  conveyance  of  the  Transferred  Assets  and  the  other  parties  to  the
transactions  contemplated  hereby  have  relied  upon  such  representations  and  warranties  in  executing  each  of  the
Transaction Documents to which it is a party.  Such representations and warranties shall survive until the Payment in Full.

Section 3.02.

Survival  of  Representations  and  Warranties.    All  representations  and  warranties  by  Seller
contained in this Agreement shall survive the execution, delivery and acceptance thereof by the Parties and the closing of
the transactions contemplated in this Agreement.

ARTICLE IV.

COVENANTS OF THE SELLER AND PURCHASER; SELLER EVENT OF DEFAULT

Section 4.01.

Seller Covenants.  Seller hereby covenants and agrees with Purchaser, in connection with the sale,

assignment and transfer of the Transferred Assets, as follows:

(a)

Financial  Statements  and  Information.    Seller  will  facilitate  Purchaser  undertakings  regarding
financial  statements  (to  the  extent  such  financial  statements  relate  to  Seller)  set  forth  in  Section   8.03  of  the  Loan
Agreement.

(b)

Disclosure.  All written information supplied by or on behalf of Seller to Purchaser pursuant to
this  Section   4.01  (other  than  pursuant  to  Sections  8.03(a)  and  8.03(b)  of  the  Loan  Agreement)  shall  be  accurate  and
complete in all material respects as of its date or the date so supplied and the financial statements provided pursuant to
Sections  8.03(a)  and  8.03(b)  of  the  Loan  Agreement  fairly  present  in  all  material  respects  the  financial  positions  and
results  of  operations  as  of  the  dates  indicated  therein.    For  the  avoidance  of  doubt,  Seller  makes  no  representations  or
warranties regarding the accuracy or completeness of any information it receives from a Third Party that it is required to
furnish to Purchaser pursuant to this Section  4.01, unless to the actual Knowledge of Seller such information is inaccurate
or incomplete, in which case Seller shall specify such inaccuracy or incompleteness.

6

(c)

Books  and  Records.    Seller  shall  keep  proper  books,  records  and  accounts  in  which  entries  in
conformity with sound business practices and all requirements of Law applicable to it shall be made of all dealings and
transactions in relation to its business, assets and activities and as shall permit the preparation of the consolidated financial
statements of Seller in accordance with GAAP.

(d)

Maintenance of Insurance.  Seller shall maintain coverage under its general liability and property
damage insurance policies naming Purchaser and its assigns as additional insured (in the case of liability insurance) and
loss payee (in the case of property insurance).  Seller shall furnish to Purchaser from time to time upon written request full
information as to the insurance carried.

(e)

Governmental  Authorizations.    Seller  shall  obtain,  make  and  keep  in  full  force  and  effect  all
authorizations from and registrations with Governmental Authorities that may be required for the validity or enforceability
against Seller of this Agreement and the other Transaction Documents to which it is a party.

(f)

Compliance with Laws and Contracts.  

(i)

Seller  shall  comply  with  all Applicable  Laws  applicable  to  the  Transferred Assets,  and
perform its obligations under all Material Contracts, if any, entered into after the date of execution of the
Loan Agreement  relative  to  the  conduct  of  its  business,  except  where  the  failure  to  comply  could  not
reasonably be expected to result in a Material Adverse Effect.  

(ii)

Seller  will  comply,  in  all  material  respects,  with  all  acts,  rules,  regulations,  orders,

decrees and directions of any Governmental Authority applicable to the Transferred Assets.  

(g)

Conveyance of Transferred Assets; Security Interests.  Except for the transfers and conveyances
hereunder  and  any  Permitted  Liens,  Seller  will  not  sell,  contribute,  pledge,  assign,  dispose  of  or  transfer  to  any  other
Person, or grant, create, incur, assume or suffer to exist any Lien on the Covered Agreements, the Transferred Assets, the
Excluded Assets or any interest therein and Seller shall defend the right, title, and interest of Purchaser and its successors
and assigns in, to, and under the Covered Agreements, the Excluded Assets and Transferred Assets, against all claims of
third parties claiming through or under Seller.  Seller acknowledges and agrees that, having assigned and transferred the
Transferred Assets to Purchaser, Seller shall not, without the prior written consent of Administrative Agent, waive, modify,
amend or terminate any provision of, or grant any consent under, any Covered Agreement (including, without limitation,
any  consents  pursuant  to  Section  5.2,  Section  6.1(c)  or  Section  7.5  of  the  Commercial  Payment  Purchase Agreement)
[***].Notwithstanding the foregoing, Seller’s reasonable decision not to enforce its rights under any Covered Agreement
for Roche’s failure to timely remit any due and payable Commercial Payments during any reasonable grace period, which
shall not, in any event, extend beyond [***] days, shall not constitute a waiver or consent under any Covered Agreement.

(h)

Notices.  Seller shall promptly:

(i)

upon  obtaining  Knowledge  of  the  same  give  written  Notice  to  Purchaser  and
Administrative Agent  of  each  Default,  Event  of  Default,  or  Servicer  Termination  Event  and  each  other
event that has or could reasonably be expected to have a Material Adverse Effect; provided that in any of
the  foregoing  situations  where  Seller  knows  a  press  release  or  other  public  disclosure  is  to  be  made  by
Seller  or  any  of  its  Affiliates,  Seller  shall  use  all  commercially  reasonable  efforts  to  provide  such
information to Purchaser and

7

Administrative Agent as early as possible but in no event later than simultaneously with such release or
other public disclosure;

(ii)

give  written  Notice  to  Purchaser  and  Administrative  Agent  upon  receiving  notice,  or

otherwise obtaining Knowledge, of any default or event of default under any Material Contract;

(iii)

upon obtaining Knowledge thereof, give written Notice to Purchaser and Administrative
Agent of any litigation or proceedings to which Seller is a party or which could reasonably be expected to
have a Material Adverse Effect.

(iv)

upon obtaining Knowledge thereof, give written Notice to Purchaser and Administrative
Agent  of  any  litigation  or  proceedings  challenging  the  validity  of  any  Covered  Agreement,  the
Transaction Documents or any of the transactions contemplated therein.

(v)

upon obtaining Knowledge thereof, give written Notice to Purchaser and Administrative
Agent  of  any  representation  or  warranty  made  or  deemed  made  by  Seller  in  any  of  the  Transaction
Documents  or  in  any  certificate  delivered  pursuant  thereto  shall  prove  to  be  untrue,  inaccurate  or
incomplete in any material respect on the date as of which made or deemed made;

(vi)

upon  obtaining  Knowledge  thereof  give  written  Notice  to  Purchaser  and Administrative

Agent of the occurrence of any Material Adverse Effect; and

(vii)

[***]

(i)

Payment of Taxes.  Seller shall file all tax returns required to be filed by it and pay, discharge or
otherwise satisfy all material taxes of any kind imposed on or in respect of its income or assets as the same shall become
due and payable and in any event before any Lien on any of the Transferred Assets exists as a result of nonpayment except
for Permitted Liens and taxes contested in good faith by appropriate proceedings or where any such failure to file or pay
would not result, individually or in the aggregate, in a Material Adverse Effect.

(j)

Commercial Payment Purchase Agreement; Roche APA; Turnover.

(i)

Seller  acknowledges  and  agrees  that,  having  retained  all  obligations  of  Seller  under  the
Covered Agreements, it shall fully perform, as and when due, all obligations of Seller under the Covered
Agreements, including, without limitation, paying, as and when due, any Purchase Price (as defined in the
Commercial Payment Purchase Agreement) due to Affitech under Section 2.2 of the Commercial Payment
Purchase Agreement.

(ii)

Unless  Administrative  Agent  provides  consent,  Seller  shall  enforce  its  rights  under
Section 5.1 and Section 5.2 of the Commercial Payment Purchase Agreement, in each case, as and when
necessary  to  effect  the  full  sale  of  the  Transferred  Assets  to  Purchaser,  free  and  clear  of  all  liens,
including, without limitation, seeking specific performance under Section 7.3 of the Commercial Payment
Purchase Agreement. Notwithstanding the foregoing, Seller’s reasonable decision not to enforce its rights
under Section 5.1 and Section 5.2 of the Commercial Payment Purchase Agreement for Roche’s failure to
timely remit any due and payable Commercial Payments during any reasonable

8

grace period, which shall not, in any event, extend beyond [***] days, shall not constitute a breach of this
 Section 4.01(j)(ii).

(iii)

[***]

(iv)

[***]

(v)

If  any  amount  is  paid  to  Seller  under  the  Covered  Agreements  on  account  of  the
Transferred  Assets  on  or  after  the  Closing  Date  and  prior  to  Payment  in  Full,  Seller  shall  hold  such
amount in trust for Purchaser, shall segregate such amount from other funds of Seller, and shall, promptly
upon receipt of such amount by Seller, turn over such amount to Purchaser in the exact form received by
Seller (duly indorsed by Seller to Purchaser, if required), for deposit in the Collection Account.

(k)

Security Documents; Further Assurances.  Seller shall promptly, upon the reasonable request of
Purchaser or Administrative Agent, at Seller’s sole cost and expense, (a) execute, acknowledge and deliver, or cause the
execution,  acknowledgment  and  delivery  of,  and  thereafter  register,  file  or  record,  or  cause  to  be  registered,  filed  or
recorded, in an appropriate governmental office, any document or instrument supplemental to or confirmatory of the Loan
Documents  or  otherwise  deemed  by  Purchaser  or  Administrative  Agent  reasonably  necessary  or  desirable  for  the
continued  validity,  perfection  and  priority  of  the  assignment  of  the  Transferred  Assets  or  the  Liens  thereon  secured
pursuant to Section 2.04 subject to no other Liens except as permitted by the applicable Loan Document, or obtain any
consents or waivers as may be necessary or appropriate in connection therewith; (b) deliver or cause to be delivered to
Purchaser and Administrative Agent from time to time such other documentation, consents, authorizations, approvals and
orders  in  form  and  substance  reasonably  satisfactory  to  Purchaser  and  the  Administrative  Agent  as  Purchaser  or
Administrative Agent shall reasonably deem necessary to perfect or maintain the assignment of the Transferred Assets or
the Liens thereon secured pursuant to Section 2.04; and (c) upon the exercise by Purchaser or Administrative Agent of any
power,  right,  privilege  or  remedy  pursuant  to  any  Loan  Document  which  requires  any  consent,  approval,  registration,
qualification  or  authorization  of  any  Governmental  Authority  execute  and  deliver  all  applications,  certifications,
instruments and other documents and papers that Purchaser or Administrative Agent may require.  In addition, Seller shall
promptly, at its sole cost and expense, execute and deliver to Purchaser and Administrative Agent such further instruments
and  documents,  and  take  such  further  action,  as  Purchaser  or Administrative  may,  at  any  time  and  from  time  to  time,
reasonably request in order to carry out the intent and purpose of this Agreement and the other Transaction Documents to
which it is a party and to establish and protect the rights, interests and remedies created, or intended to be created, in favor
of Purchaser and Administrative Agent hereby and thereby.

(l)

Certain  Information  Regarding  Seller,  Etc.    Seller  shall  provide  information  that  Purchaser  or
Administrative Agent reasonably request from Seller with respect to the Transferred Assets relating to any period prior to
the Effective Date, including information that may be reasonably requested under the Loan Agreement.  

(m)

[Reserved].  

(n)

Certain Purchaser Covenants and Organizational Documents.  Seller shall, so long as it is the sole
member of Purchaser and prior to Payment in Full, cause Purchaser to be managed and operated in a manner consistent
with  the  negative  covenants  contained  in  Section  9.01  of  the  Loan  Agreement  and  the  Organizational  Documents  of
Purchaser.

9

(o)

Capital  Contributions.    Prior  to  Payment  in  Full,  Seller  will  limit  capital  contributions  to
Purchaser to [***]; provided that the foregoing shall not create an obligation to effect capital contributions, which shall be
in  Seller’s  sole  discretion,  and  provided  further  that  the  following  shall  not  be  included  in  such  limits  and  shall  be
permitted  without  restriction:  (i)  a  capital  contribution  effected  pursuant  to  Section  2.01(b)  hereof,  (ii)  capital
contributions to effect Payment in Full, (iii) capital contributions necessary to pay Lender Expenses then due and payable
but only to the extent the remaining balance of the Expense Reserve Amount is insufficient to pay such amounts and (iv)
capital contributions to make principal payments pursuant to Section 3.02(a)(iv) of the Loan Agreement.

Section 4.02.

Purchaser Covenants.  Purchaser hereby covenants and agrees with Seller as follows:

(a)

Financial  Statements  and  Information.    For  each  Semi-Annual  Period  ending  after  the  Closing
Date, Purchaser shall, promptly following receipt thereof under Section 3.7 of the Affitech Assignment Agreement, deliver
or  cause  to  be  delivered  (or  otherwise  made  available)  to  Seller  a  true  copy  of  the  reports  contemplated  thereunder  for
such Semi-Annual Period.

No  Merger,  Consolidation  or  Reorganization  of  Purchaser.    Purchaser  shall  not  merge  or
consolidate with any other entity and shall not enter into any other transaction that results in a reorganization of Purchaser.

(b)

(c)

Limitations on Additional Indebtedness of Purchaser.  Purchaser shall not incur any Indebtedness

other than Indebtedness under or permitted by the Loan Agreement.

(d)

Compliance  with  Law.    Purchaser  will  comply,  in  all  material  respects,  with  all  acts,  rules,
regulations, orders, decrees and directions of any Governmental Authority applicable to the Transferred Assets or any part
thereof; provided, however, that Purchaser may contest any act, regulation, order, decree or direction of any Governmental
Authority in any reasonable manner which shall not have a Material Adverse Effect.

(e)

[Reserved].

(f)

No Amendment to the Covered Agreements.  Purchaser shall not amend, modify or supplement
any  Covered  Agreement  or  waive  any  of  its  rights  under  the  foregoing  or  permit  any  amendment,  modification  or
supplementing  of  such  Covered  Agreement  with  respect  to  the  foregoing,  without  the  prior  written  consent  of  Seller;
provided  an  assignment  of  the  Roche APA  that  solely  changes  the  parties  to  Seller  from Affitech  Research AS  (or  its
successors and assigns) or any of its Affiliates shall not constitute such amendment, modification or supplement.

Section 4.03. Consequences of Seller Event of Default.  

(a)

Each of Seller and Purchaser hereby acknowledges and agrees that damages may be difficult to
establish and the Administrative Agent and Lenders will have no adequate remedy at law if a Seller Event of Default has
occurred and is continuing.  In any such event, the parties agree that Administrative Agent shall have the right, in addition
to any other rights it may have (whether at law or in equity), to seek specific performance of this Agreement and to pursue
any other equitable remedies, including an injunction, without being required to prove actual damages or post any bond.
 In furtherance of the foregoing, Seller hereby designates, makes, constitutes and appoints Administrative Agent, and each
of its designees or agents, as its true and lawful proxy and attorney-in-fact (coupled with an interest), irrevocably and with
power of substitution, and with authority to take any and all appropriate action and to execute any and all documents and
instruments that may be necessary to cause this Agreement to be

10

specifically performed by Seller and to seek an injunction against any pending or proposed violation of Section 4.01 of
this Agreement or to correct or prevent the continuation of any such Seller Event of Default  

(b)

[***]

(c)

THE  POWER  OF  ATTORNEY  AND  PROXY  GRANTED  IN  THIS  SECTION  4.03  ARE
COUPLED WITH AN INTEREST AND SHALL BE IRREVOCABLE UNTIL PAYMENT IN FULL.  THIS POWER OF
ATTORNEY  IS  CONFERRED  ON  THE  ADMINISTRATIVE  AGENT  SOLELY  TO  PROTECT,  PRESERVE  AND
REALIZE  UPON  ITS  RIGHTS  UNDER THIS AGREEMENT AND  SHALL  NOT  IMPOSE ANY  DUTY  UPON THE
ADMINISTRATIVE AGENT TO EXERCISE ANY SUCH POWERS.

ARTICLE V.

SERVICING

Section 5.01. Appointment  of  Seller.    Purchaser  shall  appoint  a  servicer  (the  “Servicer”)  to  perform  certain

servicing, management and administrative functions on behalf of Purchaser with respect to the Transferred Assets.

(a)

Purchaser hereby appoints Seller as the initial Servicer hereunder, and Seller hereby accepts such

appointment hereunder, to perform the duties described in or by reference in this Article  V.

(b)

In  consideration  for  its  performing  such  duties  hereunder,  Seller,  as  initial  Servicer,  shall  be
entitled to receive the Servicing Fee from Purchaser.  The Servicing Fee, if any, shall be payable semi-annually in arrears
on each Interest Payment Date and shall be paid in accordance with Section 4.05(a)(iii) of the Loan Agreement; provided,
however,  that  any  Servicing  Fee  due  hereunder  to  an Affiliate  of  Purchaser  shall  be  deferred  until  Payment  in  Full.    In
performing  such  duties  hereunder,  Seller  shall  have  full  power  and  authority  to  do  or  cause  to  be  done,  on  behalf  of
Purchaser,  any  and  all  things  in  connection  with  such  servicing,  management  and  administration  which  it  may  deem
necessary or desirable, consistent with the terms hereof (including Section  5.03), any Covered Agreement and the Loan
Agreement.    Seller  agrees  that  it  shall  service,  manage,  administer,  and  perform  on  behalf  of  Purchaser  under  each
Covered Agreement and enforce the rights of Purchaser thereunder in good faith, with reasonable care, in accordance with
Applicable  Law,  in  compliance  with  Purchaser’s  obligations  under  the  Transaction  Documents,  using  substantially  the
same degree of diligence and skill that it uses to service and perform agreements such as the Covered Agreements (such
standards and requirements of performance, the “Servicing Standard”); provided that the Seller shall not be authorized to
grant  any  consents  under  this  Agreement  on  behalf  of  the  Purchaser,  or  waive  any  rights  of  the  Purchaser  under  this
Agreement  or  any  Covered Agreement.    Notwithstanding  the  foregoing,  Seller’s  reasonable  decision  not  to  enforce  its
rights  under  any  Covered  Agreement  for  Roche’s  failure  to  timely  remit  any  due  and  payable  Commercial  Payments
during any reasonable grace period, which shall not, in any event, extend beyond [***]days, shall not constitute a waiver
under any Covered Agreement.  Seller, as Servicer on behalf of Purchaser, shall maintain any licenses or authorizations
necessary to service the Transferred Assets and any Covered Agreement.

Section 5.02. Certain  Seller Actions.    So  long  as  it  is  the  Servicer,  Seller  will  take  such  actions  on  behalf  of
Purchaser, in accordance with the Servicing Standard, as are necessary to protect and defend the rights of Purchaser under
each Covered Agreement, including, without limitation, to the extent necessary, seeking specific performance of Section
2.5 of the Affitech Assignment Agreement and pursuing any other equitable remedies including injunction with respect to
any violations of Section 2.5 of the Affitech Assignment Agreement.

11

Section 5.03. Compliance with the Loan Agreement.  Notwithstanding anything to the contrary herein, Seller’s
servicing  obligations  hereunder  shall  at  all  times  be  subject  to  the  terms  of  the  Loan Agreement.    Seller  and  Purchaser
agree  that  Seller  shall  take  no  action  with  respect  to  any  Covered Agreement,  nor  instruct  Purchaser  to  take  any  such
action, that is inconsistent with the terms of the Loan Agreement, the obligations of Purchaser thereunder or the rights of
Administrative  Agent  or  the  Lenders  thereunder.    For  the  avoidance  of  doubt,  Seller  will  not,  and  will  not  instruct
Purchaser to, take any action without the consent of Administrative Agent where such consent is required pursuant to the
Loan Agreement and Seller shall not agree to, or cause or permit any amendment, waiver, termination or modification of
any  Covered  Agreement  or  any  Material  Contract  except  as  permitted  to  be  effected  by  Purchaser  under  the  Loan
Agreement; provided an assignment of the Roche APA that solely changes the parties to Seller from Affitech Research AS
(or  its  successors  and  assigns)  or  any  of  its  Affiliates  shall  not  constitute  such  amendment,  waiver,  termination  or
modification.    Notwithstanding  the  foregoing,  Seller’s  reasonable  decision  not  to  enforce  its  rights  under  any  Covered
Agreement for Roche’s failure to timely remit any due and payable Commercial Payments during any reasonable grace
period,  which  shall  not,  in  any  event,  extend  beyond  [***]  days,  shall  not  constitute  a  waiver  or  consent  under  any
Covered Agreement or a waiver or consent under this Agreement.

Section 5.04.

Services as Servicer.  In addition to (and not in limitation of) the provision of Section  5.01, Seller

shall perform the following services on behalf of Purchaser:

(a)

review  all  written  documents,  notices  and  other  written  communications  under  any  Covered
Agreement and provide such copies to Administrative Agent as are required under the Loan Agreement, together with any
responses as Purchaser is required to provide in respect thereof;

(b)

monitor the performance of any Covered Agreement Counterparty under any Covered Agreement,
and  take  such  actions  as  may  be  necessary  to  enforce  the  rights  of  Purchaser  thereunder  and  collect  amounts  due  to
Purchaser  thereunder,  on  behalf  of  Purchaser,  and  procure  and  supervise  the  services  of  any  third  parties  necessary  or
appropriate in connection with the monitoring, enforcement, collection and remittance of the proceeds of the Transferred
Assets;

(c)

maintain  each  of  the  Operating Account,  Collection Account  and  Interest  Reserve Accounts  in
accordance  with  Purchaser’s  obligations  under  the  Loan  Agreement  and  the  Control  Agreements,  and  maintain  and
enforce the instructions to Roche to pay amounts due to Purchaser under the Covered Agreements;

(d)

cause  Purchaser  to  maintain  its  organizational  existence  by  filing  all  returns  required  in  its
jurisdiction  of  organization,  and  providing  for  its  general  administrative  needs  and  overhead  relating  to  the Transferred
Assets, subject to Section 9.01 of the Loan Agreement and its Organizational Documents;

(e)

identify and forward as required under the Loan Agreement any payments that are to be made to a
Collection Account  but  when  made  are  made  to  Purchaser,  Seller  or  any  misdirected  account,  and  in  consultation  with
Administrative Agent, effect the transfer thereof as required under the Loan Agreement; and

(f)

make on behalf of Purchaser any security filings or other actions required to perfect or ensure the

continued perfection of Purchaser’s rights in the Transferred Assets and Administrative Agent’s rights in Collateral.

In  performing  as  Servicer,  Seller  shall  not  instruct  any  Covered  Agreement  Counterparty  or  any  other  Person  to  pay
amounts in respect of the Transferred Assets to any account other than the Collection Account

12

required  under  the  Loan Agreement  or  cause  any  such  payments  to  be  paid  to  any  account  other  than  such  Collection
Account.

Section 5.05. Replacement Servicer.  Seller may be terminated as Servicer hereunder and replaced with a new
Servicer by Purchaser (or by Administrative Agent on behalf of Purchaser in the event that Purchaser shall fail to replace
the Servicer within five (5) Business Days after a Servicer Termination Event, or in the event that an Event of Default has
occurred  and  is  continuing)  following  the  occurrence  of  any  of  the  following  events  (each,  a  “Servicer  Termination
Event”):

(a)

Seller  fails  to  perform  or  observe  any  covenant  or  agreement  contained  in  this Article  V  and,
solely if the consequences of the failure to perform or observe such covenant or agreement can be cured, in the case of any
covenant or agreement contained in Sections 5.04(d), (e) or (f), such failure continues for a period of [***] Business Days
without  such  cure  after  the  earlier  of  (x)  the  date  Seller  becomes  aware  of  such  failure  and  (y)  the  date  Purchaser,  or
Administrative Agent on behalf of Purchaser, provides notice of such failure to Seller;

(b)

(c)

an Insolvency Event of Seller; or

a Seller Event of Default shall occur and be continuing.

Termination of Seller as Servicer hereunder shall be without prejudice to any rights of Purchaser or Administrative Agent
that  may  have  accrued  through  such  date.    In  the  event  that  Seller  is  terminated  as  Servicer,  (i)  a  replacement  Servicer
shall be appointed by Purchaser in consultation with, and with the prior written consent of, Administrative Agent, or by
Administrative Agent  on  behalf  of  Purchaser  as  provided  in  the  first  sentence  of  this  Section   5.05)  and  (ii)  Seller  shall
cooperate reasonably with Purchaser and Administrative Agent and any replacement Servicer designated by Purchaser or
Administrative  Agent,  to  transfer  any  information  and  materials  to  such  replacement  Servicer  or  undertake  any  other
reasonable and necessary actions to ensure an effective transition of services required in the servicing of the Transferred
Assets to the successor Servicer.

ARTICLE VI.

TERMINATION; SURVIVAL

Section 6.01.

Termination.   The  respective  obligations  and  responsibilities  of  Seller  and  Purchaser  created  by

this Agreement shall not terminate prior to Payment in Full and may terminate upon Payment in Full.

Section 6.02.

Effect of Termination.  No termination or rejection or failure to assume the executory obligations
of this Agreement in the bankruptcy of Seller or Purchaser shall be deemed to impair or affect the obligations pertaining to
any executed conveyance or executed obligations, including without limitation breaches of representations and warranties
by Seller or Purchaser occurring prior to the date of such termination.

Section 6.03.

Survival.  Notwithstanding Section  6.01 hereof, the obligations of Seller contained in Article  VII ,

Article VIII and this Section  6.03 (Survival) shall survive the termination of this Agreement and Payment in Full.

13

ARTICLE VII.

INDEMNIFICATION PAYMENTS

Section 7.01.

Indemnification.  

(a)

Seller agrees to indemnify and hold harmless Purchaser, Administrative Agent and Lenders and
their respective officers, directors, members, partners, employees and agents (each, an “Indemnified Party”) against any
and  all  liabilities,  losses,  damages,  penalties,  costs  and  expenses  (including  reasonable  and  documented,  out  of  pocket
costs of defense and legal fees and expenses) (“Losses”) which may be incurred or suffered by such Indemnified Party
(except to the extent caused by the gross negligence or willful misconduct of the Indemnified Party) awarded against, or
incurred  or  suffered  by,  such  Indemnified  Party,  whether  or  not  involving  a  third  party  claim,  demand,  action,  suit  or
proceeding,  arising  out  of  (i)  the  failure  of  any  representation,  warranty  or  certification  of  Seller  in  the  Transaction
Documents or any certificate given by Seller pursuant to any of the Transaction Documents, to be true when made; (ii) a
breach of any covenant by Seller set forth in, or failure by Seller to perform its duties under or otherwise comply with, the
Transaction Documents (whether or not a Seller Event of Default or Servicer Termination Event), or Seller’s engaging in
intentional  misconduct,  bad  faith  or  negligence  in  the  performance  of  such  duties;  or  (iii)  the  transfer  by  Seller  of  any
interest in the Transferred Assets to any Person other than Purchaser, or any attempt by any Person to void the transfer of
the Transferred Assets to Purchaser.

It  is  the  intention  of  the  parties  hereto  that  the  above  indemnities  shall  not  be  interpreted  to  provide
indemnification for any damages, losses or costs that have the effect of recourse for non-payment or insufficient payment
under  the  Transferred  Assets  and  factors  affecting  the  performance  of  the  Transferred  Assets  and  payments  generated
thereby that are not specifically represented, warranted or agreed to in the Transaction Documents which may include but
are  not  limited  to  product  obsolescence,  competition,  changes  in  government  healthcare  policies  or  other  healthcare
provider reimbursement, and withholding taxes related to the Transferred Assets.  This  Section 7.01(a) shall not apply to
Taxes other than any Taxes that represent losses, claims, damages, etc.  arising from any non-Tax claim.

(b)

The provisions of this indemnity shall run directly to, and be enforceable by, an injured party and
shall survive the termination of this Agreement.  Without limiting the foregoing or  Section 8.05 hereof, Purchaser’s rights
under this Section  7.01 shall be assignable by Purchaser on a non-exclusive basis to Administrative Agent pursuant to the
terms of the Loan Agreement and the Security Agreement.

(c)

If  any  claim,  demand,  action  or  proceeding  (including  any  investigation  by  any  Governmental
Authority) shall be brought or alleged against an Indemnified Party in respect of which indemnity is to be sought pursuant
to  this  Section,  the  Indemnified  Party  shall,  promptly  after  receipt  of  notice  of  the  commencement  of  any  such  claim,
demand, action or proceeding, notify Seller in writing of the commencement of such claim, demand, action or proceeding,
enclosing a copy of all papers served, if any; provided, that the omission to so notify Seller will not relieve Seller from any
liability that it may have to any Indemnified Party under this Section  7.01(c) unless, and only to the extent that, Seller is
actually materially prejudiced by such omission.  In case any such action is brought against an Indemnified Party and it
notifies Seller of the commencement thereof, Seller will be entitled, at Seller’s sole cost and expense, to participate therein
and, to the extent that it may wish, to assume the defense thereof, with counsel reasonably satisfactory to such Indemnified
Party (who shall not, except with the consent of the Indemnified Party, be counsel to Seller), and, after notice from Seller
to such Indemnified Party of its election so to assume the defense thereof, Seller will not be liable to such Indemnified
Party under this Section for any legal or other expenses subsequently incurred by such Indemnified Party in connection
with the defense thereof other than reasonable costs of investigation.  In any such proceeding, an Indemnified Party shall

14

have the right to retain its own counsel, but the reasonable fees and expenses of such counsel shall be at the expense of
such  Indemnified  Party  unless  (a)  Seller  and  the  Indemnified  Party  shall  have  mutually  agreed  to  the  retention  of  such
counsel, (b) Seller has assumed the defense of such proceeding and has failed within a reasonable time to retain counsel or
(c) the named parties to any such proceeding (including any impleaded parties) include both Seller and the Indemnified
Party and representation of both parties by the same counsel would be inappropriate due to actual or potential conflicts of
interests between them.  It is agreed that Seller shall not, in connection with any proceeding or related proceedings in the
same jurisdiction, be liable for the reasonable fees and expenses of more than one separate law firm (in addition to local
counsel where necessary) for all such Indemnified Parties.  Seller shall not be liable for any settlement of any proceeding
effected without its written consent, but, if settled with such consent or if there be a final judgment for the plaintiff, Seller
agrees to indemnify the Indemnified Party from and against any Losses by reason of such settlement or judgment.  Seller
shall not, without the prior written consent of the Indemnified Party, effect any settlement, compromise or discharge of
any claim or pending or threatened proceeding in respect of which any Indemnified Party is or could have been a party
and  indemnity  could  have  been  sought  hereunder  by  such  Indemnified  Party,  unless  such  settlement,  compromise  or
discharge, as the case may be, (i) includes an unconditional written release of such Indemnified Party from all liability on
claims that are the subject matter of such claim or proceeding, (ii) does not include any statement as to an admission of
fault,  culpability  or  failure  to  act  by  or  on  behalf  of  any  Indemnified  Party  and  (iii)  does  not  impose  any  continuing
material obligation or restrictions on any Indemnified Party.

ARTICLE VIII.

MISCELLANEOUS PROVISIONS

Section 8.01. Amendment.  This Agreement may be amended from time to time only by the written agreement

of Seller and Purchaser and, prior to Payment in Full, Administrative Agent.

Section 8.02. Governing Law; Waiver of Trial by Jury; Jurisdiction.  

(A)

THIS AGREEMENT AND ANY AMENDMENTS HEREOF SHALL BE GOVERNED BY
AND  CONSTRUED  IN  ACCORDANCE  WITH  THE  LAWS  OF  THE  STATE  OF  NEW  YORK,  INCLUDING
GENERAL  OBLIGATIONS  LAW  SECTIONS  5-1401  AND  5-1402  BUT  OTHERWISE  WITHOUT  GIVING
EFFECT  TO  LAWS  CONCERNING  CONFLICT  OF  LAWS  OR  CHOICE  OF  FORUM  THAT  WOULD
REQUIRE APPLICATION OF THE LAWS OF ANOTHER JURISDICTION.

(B)

EACH  PARTY  HEREBY  IRREVOCABLY  WAIVES,  TO  THE  FULLEST  EXTENT
PERMITTED  BY  APPLICABLE  LAW,  ANY  AND  ALL  RIGHT  TO  TRIAL  BY  JURY  IN  ANY  ACTION,
PROCEEDING, CLAIM OR COUNTERCLAIM ARISING OUT OF OR RELATING TO ANY TRANSACTION
DOCUMENT  OR  THE  TRANSACTIONS  CONTEMPLATED  UNDER  ANY  TRANSACTION  DOCUMENT
(WHETHER BASED ON CONTRACT, TORT OR ANY OTHER THEORY).  THIS WAIVER SHALL APPLY TO
ANY  SUBSEQUENT  AMENDMENTS,  RENEWALS,  SUPPLEMENTS  OR  MODIFICATIONS  TO  ANY
TRANSACTION  DOCUMENT.    EACH  PARTY  HERETO  (A)  CERTIFIES  THAT  NO  REPRESENTATIVE,
AGENT  OR  ATTORNEY  OF  THE  OTHER  PARTY  HERETO  HAS  REPRESENTED,  EXPRESSLY  OR
OTHERWISE, THAT THE OTHER PARTY HERETO WOULD NOT, IN THE EVENT OF LITIGATION, SEEK
TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT AND THE OTHER PARTY
HERETO  HAVE  BEEN  INDUCED  TO  ENTER  INTO  THIS  AGREEMENT  BY,  AMONG  OTHER  THINGS,
THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION  8.02(B).

15

(c)

Each of Purchaser and Seller irrevocably submits to the jurisdiction of the courts of the State of
New York and of the United States sitting in the State of New York, and of the courts of its own corporate domicile with
respect to any and all Proceedings.  Each of Purchaser and Seller irrevocably waives, to the fullest extent permitted by
law, any objection which it may now or hereafter have to the laying of venue of any Proceeding and any claim that any
Proceeding has been brought in an inconvenient forum.  Any process or summons for purposes of any Proceeding may be
served  on  Purchaser  or  Seller  by  mailing  a  copy  thereof  by  registered  mail,  or  a  form  of  mail  substantially  equivalent
thereto, addressed to it at its address as provided for Notices hereunder.

(d)

Notwithstanding the other terms of this Section 8.02:

(i)

THE  OBLIGATION  TO  TRANSFER  ALL  RIGHTS  UNDER  THE  AFFITECH
ASSIGNMENT AGREEMENT FROM SELLER TO PURCHASER AS SET FORTH IN SECTION 2.01
SHALL  BE  GOVERNED  BY AND  CONSTRUED  IN ACCORDANCE  WITH  THE  SUBSTANTIVE
LAWS OF SWITZERLAND, WITHOUT REGARD TO THE CONFLICT OF LAW RULES.

(ii)

The exclusive place of jurisdiction for any disputes arising out of or in connection with
the obligation to transfer all rights under the Affitech Assignment Agreement from Seller to Purchaser as
set forth in  Section 2.01 shall be the City of Zurich, Switzerland, venue being Zurich 1.

Section 8.03. Notices.   All  demands,  notices,  and  communications  under  this Agreement  shall  be  in  writing
personally delivered, or sent by email (provided that no undeliverable message is received in response to such email) or
sent by internationally recognized overnight courier service, at the following address:

Seller:

XOMA (US) LLC
2200 Powell Street, Suite 310
Emeryville, CA 94608
Attn:
Email:  [***]

[***] Legal Department

with a copy (which shall not constitute notice) to:

Gibson, Dunn & Crutcher LLP
555 Mission Street
San Francisco, CA 94105
Attention: Ryan Murr; Todd Trattner
Email: rmurr@gibsondunn.com; ttrattner@gibsondunn.com

Purchaser:

XLR 1 LLC
c/o XOMA (US) LLC
2200 Powell Street, Suite 310
Emeryville, CA 94608
Attn:
Email:  [***]

[***] Legal Department

16

with a copy (which shall not constitute notice) to:

Gibson, Dunn & Crutcher LLP
555 Mission Street
San Francisco, CA 94105
Attention: Ryan Murr; Todd Trattner
Email: rmurr@gibsondunn.com; ttrattner@gibsondunn.com

Administrative Agent:

Blue Owl Capital Corporation
399 Park Avenue, 37th Floor
New York, NY 10022
Email:  [***]

with a copy (which shall not constitute notice) to:

Cooley LLP
1299 Pennsylvania Avenue, NW, Suite 700
Washington, DC 20004-2400
Attention:  
Email: 

Michael Tollini
mtollini@cooley.com

or at other such address as shall be designated by such party in a written notice to the other parties.  Notice shall be 
effective and deemed received (a) two (2) days after being delivered to the courier service, if sent by courier, or (b) when 
delivered, if delivered by hand or sent by email. 

Wherever  notice  or  a  report  is  required  to  be  given  or  delivered  to  Purchaser,  a  copy  of  such  notice  or

report shall also be given or delivered concurrently to Administrative Agent.

Section 8.04.

Severability of Provisions.  If any one or more of the covenants, agreements, provisions, or terms
of this Agreement shall be for any reason whatsoever held invalid, then such covenants, agreements, provisions, or terms
shall be deemed severable from the remaining covenants, agreements, provisions, or terms of this Agreement and shall in
no way affect the validity or enforceability of the other provisions of this Agreement.

Section 8.05. Assignment.    Notwithstanding  anything  to  the  contrary  contained  in  this  Agreement,  this
Agreement may not be assigned by Seller without the prior written consent of Purchaser [***] and this Agreement may
not be assigned by Purchaser without the prior written consent of Administrative Agent and, so long as no Seller Event of
Default has occurred and is continuing, Seller.

Section 8.06.

Further Assurances.  Each of Seller and Purchaser agrees to do such further acts and things and to
execute and deliver such additional assignments, agreements, powers and instruments as are reasonably required to carry
into effect the purposes of this Agreement.

Section 8.07. Waiver;  Cumulative  Remedies;  Waiver  of  Immunities.    No  failure  to  exercise  and  no  delay  in
exercising, on the part of Purchaser or Seller, any right, remedy, power or privilege hereunder, shall operate as a waiver
thereof; nor shall any single or partial exercise of any right, remedy, power or privilege hereunder preclude any other or
further exercise hereof or the exercise of any other right, remedy, power or privilege.  The rights, remedies, powers and
privileges herein provided are cumulative and not exhaustive of any rights, remedies, powers and privilege provided by
law.  To the extent that Seller has or

17

hereafter may be entitled to claim or may acquire, for itself or any of its assets, any immunity from suit, jurisdiction of any
court  or  from  any  legal  process  (whether  through  service  or  notice,  attachment  prior  to  judgment,  attachment  in  aid  of
execution, or otherwise) with respect to itself or any of its property, Seller hereby irrevocably waives such immunity in
respect of its obligations hereunder to the fullest extent permitted by law.

Section 8.08. Counterparts.    This Agreement  may  be  executed  in  two  or  more  counterparts  (and  by  different
parties on separate counterparts), each of which shall be an original, but all of which shall constitute one and the same
instrument.

Section 8.09. Binding.    This Agreement  will  inure  to  the  benefit  of  and  be  binding  upon  the  parties  hereto,

subject to Section  8.14.

Section 8.10. Merger and Integration.  Except as specifically stated otherwise herein, this Agreement sets forth
the entire understanding of the parties relating to the subject matter hereof, and all prior understandings, written or oral,
are superseded by this Agreement.  This Agreement may not be modified, amended, waived or supplemented except as
provided herein.

Section 8.11. Headings.  The headings herein are for purposes of reference only and shall not otherwise affect

the meaning or interpretation of any provision hereof.

Section 8.12.

Schedules and Exhibits.  The schedules and exhibits attached hereto and referred to herein shall

constitute a part of this Agreement and are incorporated into this Agreement for all purposes.

Section 8.13. Non-Petition.  Each of the parties hereto covenants and agrees that, prior to the date that is one
year and one day after the Payment in Full, no party hereto shall institute against, or join any other Person in instituting
against, either of Purchaser or Seller any bankruptcy, reorganization, arrangement, insolvency or liquidation proceedings
or other similar proceedings under any federal, state or foreign bankruptcy or similar law.

Section 8.14.

Intended  Third  Party  Beneficiaries.    Administrative  Agent  is  a  third  party  beneficiary  of  this
Agreement and, as such, shall have full power and authority to enforce the provisions of this Agreement against the parties
hereto.    In  addition,  the  parties  hereto  acknowledge  that Administrative Agent  is  entitled  under  the  Loan  Documents  to
make claims directly to Seller for indemnities in favor of Purchaser, without prejudice to its rights as an Indemnified Party
hereunder; and nothing herein limits the rights of Administrative Agent under the Pledge Agreement, which rights may be
exercised in Administrative Agent’s sole discretion from time to time whether or not it has exercised or is then exercising
its rights as a third party beneficiary or its rights and remedies under Applicable Law.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

18

IN  WITNESS  WHEREOF,  the  parties  hereto  have  caused  this Agreement  to  be  duly  executed  by  their

respective officers as of the day and year first above written.

XOMA(US) LLC, as Seller

By: 
Name:
Title:

Solely for purposes of  Section 2.03 and  Section 4.03(b)(ii), XOMA
CORPORATION, as Parent

By: 
Name:
Title:

XLR 1 LLC, as Purchaser

By: 
Name:
Title:

[Sale, Contribution and Servicing Agreement]

 
 
 
EXHIBIT A

Form of Notice and Instruction Letters

EXHIBIT B

Form of Bill of Sale

3

SECOND AMENDMENT TO OFFICE LEASE

Exhibit 10.65

This  SECOND  AMENDMENT  TO  OFFICE  LEASE  (this  “Amendment”),  dated  as  of  June    27,  2023  (the  “Effective
Date”), is entered into by and between KBSIII TOWERS AT EMERYVILLE, LLC, a Delaware limited liability company
(“Landlord”), and XOMA (US) LLC, a Delaware limited liability company (“Tenant”).

R E C I T A L S:

A.

Pursuant to that certain Office Lease dated September 20, 2017 (the “Original Lease”), as amended by
that  certain  First  Amendment  to  Office  Lease  dated  January  13,  2023  (the  “First  Amendment,”  and  collectively,  the
“Lease”),  Tenant  currently  leases  from  Landlord  those  certain  premises  commonly  known  as  Suite  310  (the  “Current
Premises”),  containing  approximately  3,637  rentable  square  feet,  located  at  2200  Powell  Street,  Emeryville,  California
(the “Building”), which is part of the Towers Emeryville (the “Project”), as more particularly described in the Lease.

B.

C.

Capitalized terms not defined herein have the meanings given to such terms in the Lease.

The Lease Term is scheduled to expire by its terms on July 31, 2023.

D.

The  parties  desire  to  amend  the  Lease  in  order  to,  among  other  things,  extend  the  Lease Term,  relocate
Tenant  to  those  certain  premises  containing  approximately  1,620  rentable  square  feet  on  the  third  (3rd)  floor  of  the
Building,  formerly  known  as  Suite  370,  as  depicted  on  Exhibit  A  attached  hereto  (the  “New  Premises”),  and  further
amend the Lease, pursuant to the terms and conditions set forth below.

A G R E E M E N T:

NOW, THEREFORE, in consideration of the foregoing Recitals, the mutual covenants and agreements contained
in  this  Amendment  and  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  such  are  hereby
acknowledged, Landlord and Tenant hereby agree as follows:

1.

New  Premises.  Tenant  hereby  leases  from  Landlord,  and  Landlord  hereby  leases  to  Tenant,  the  New
Premises on the terms and conditions hereinafter set forth.  As of the “New Premises Commencement Date” (as defined in
the Work Letter attached hereto as Exhibit B):  (a) Exhibit A attached hereto depicting the New Premises is incorporated
into and made a part of the Lease; (b) all references in the Lease to the defined term “Premises” shall mean and refer to the
New Premises; and (c) the rentable square footage of the “Premises” (New Premises) shall be 1,620 rentable square feet.
Tenant’s use and occupancy of the New Premises shall be in accordance with all of the terms and conditions of the Lease,
as  amended  by  this Amendment  (the  “Amended  Lease”).  Landlord  shall  not  be  obligated  to  deliver  the  New  Premises
until  Landlord  has  received  from Tenant  copies  of Tenant’s  insurance  certificates  as  required  under  the Amended  Lease
with respect to the New Premises; provided, however, if Landlord’s delivery of the New Premises is delayed as a result of
Tenant’s failure to provide said insurance certificates, the New Premises Commencement Date shall remain unchanged.

2.

Current  Premises.  Tenant  shall  surrender  the  Current  Premises  to  Landlord  in  the  condition  required
pursuant to this Section 2 no later than 11:59 p.m. on the date which is fourteen (14) days following the New Premises
Commencement Date (the “Surrender Date”).  If Tenant surrenders the Current Premises by the Surrender Date, Tenant’s
obligation  to  pay  Rent  and  other  charges  for  the  Current  Premises  shall  cease  as  of  the  New  Premises  Commencement
Date,  otherwise Tenant  shall  continue  to  pay  Rent  for  the  Current  Premises  until Tenant  actually  surrenders  the  Current
Premises  in  accordance  with  the  terms  of  the  Amended  Lease.  Tenant  agrees  to  surrender  possession  of  the  Current
Premises to Landlord on the Surrender Date, broom clean and in good order, condition and repair, ordinary wear and tear
excepted, and otherwise in compliance with the terms of the Amended Lease regarding  surrender  as  if  the  Lease  had

PAGE 1

expired  as  to  the  Current  Premises.    Upon  such  surrender,  all

PAGE 2

rights of Tenant to possession and occupancy of the Current Premises and Tenant’s obligations with respect to the Current
Premises will terminate except as to Tenant’s surviving obligations under the Amended Lease, and all of Tenant’s rights
and obligations under the Amended Lease shall relate solely to the New Premises; provided, however, if Tenant fails to
surrender  the  Current  Premises  on  or  before  the  Surrender  Date,  Tenant  shall  be  deemed  in  holdover  of  the  Current
Premises subject to the holdover provisions in the Lease, and such holding over shall not operate to release Tenant from its
obligations  with respect to the New Premises.

3.

Second  Extended  Term.  The  Lease  Term  is  hereby  extended  for  sixty-five  (65)  months  (the  “Second
Extended Term”) commencing as of the New Premises Commencement Date and expiring on the last day of the sixty-
fifth (65th) full calendar month thereafter, unless sooner terminated in accordance with the terms of the Amended Lease.
Furthermore, in the event the “Tenant Improvements” are not “substantially completed” by July 31, 2023 (as each term is
defined in the Work Letter attached hereto as Exhibit B), (a) Tenant shall be entitled to occupy the Current Premises until
the Surrender Date, and  (b)  Base  Rent  for  the  Current  Premises  during  such  period  of  occupancy  shall  be  reduced
to
$7,533.00 per month.  No such extensions shall operate to release Tenant from liability for any amounts owed or defaults
which exist under the Lease prior to the New Premises Commencement Date.

4.

Base Rent.  Prior to the New Premises Commencement Date, Tenant shall continue to  pay Base Rent for
the Current Premises pursuant to the terms of the Lease.  Commencing as of the New Premises Commencement Date and
continuing for the duration of the Second Extended Term, Tenant shall pay Base Rent for the New Premises in accordance
with the following schedule:

Lease Months
1* - 12
13 - 24
25 - 36
37 - 48
49 - 60
61 - 65

Monthly Base Rent

$7,533.00**
$7,758.99
$7,991.76
$8,231.51
$8,478.46
$8,732.81

*Includes the first full month and any partial month at the beginning of the Second Extended Term.

**Notwithstanding the foregoing, provided Tenant is not in default under the Amended Lease, Landlord hereby agrees to
abate Tenant’s obligation to pay Base Rent during the first (1st), thirteenth (13th), twenty- fifth (25th), thirty-seventh (37th),
and  forty-ninth  (49th)  full  calendar  months  of  the  Second  Extended Term  (such  total  amount  of  abated  Base  Rent  being
hereinafter referred to as the “Abated Amount”).  During such abatement periods, Tenant will still be responsible for the
payment of all other monetary obligations under the Amended Lease, including, without limitation, parking charges and
Direct Expenses.  Tenant acknowledges that any default by Tenant under the Amended Lease will cause Landlord to incur
costs not contemplated hereunder, the exact amount of such costs being extremely difficult and impracticable to ascertain.
Therefore, should Tenant at any time during the Second Extended Term be in default under the Amended Lease beyond
any applicable notice and cure period, then, in addition to all of Landlord’s other rights and remedies, the total unamortized
sum of such Abated Amount (amortized on a straight line basis over the Second Extended Term) so conditionally excused
shall become immediately due and payable by Tenant to Landlord.  Tenant acknowledges and agrees that nothing in this
subsection  is  intended  to  limit  any  other  remedies  available  to  Landlord  at  law  or  in  equity  under  applicable  law
(including, without limitation, the remedies under Civil Code Section 1951.2 and/or 1951.4 and any successor statutes or
similar laws), in the event Tenant defaults under the Amended Lease beyond any applicable notice and cure period.  Upon
reasonable notice to Tenant at any time prior to application of the entire Abated Amount, Landlord shall have the right to
purchase from Tenant any and all then remaining Abated Amount as it applies to one or more of the remaining abatement
months  by  paying  to  Tenant  an  amount  equal  to  the  unused  balance  of  the  Abated  Amount  that  Landlord  elects  to
purchase back from Tenant (the “Abated

PAGE 3

Amount Purchase Price”).  Upon Landlord’s payment to Tenant of the Abated Amount Purchase Price with respect to the
applicable remaining abatement months, Tenant shall thereupon be required to pay  Base Rent  during  such  months  in  an
amount equal to the Abated Amount that Tenant would have been entitled to receive but for Landlord’s payment to Tenant
of the Abated Amount Purchase Price.

5.

Condition of the Premises.  Tenant acknowledges that it is presently in possession of the Current Premises,
it is fully aware of the condition of the Current Premises, and except as expressly provided in Exhibit B attached hereto,
Landlord  shall  not  be  obligated  to  refurbish  or  improve  the  Current  Premises  or  the  New  Premises  in  any  manner
whatsoever or to otherwise provide funds for the improvement of the Current Premises or the New Premises in conjunction
with  this  Amendment,  and  Tenant  hereby  accepts  the  Premises  “AS-IS”.  Tenant  further  acknowledges  that  except  as
expressly  provided  in  the  Lease  or  this  Amendment,  neither  Landlord  nor  any  agent  of  Landlord  has  made  any
representation  or  warranty  regarding  the  condition  of  the  Premises,  the  improvements,  refurbishments,  or  alterations
therein, or the Building or the Project or with respect to the functionality thereof or the suitability of any of the foregoing
for the conduct of Tenant’s business and that all representations and warranties of Landlord, if any, are as set forth in the
Lease and this Amendment.  Pursuant to Section 1938 of the California Civil Code, Landlord hereby advises Tenant that as
of the date of this Amendment neither the Current Premises, nor the New Premises, nor the Building, nor the Project has
undergone  inspection  by  a  Certified Access  Specialist.  Further,  pursuant  to  Section  1938  of  the  California  Civil  Code,
Landlord  notifies Tenant  of  the  following:  “A  Certified Access  Specialist  (CASp)  can  inspect  the  subject  premises  and
determine whether the subject premises comply with all of the applicable construction-related accessibility standards under
state law.  Although state law does not require a CASp inspection of the subject premises, the commercial property owner
or lessor may not prohibit the lessee or tenant from obtaining a CASp inspection of the subject premises for the occupancy
or potential  occupancy of the lessee or tenant, if requested by the lessee or tenant.  The parties shall mutually agree on the
arrangements for the time and manner of the CASp inspection, the payment of the fee for the CASp inspection, and the
cost  of  making  any  repairs  necessary  to  correct  violations  of  construction-related  accessibility  standards  within  the
premises.”  Therefore and notwithstanding anything to the contrary contained in the Amended Lease, Landlord and Tenant
agree that (a) Tenant may, at its option and at its sole cost, cause a CASp to inspect the Premises and determine whether
the Premises complies with all of the applicable construction-related accessibility standards under California law, (b) the
parties shall mutually coordinate and reasonably approve of the timing of any such CASp inspection so that Landlord may,
at its option, have a representative present during such inspection, and (c) Tenant shall be solely responsible for the cost of
any repairs necessary to correct violations of construction-related accessibility standards within the Premises, the Building,
or the Project identified by any such CASp inspection.  Tenant shall reimburse Landlord upon demand, as Additional Rent,
for any cost to Landlord of  performing such alterations and repairs; provided, however, unless such repair or alterations
relate solely to other alterations to the Premises which Tenant is obligated to, or elects to, remove upon the expiration or
earlier  termination  of  the Amended  Lease  (in  which  case Tenant  shall  simultaneously  also  remove  any  CASp-identified
alterations  and  repairs),  Tenant  shall  have  no  obligation  to  remove  any  repairs  or  alterations  made  pursuant  to  a  CASp
inspection under this Section.

6.

Direct Expenses.  During the Second Extended Term, Tenant shall continue to pay Tenant’s Share of Direct
Expenses in accordance with the Amended Lease; provided, however, (a) Tenant’s Share with respect to the New Premises
shall  be  0.70%,  based  on  the  New  Premises  consisting  of  approximately  1,620  rentable  square  feet  and  the  Building
consisting of approximately 232,210  rentable square feet, and (b) the “Base Year” shall be adjusted to the calendar year
2024.

7.

Security  Deposit.  Landlord  and  Tenant  acknowledge  that  Landlord  currently  holds  a  Security  Deposit
under  the  Lease  in  the  amount  of  $41,243.58.  Provided  that  during  the  Lease  Term  preceding  the  New  Premises
Commencement Date, Tenant has not been in default under the Amended Lease, Tenant shall have the right to reduce the
Security Deposit by $18,644.58 as of the New Premises Commencement Date.  Notwithstanding anything to the contrary
contained  herein,  if  an  Event  of  Default  has  occurred  under  the Amended  Lease at  any  time  prior  to  the  New  Premises
Commencement Date, then

PAGE 4

Tenant shall have no right to reduce the Security Deposit as described herein.  If Tenant is entitled to a reduction in the
Security  Deposit,  Tenant  shall  provide  Landlord  with  written  notice  requesting  that  the  Security  Deposit  be  reduced  as
provided above (the “Security Reduction Notice”).  If Tenant provides Landlord with a Security Reduction Notice, and
Tenant is entitled to reduce the Security Deposit as provided herein, Landlord shall refund the applicable portion of the
Security  Deposit  to  Tenant  within  forty-five  (45)  days  after  the  later  to  occur  of  (a)  Landlord’s  receipt  of  the  Security
Reduction Notice, or
(b)  the  New  Premises  Commencement  Date.  In  no  event  shall  the  remaining  Security  Deposit  ever  be  less  than
$22,599.00.

8.

Parking.  During the Second Extended Term, Tenant shall have the right, but not the obligation, to lease up
to five (5) unreserved vehicle parking spaces in the parking lot or lots of the Project designated by Landlord for the use of
tenants of the Building, subject to payment of the prevailing monthly rate for such parking spaces (which is currently one
hundred twenty dollars ($120.00) per unreserved parking space per month), subject to the terms of the Amended Lease.
Such  parking  is  in  lieu  of,  not  in  addition  to,  all  previous  parking  rights  granted  under  the  Lease.  Tenant  shall  notify
Landlord in writing of Tenant’s election to lease each of the unreserved parking spaces.  In the event Tenant elects not to
lease some or all of its unreserved parking spaces for longer than ninety (90) days, Landlord may lease said unreserved
parking  spaces  to  other  tenants,  and  Tenant’s  ability  to  thereafter  re-lease  said  unreserved  parking  spaces  shall  be  on  a
month-to-month basis and subject to availability.

9.
$135.00 per hour.

After-Hours HVAC.  For informational purposes, the current after-hours usage charge for the Building is

10.

FF&E.  Effective as of the New Premises Commencement Date, Tenant shall be deemed to have conveyed
to Landlord via quitclaim bill of sale and for consideration of one dollar ($1.00), the cabling, IT rack, and workstations
currently  existing  in  the  Current  Premises  (the  “FF&E”),  with  the  exception  of  six  (6)  workstations  which Tenant  shall
relocate  to  the  New  Premises.  Notwithstanding  anything  to  the  contrary  contained  in  the Amended  Lease, Tenant  shall
leave the FF&E in the Current Premises upon surrender thereof, and Tenant’s conveyance of the FF&E shall be “AS-IS”
and without  any representations or warranties by Tenant.  Landlord shall designate the six (6) specific workstations to be
relocated to the New Premises, in Landlord’s sole and absolute discretion.

11.

Early Access.  So long as Landlord has received from Tenant certificates and endorsements satisfactory to
Landlord evidencing the insurance required to be carried by Tenant under  the Amended Lease, and so long as Tenant and
its  contractors  and  employees  do  not  interfere  with  the  completion  of  the  Tenant  Improvements,  Landlord  shall  use
reasonable efforts to permit Tenant and Tenant’s designated contractors access to the New Premises approximately three
(3) weeks prior to the New Premises Commencement Date (the “Early Access Period”) for purposes of installing Tenant’s
furniture, fixtures, and equipment (“Tenant’s Work”).  Tenant’s Work shall be performed by Tenant at Tenant’s sole cost
and  expense.  Tenant’s  access  to  the  New  Premises  during  the  Early  Access  Period  shall  be  subject  to  all  terms  and
conditions of the Amended Lease, except that Tenant shall not be obligated to pay Rent for the New Premises during the
Early Access Period until the New Premises Commencement Date.  Tenant agrees to provide Landlord with prior notice of
any such intended early access and to cooperate with Landlord during the Early Access Period so as not to interfere with
Landlord in the completion of the Tenant Improvements.  Should Landlord determine such early access interferes with the
Tenant  Improvements,  Landlord  may  deny  Tenant  access  to  the  New  Premises  until  the  Tenant  Improvements  are
substantially  completed.  Tenant  shall  promptly  surrender  any  keys  or  other  means  of  access  to  the  New  Premises  and
otherwise comply with such denial.

12.

Signage.  Tenant  shall  have  the  right  to  have  placed  by  Landlord,  at  Landlord’s  expense, Tenant’s  name
and New Premises suite number on a Building-standard suite entry sign, in the elevator lobby directory board for the third
(3rd) floor, and on the Building lobby main directory board.  Landlord agrees  to  cause  the  New  Premises  suite  number  to
remain the same as the  Current Premises, i.e., Suite
310.    Subsequent  changes  to  Tenant’s  signs  and/or  any  additional  signs,  to  the  extent  permitted  by

PAGE 5

Landlord, shall be made or installed by Landlord at Tenant’s sole cost and expense.  All aspects of any  such signs shall be
subject to the prior written consent of Landlord.

13.

Extension  Option.  Notwithstanding  anything  to  the  contrary  contained  in  the  First Amendment,  Tenant
shall continue to have one (1) Extension Option pursuant to Rider No. 1 and Rider No. 2 to the Original Lease.  Landlord
and Tenant hereby acknowledge and agree that any other provisions of the Lease providing for an extension or renewal of
the  Lease  Term  are  hereby  deleted  in  their  entirety  and  Tenant  has  no  other  options  to  extend  or  renew  the  Second
Extended Term of the Amended Lease.

14.

Representations  and  Warranties.  Tenant  hereby  represents,  warrants,  and  agrees  that:
(a) there exists no breach, default, or event of default by Landlord under the Lease, or any event or condition which, with
notice or passage of time or both, would constitute a breach, default, or event of default by Landlord under the Lease; (b)
the Lease continues to be a legal, valid, and binding agreement and obligation of Tenant; and (c) Tenant has no current
offset  or  defense  to  its  performance  or  obligations  under  the  Lease.  Tenant  hereby  waives  and  releases  all  demands,
charges,  claims,  accounts,  or  causes  of  action  of  any  nature  whatsoever  against  Landlord  or  Landlord's  members,
managers,  officers,  employees  or  agents,  including  without  limitation,  both  known  and  unknown  demands,  charges,
claims, accounts,  and causes of action that have previously arisen out of or in connection with the Lease.

15.

Authority.  Each signatory of this Amendment on behalf of Tenant represents hereby that he or she has the

authority to execute and deliver the same on behalf of the party hereto for which such signatory is acting.

16.

Successors and Assigns.  This Amendment shall extend to, be binding upon, and inure to the benefit of, the

respective successors and permitted assigns and beneficiaries of the parties hereto.

17.

Broker.  Tenant represents and warrants to Landlord that, with the exception of Cushman & Wakefield, it
is not aware of any brokers, agents or finders who may claim a fee or commission in connection with the consummation of
the  transactions  contemplated  by  this  Amendment.  If  any  claims  for  brokers’  or  finders’  fees  in  connection  with  the
transactions contemplated by this Amendment arise, then Tenant agrees to indemnify, protect, hold harmless and defend
Landlord (with counsel reasonably satisfactory to Landlord) from and against any such claims if they shall be based upon
any statement, representation or agreement made by Tenant.

18.

No Other Modification.  Landlord and Tenant agree that except as otherwise specifically modified in this
Amendment, the Lease has not been modified, supplemented, amended, or otherwise changed in any way and the Lease
remains  in  full  force  and  effect  between  the  parties  hereto  as  modified  by  this  Amendment.  To  the  extent  of  any
inconsistency between the terms and conditions of the Lease and the terms and conditions of this Amendment, the terms
and conditions of this Amendment shall apply and govern the parties.  This Amendment may be executed in counterparts,
each of which shall be  deemed an original, but all of which, together, shall constitute one and the same instrument.  For
purposes  of  this Amendment,  signatures  by  facsimile  or  electronic  PDF  shall  be  binding  to  the  same  extent  as  original
signatures.

[NO FURTHER TEXT ON THIS PAGE; SIGNATURES ON FOLLOWING PAGE]

PAGE 6

IN  WITNESS  WHEREOF,  the  parties  have  executed  this  Amendment  as  of  the  date  set  forth

above.

Tenant:

XOMA (US) LLC,
a Delaware limited liability company

By: 
Tom Burns
Title:  CFO

Landlord:

 Name:

KBSIII TOWERS AT EMERYVILLE, LLC,
a Delaware limited liability company

By:

KBS Capital Advisors, LLC,
a Delaware limited liability company Its:
Authorized Agent

By:

Name:  Brent Carroll
Title:
Date signed: 6/27/23

Senior Vice President

PAGE 7

 
  
 
EXHIBIT A

NEW PREMISES

EXHIBIT A

EXHIBIT B

WORK LETTER

TENANT IMPROVEMENTS.  Landlord shall construct and, except as provided below to the contrary, pay for
1.
the entire cost of constructing the tenant improvements (“Tenant Improvements”) shown in the scope of work attached
hereto  as  Schedule  1  (the  “Scope  of  Work”).  Tenant  may  request  changes  to  the  Scope  of  Work  provided  that  (a)  the
changes shall not be of a lesser quality than  Landlord’s standard specifications for tenant improvements for the Building,
as  the  same  may  be  changed  from  time  to  time  by  Landlord  (the  “Standards”);  (b)  the  changes  conform  to  applicable
governmental  regulations  and  necessary  governmental  permits  and  approvals  can  be  secured;  (c)  the  changes  do  not
require building service beyond the levels normally provided to other tenants in the Building; (d) the changes do not have
any adverse effect on the structural integrity or systems of the Building; (e) the changes will not, in Landlord’s opinion,
unreasonably delay construction of the Tenant Improvements; and (f) Landlord has determined in its sole discretion that
the  changes  are  of  a  nature  and  quality  consistent  with  the  overall  objectives  of  Landlord  for  the  Building.  If  Landlord
approves a change requested by Tenant, then, as a condition to the effectiveness of Landlord’s approval, Tenant shall pay
to  Landlord  upon  demand  by  Landlord  the  increased  cost  attributable  to  such  change,  as  reasonably  determined  by
Landlord.  To  the  extent  any  such  change  results  in  a  delay  of  completion  of  construction  of  the Tenant  Improvements,
then such delay shall constitute a delay caused by Tenant as described below.

CONSTRUCTION  OF  TENANT  IMPROVEMENTS.  Upon  Tenant’s  payment  to  Landlord  of  the  total
2.
amount  of  the  cost  of  any  changes  to  the  Scope  of  Work,  if  any,  Landlord’s  contractor  shall  commence  and  diligently
proceed with the construction of the Tenant Improvements, subject to Tenant Delays (as described in Section 4 below) and
Force Majeure Delays (as described in Section 5 below). Landlord may furnish Tenant with a construction schedule letter
setting  forth  the  projected  completion  dates  therefor  and  showing  the  deadlines  for  any  actions  required  to  be  taken  by
Tenant  during  such  construction,  and  Landlord  may  from  time  to  time  during  construction  of  the Tenant  Improvements
modify such schedule.

3.

NEW PREMISES COMMENCEMENT DATE AND SUBSTANTIAL COMPLETION.

(a)
New  Premises  Commencement  Date.  The  Second  Extended  Term  shall  commence  on  the  date  (the  “New
Premises Commencement Date”) which is the later of:  (i) August 1, 2023, or (ii) the date the Tenant Improvements have
been “substantially completed” (as defined below) in the New Premises; provided, however, that if substantial completion
of  the  Tenant  Improvements  is  delayed  as  a  result  of  any  Tenant  Delays  described  in  Section  4  below,  then  the  New
Premises  Commencement  Date  as  would  otherwise  have  been  established  pursuant  to  this  Section  3(a)(ii)  shall  be
accelerated by the number of days of such Tenant Delays.

(b)
Substantial Completion; Punch-List.  For purposes of Section 3(a)(ii) above, the Tenant Improvements shall be
deemed  to  be  “substantially  completed”  when  Landlord:  (i)  is  able  to  provide  Tenant  reasonable  access  to  the  New
Premises  and  (ii)  has  substantially  performed  the  Tenant  Improvements  described  in  the  Scope  of  Work,  other  than
decoration and minor “punch-list” type items and adjustments which do not materially interfere with Tenant’s access to or
use  of  the  New  Premises.  Within  ten  (10)  days  after  such  substantial  completion,  Tenant  shall  conduct  a  walk-through
inspection of the New Premises with Landlord and provide to Landlord a written punch-list specifying those decoration
and other punch-list items which require completion, which items Landlord shall thereafter diligently complete; provided,
however, that Tenant shall be responsible, at Tenant’s sole cost and expense, for the remediation of any items on the punch-
list caused by Tenant’s acts or omissions.

Delivery of Possession.  Landlord agrees to deliver possession of the New Premises to Tenant when the Tenant

(c)
Improvements have been substantially completed in accordance with Section (b) above.

EXHIBIT B

Tenant agrees that if Landlord is unable to deliver possession of the New Premises to Tenant on or prior  to any particular
date,  the Amended  Lease  shall  not  be  void  or  voidable,  nor  shall  Landlord  be  liable  to  Tenant  for  any  loss  or  damage
resulting therefrom.

4.
TENANT DELAYS.  For purposes of this Work Letter, “Tenant Delays” shall mean any delay in the completion
of the Tenant Improvements resulting from any or all of the following:  (a) Tenant’s failure to timely perform any of its
obligations pursuant to this Work Letter, including any failure to complete, on or before the due date therefor, any action
item  which  is  Tenant’s  responsibility  pursuant  to  any  schedule  delivered  by  Landlord  to  Tenant  pursuant  to  this  Work
Letter; (b) Tenant’s changes to the Scope of Work; (c) Tenant’s request for materials, finishes, or installations which are not
readily available or which are incompatible with the Standards; (d) any delay of Tenant in making payment to Landlord for
Tenant’s share of any costs in excess of the cost of the Tenant Improvements as described in the Scope of Work; or (e) any
other  act  or  failure  to  act  by Tenant,  Tenant’s  employees,  agents,  architects,  independent  contractors,  consultants  and/or
any other person performing or required to perform services on behalf of Tenant.

5.
FORCE  MAJEURE  DELAYS.  For  purposes  of  this  Work  Letter,  “Force  Majeure  Delays”  shall  mean  any
actual  delay  beyond  the  reasonable  control  of  Landlord  in  the  construction  of  the Tenant  Improvements, which is  not  a
Tenant Delay and which is caused by any of the causes described in Section
29.17 of the Original Lease.

IT ALLOWANCE.  Landlord shall provide to Tenant an allowance of up to $2.00 per rentable square foot of the
6.
New Premises (i.e., up to $3,240.00, based on the New Premises consisting of approximately 1,620 rentable square feet,
hereinafter  referred  to  as  the  “Allowance”)  to  reimburse  Tenant  for  the  procurement  and  installation  of  internet  and
telecommunications  infrastructure  in  the  New  Premises,  provided  that  Tenant  submits  to  Landlord  copies  of  contracts,
receipts,  invoices,  and  other  back-up  documentation  reasonably  requested  by  Landlord  evidencing  such  IT  costs
(collectively,  the  “Cost  Documentation”),  if  at  all,  within  six  (6)  months  following  the  Effective  Date  (the  “Outside
Date”).  Landlord shall not reimburse Tenant for any costs for which Tenant fails to submit Cost Documentation prior to
the Outside Date.  Notwithstanding anything in the Amended Lease to the contrary, Landlord shall not be obligated to pay
any portion of the Allowance during the continuance of  an uncured default under the Amended Lease.

EXHIBIT B

SCHEDULE 1

SCOPE OF WORK

Landlord to combine the westernmost two (2) offices into one aluminum-framed glass front conference room. The

●
glass on the conference room to be partially frosted similar to the Current Premises.

●
Electrical to be distributed where needed throughout the New Premises per a mutually agreed upon furniture plan,
including  outlets  for  2 WAP  locations  in  the  ceiling  and  a  connect  track  in  the  floor  of  the  new  large  conference  room
providing electrical and data access to the conference room table from the south wall of that room.

Landlord to install new lower and upper cabinetry, dishwasher (provided with appropriate plumbing), backsplash,

●
and hard surface countertop in the kitchen.

New paint to be installed throughout and the stained areas of the carpet to either be repaired (to match existing) or

●
replaced throughout.  New LVT/LVP in kitchen area.

The wall that separates the kitchen area from the balance of the suite to be removed or substantially opened up to

●
create an open kitchen feel.

Landlord shall confirm the kitchen is plumbed for a refrigerator with an ice machine and that an in-sink disposal is

●
in-place and functional.  Refrigerator and other non-built-in kitchen appliances to be provided by Tenant.

Both conference rooms to have wall (south) mount backing/strapping or painted mounting board for TV installs,
●
which will accommodate Tenant’s two (2) TV’s on the south wall of the large conference room, and one (1) TV on the
south wall of the small conference room.  All mounts to be centered on the walls.  TV’s to be provided by Tenant.

SCHEDULE 1

Subsidiaries of the Company
XOMA Technology Ltd.
XOMA (US) LLC
XOMA UK Limited
XRL 1 LLC

Jurisdiction of Organization
Bermuda
Delaware
United Kingdom
Delaware

Exhibit 21.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos. 333-269459, 333-151416, 333-171429, 333-174730, 333-181849, 333-198719, 333-
204367, 333-212238, 333-218378, 333-232398, 333-265248 and 333-272054 on Form S-8 and Registration Statement No. 333-254073 on Form S-3 of our report dated
March 8, 2024, relating to the consolidated financial statements of XOMA Corporation, appearing in this Annual Report on Form 10-K for the year ended December 31,
2023.

Exhibit 23.1

/s/ Deloitte & Touche LLP
San Francisco, California
March 8, 2024

Exhibit 31.1

I, Owen Hughes, certify that:

1. I have reviewed this annual report on Form 10-K of XOMA Corporation;

Certification

2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this report;

3.  Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all
material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report;

4. The registrant’s other certifying officers 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))) for the registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under  our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted accounting principles.

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such
evaluation; and

d)  Disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the
registrant’s  most  recent  fiscal  quarter  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 officers 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 registrant’s board of directors (or persons performing the equivalent
function):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: March 8, 2024

/s/ OWEN HUGHES
Owen Hughes
Chief Executive Officer

Exhibit 31.2

I, Thomas Burns, certify that:

1. I have reviewed this annual report on Form 10-K of XOMA Corporation;

Certification

2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this report;

3.  Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all
material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report;

4. The registrant’s other certifying officers 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))) for the registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under  our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted accounting principles.

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such
evaluation; and

d)  Disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the
registrant’s  most  recent  fiscal  quarter  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 officers 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 registrant’s board of directors (or persons performing the equivalent
function):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: March 8, 2024

/s/ THOMAS BURNS
Thomas Burns
Senior Vice President, Finance and Chief Financial Officer

CERTIFICATION

Exhibit 32.1

Pursuant to the requirement set forth in Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”) and
Section  1350  of  Chapter  63  of  Title  18  of  the  United  States  Code  (18  U.S.C.  §1350),  Owen  Hughes,  Chief  Executive  Officer  of
XOMA  Corporation  (the  “Company”),  and  Thomas  Burns,  Senior  Vice  President,  Finance  and  Chief  Financial  Officer  of  the
Company, each hereby certifies that, to the best of his or her knowledge:

1. The Company’s Annual Report on Form 10-K for the year ended December 31, 2023, to which this Certification is attached

as Exhibit 32.1, fully complies with the requirements of Section 13(a) or Section 15(d) of the Exchange Act; and

2. The  information  contained  in  Exhibit  32.1  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of

operations of the Company.

IN WITNESS WHEREOF, the undersigned have set their hands hereto as of the 8th day of March, 2024

/s/ OWEN HUGHES
Owen Hughes
Chief Executive Officer

/s/ THOMAS BURNS
Thomas Burns
Senior Vice President, Finance and Chief Financial Officer

3. This  certification  accompanies  the  Form  10-K  to  which  it  relates,  is  not  deemed  filed  with  the  Securities  and  Exchange
Commission  and  is  not  to  be  incorporated  by  reference  into  any  filing  of  XOMA  Corporation  under  the  Securities Act  of
1933, as amended, or the Securities Exchange Act of 1934, as amended (whether made before or after the date of the Form
10-K), irrespective of any general incorporation language contained in such filing.

XOMA CORPORATION

INCENTIVE COMPENSATION RECOUPMENT POLICY

Exhibit 97

1.

INTRODUCTION

The  Compensation  Committee  (the  “Compensation  Committee”)  of  the  Board  of  Directors  (the  “Board”)  of
XOMA  Corporation,  a  Delaware  corporation  (the  “Company”),  has  determined  that  it  is  in  the  best  interests  of  the
Company and its stockholders to adopt this Incentive Compensation Recoupment Policy (this “Policy”) providing for the
Company’s  recoupment  of  Recoverable  Incentive  Compensation  that  is  received  by  Covered  Officers  of  the  Company
under  certain  circumstances.  Certain  capitalized  terms  used  in  this  Policy  have  the  meanings  given  to  such  terms  in
Section 3 below.

This  Policy  is  designed  to  comply  with,  and  shall  be  interpreted  to  be  consistent  with,  Section  10D  of  the
Exchange  Act,  Rule  10D-1  promulgated  thereunder  (“Rule  10D-1”)  and  Nasdaq  Listing  Rule  5608  (the  “Listing
Standards”).

2.

EFFECTIVE DATE

This Policy shall apply to all Incentive Compensation that is received by a Covered Officer on or after October 2,
2023 (the “Effective Date”). Incentive Compensation is deemed “received” in the Company’s fiscal period in which the
Financial Reporting Measure specified in the Incentive Compensation award is attained, even if the payment or grant of
such Incentive Compensation occurs after the end of that period.

3.

DEFINITIONS

“Accounting Restatement” means an accounting restatement that the Company is required to prepare due to the
material noncompliance of the Company with any financial reporting requirement under the securities laws, including any
required  accounting  restatement  to  correct  an  error  in  previously  issued  financial  statements  that  is  material  to  the
previously issued financial statements, or that would result in a material misstatement if the error were corrected in the
current period or left uncorrected in the current period.

“Accounting  Restatement  Date”  means  the  earlier  to  occur  of  (a)  the  date  that  the  Board,  a  committee  of  the
Board authorized to take such action, or the officer or officers of the Company authorized to take such action if Board
action  is  not  required,  concludes,  or  reasonably  should  have  concluded,  that  the  Company  is  required  to  prepare  an
Accounting Restatement, or (b) the date that a court, regulator or other legally authorized body directs the Company to
prepare an Accounting Restatement.

“Administrator” means the Compensation Committee or, in the absence of such committee, the Board.

“Code” means the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated thereunder.

“Covered Officer” means each current and former Executive Officer.

“Exchange” means The Nasdaq Stock Market LLC.

“Exchange Act” means the U.S. Securities Exchange Act of 1934, as amended.

“Executive Officer” means the Company’s president, principal financial officer, principal accounting officer (or if
there is no such accounting officer, the controller), any vice-president of the Company in charge of a principal business
unit,  division,  or  function  (such  as  sales,  administration,  or  finance),  any  other  officer  who  performs  a  policy-making
function, or any other person who performs similar policy-making functions for the Company. Executive officers of the
Company’s parent(s) or subsidiaries are deemed executive officers of the Company if they perform such policy-making
functions  for  the  Company.  Policy-making  function  is  not  intended  to  include  policy-making  functions  that  are  not
significant.  Identification  of  an  executive  officer  for  purposes  of  this  Policy  would  include  at  a  minimum  executive
officers identified pursuant to Item 401(b) of Regulation S-K promulgated under the Exchange Act.

“Financial  Reporting  Measures”  means  measures  that  are  determined  and  presented  in  accordance  with  the
accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part
from  such  measures,  including  Company  stock  price  and  total  stockholder  return  (“TSR”).  A  measure  need  not  be
presented in the Company’s financial statements or included in a filing with the SEC in order to be a Financial Reporting
Measure.

“Incentive  Compensation”  means  any  compensation  that  is  granted,  earned  or  vested  based  wholly  or  in  part

upon the attainment of a Financial Reporting Measure.

“Lookback  Period”  means  the  three  completed  fiscal  years  immediately  preceding  the Accounting  Restatement
Date,  as  well  as  any  transition  period  (resulting  from  a  change  in  the  Company’s  fiscal  year)  within  or  immediately
following  those  three  completed  fiscal  years  (except  that  a  transition  period  of  at  least  nine  months  shall  count  as  a
completed fiscal year). Notwithstanding the foregoing, the Lookback Period shall not include fiscal years completed prior
to the Effective Date.

“Recoverable Incentive Compensation” means Incentive Compensation received by a Covered Officer during the
Lookback  Period  that  exceeds  the  amount  of  Incentive  Compensation  that  would  have  been  received  had  such  amount
been determined based on the Accounting Restatement, computed without regard to any taxes paid (i.e., on a gross basis
without regard to tax withholdings and other deductions). For any compensation plans or programs that take into account
Incentive  Compensation,  the  amount  of  Recoverable  Incentive  Compensation  for  purposes  of  this  Policy  shall  include,
without limitation, the amount contributed to any notional account based on Recoverable Incentive Compensation and any
earnings to date on that notional amount. For any Incentive Compensation that is based on stock price or TSR, where the
Recoverable  Incentive  Compensation  is  not  subject  to  mathematical  recalculation  directly  from  the  information  in  an
Accounting Restatement, the Administrator will determine the amount of Recoverable Incentive Compensation based on a
reasonable  estimate  of  the  effect  of  the Accounting  Restatement  on  the  stock  price  or  TSR  upon  which  the  Incentive
Compensation was received. The Company shall maintain documentation of the determination of that reasonable estimate
and provide such documentation to the Exchange in accordance with the Listing Standards.

“SEC” means the U.S. Securities and Exchange Commission.

4.

RECOUPMENT

(a)

Applicability of Policy. This Policy applies to Incentive Compensation received by a Covered Officer (i)
after  beginning  services  as  an  Executive  Officer,  (ii)  who  served  as  an  Executive  Officer  at  any  time  during  the
performance period for such Incentive Compensation, (iii) while the Company had a class of securities listed on a national
securities exchange or a national securities association, and (iv) during the Lookback Period.

(b)

Recoupment Generally.  Pursuant to the provisions of this Policy, if there is an

2

Accounting  Restatement,  the  Company  must  reasonably  promptly  recoup  the  full  amount  of  the  Recoverable  Incentive
Compensation,  unless  the  conditions  of  one  or  more  subsections  of  Section  4(c)  of  this  Policy  are  met  and  the
Compensation  Committee,  or,  if  such  committee  does  not  consist  solely  of  independent  directors,  a  majority  of  the
independent  directors  serving  on  the  Board,  has  made  a  determination  that  recoupment  would  be  impracticable.
Recoupment is required regardless of whether the Covered Officer engaged in any misconduct and regardless of fault, and
the  Company’s  obligation  to  recoup  Recoverable  Incentive  Compensation  is  not  dependent  on  whether  or  when  any
restated financial statements are filed.  

(c)

Impracticability of Recovery. Recoupment may be determined to be impracticable if, and only if:

(i)

the direct expense paid to a third party to assist in enforcing this Policy would exceed the amount
of  the  applicable  Recoverable  Incentive  Compensation;  provided  that,  before  concluding  that  it  would  be
impracticable to recover any amount of Recoverable Incentive Compensation based on expense of enforcement,
the  Company  shall  make  a  reasonable  attempt  to  recover  such  Recoverable  Incentive  Compensation,  document
such  reasonable  attempt(s)  to  recover,  and  provide  that  documentation  to  the  Exchange  in  accordance  with  the
Listing Standards; or

(ii)

recoupment  of  the  applicable  Recoverable  Incentive  Compensation  would  likely  cause  an
otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company,
to fail to meet the requirements of Code Section 401(a)(13) or Code Section 411(a) and regulations thereunder.

(d)

Sources of Recoupment.  To the extent permitted by applicable law, the Administrator shall, in its sole
discretion, determine the timing and method for recouping Recoverable Incentive Compensation hereunder, provided that
such  recoupment  is  undertaken  reasonably  promptly. The Administrator  may,  in  its  discretion,  seek  recoupment  from  a
Covered Officer from any of the following sources or a combination thereof, whether the applicable compensation was
approved,  awarded,  granted,  payable  or  paid  to  the  Covered  Officer  prior  to,  on  or  after  the  Effective  Date:  (i)  direct
repayment of Recoverable Incentive Compensation previously paid to the Covered Officer; (ii) cancelling prior cash or
equity-based awards (whether vested or unvested and whether paid or unpaid); (iii) cancelling or offsetting against any
planned  future  cash  or  equity-based  awards;  (iv)  forfeiture  of  deferred  compensation,  subject  to  compliance  with  Code
Section  409A;  and  (v)  any  other  method  authorized  by  applicable  law  or  contract.  Subject  to  compliance  with  any
applicable law, the Administrator may effectuate recoupment under this Policy from any amount otherwise payable to the
Covered Officer, including amounts payable to such individual under any otherwise applicable Company plan or program,
e.g.,  base  salary,  bonuses  or  commissions  and  compensation  previously  deferred  by  the  Covered  Officer.  The
Administrator  need  not  utilize  the  same  method  of  recovery  for  all  Covered  Officers  or  with  respect  to  all  types  of
Recoverable Incentive Compensation.

(e)

No  Indemnification  of  Covered  Officers.  Notwithstanding  any  indemnification  agreement,  applicable
insurance  policy  or  any  other  agreement  or  provision  of  the  Company’s  certificate  of  incorporation  or  bylaws  to  the
contrary,  no  Covered  Officer  shall  be  entitled  to  indemnification  or  advancement  of  expenses  in  connection  with  any
enforcement  of  this  Policy  by  the  Company,  including  paying  or  reimbursing  such  Covered  Officer  for  insurance
premiums to cover potential obligations to the Company under this Policy.

(f)

Indemnification  of Administrator. Any  members  of  the Administrator,  and  any  other  members  of  the
Board  who  assist  in  the  administration  of  this  Policy,  shall  not  be  personally  liable  for  any  action,  determination  or
interpretation made with respect to this Policy and shall be indemnified by the

3

Company to the fullest extent under applicable law and Company policy with respect to any such action, determination or
interpretation.  The  foregoing  sentence  shall  not  limit  any  other  rights  to  indemnification  of  the  members  of  the  Board
under applicable law or Company policy.

(g)

No “Good Reason” for Covered Officers.  Any action by the Company to recoup or any recoupment of
Recoverable Incentive Compensation under this Policy from a Covered Officer shall not be deemed (i) “good reason” for
resignation or to serve as a basis for a claim of constructive termination under any benefits or compensation arrangement
applicable to such Covered Officer, or (ii) to constitute a breach of a contract or other arrangement to which such Covered
Officer is party.

5.

ADMINISTRATION

Except as specifically set forth herein, this Policy shall be administered by the Administrator. The Administrator
shall have full and final authority to make any and all determinations required under this Policy.  Any determination by the
Administrator with respect to this Policy shall be final, conclusive and binding on all interested parties and need not be
uniform  with  respect  to  each  individual  covered  by  this  Policy.  In  carrying  out  the  administration  of  this  Policy,  the
Administrator is authorized and directed to consult with the full Board or such other committees of the Board as may be
necessary or appropriate as to matters within the scope of such other committee’s responsibility and authority. Subject to
applicable law, the Administrator may authorize and empower any officer or employee of the Company to take any and all
actions that the Administrator, in its sole discretion, deems necessary or appropriate to carry out the purpose and intent of
this Policy (other than with respect to any recovery under this Policy involving such officer or employee).

6.

SEVERABILITY

If any provision of this Policy or the application of any such provision to a Covered Officer shall be adjudicated to
be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other
provisions of this Policy, and the invalid, illegal or unenforceable provisions shall be deemed amended to the minimum
extent necessary to render any such provision or application enforceable.

7.

NO IMPAIRMENT OF OTHER REMEDIES

Nothing contained in this Policy, and no recoupment or recovery as contemplated herein, shall limit any claims,
damages or other legal remedies the Company or any of its affiliates may have against a Covered Officer arising out of or
resulting from any actions or omissions by the Covered Officer. This Policy does not preclude the Company from taking
any other action to enforce a Covered Officer’s obligations to the Company, including, without limitation, termination of
employment and/or institution of civil proceedings. This Policy is in addition to the requirements of Section 304 of the
Sarbanes-Oxley  Act  of  2002  (“SOX  304”)  that  are  applicable  to  the  Company’s  Chief  Executive  Officer  and  Chief
Financial Officer and to any other compensation recoupment policy and/or similar provisions in any employment, equity
plan, equity award, or other individual agreement, to which the Company is a party or which the Company has adopted or
may adopt and maintain from time to time; provided, however, that compensation recouped pursuant to this Policy shall
not be duplicative of compensation recouped pursuant to SOX 304 or any such compensation recoupment policy and/or
similar  provisions  in  any  such  employment,  equity  plan,  equity  award,  or  other  individual  agreement  except  as  may  be
required by law.

4

8.

AMENDMENT; TERMINATION

The Administrator may amend, terminate or replace this Policy or any portion of this Policy at any time and from
time  to  time  in  its  sole  discretion.  The  Administrator  shall  amend  this  Policy  as  it  deems  necessary  to  comply  with
applicable law or any Listing Standard.

9.

SUCCESSORS

This Policy shall be binding and enforceable against all Covered Officers and, to the extent required by Rule 10D-
1  and/or  the  applicable  Listing  Standards,  their  beneficiaries,  heirs,  executors,  administrators  or  other  legal
representatives.

10.

REQUIRED FILINGS

The Company shall make any disclosures and filings with respect to this Policy that are required by law, including

as required by the SEC.

*

*

*

*

*

5

XOMA CORPORATION

INCENTIVE COMPENSATION RECOUPMENT POLICY

FORM OF EXECUTIVE ACKNOWLEDGMENT

I,  the  undersigned,  agree  and  acknowledge  that  I  am  bound  by,  and  subject  to,  the  XOMA  Corporation  Incentive
Compensation Recoupment Policy, as may be amended, restated, supplemented or otherwise modified from time to time
(the “Policy”). In the event of any inconsistency between the Policy and the terms of any employment agreement, offer
letter or other individual agreement with XOMA Corporation (the “Company”) to which I am a party, or the terms of any
compensation  plan,  program  or  agreement,  whether  or  not  written,  under  which  any  compensation  has  been  granted,
awarded, earned or paid to me, the terms of the Policy shall govern.

In the event that the Administrator (as defined in the Policy) determines that any compensation granted, awarded, earned
or  paid  to  me  must  be  forfeited  or  reimbursed  to  the  Company  pursuant  to  the  Policy,  I  will  promptly  take  any  action
necessary  to  effectuate  such  forfeiture  and/or  reimbursement.  I  further  agree  and  acknowledge  that  I  am  not  entitled  to
indemnification,  and  hereby  waive  any  right  to  advancement  of  expenses,  in  connection  with  any  enforcement  of  the
Policy by the Company.

Agreed and Acknowledged:

Name: 

Title: 

Date: