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ABEO US Equity

Abeona Therapeutics Inc.Health Care · Pharmaceutical Preparations · CIK 318306 · FY ends Dec 31
$6.13
-0.03 (-0.49%)
USD · as of 2026-08-19 · marketstack

ABEO · 10-K · period ended 2021-12-31

← all ABEO documents
filed 2022-03-31 · EDGAR original ↗

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ITEM 1A. RISK FACTORS

Our

business, financial condition, financial results, and future growth prospects are subject to a number of risks and uncertainties, including

those set forth below. The occurrence of any of the following risks could have a material adverse effect on our business, financial condition,

financial results, and future growth prospects. Additional risks and uncertainties that are not currently known to us or that we do not

currently believe to be material may also negatively affect our business, financial condition, financial results, and future growth prospects.

RISK

FACTOR SUMMARY

Our

business is subject to numerous risks and uncertainties, including those described in Item 1A “Risk Factors.” These risks

include, but are not limited to the following:

● Our quarterly operating results may fluctuate significantly.

Risks

related to the discovery and development of our product candidates

Our

cell and gene therapy product candidates are based on proprietary methodologies, which makes it difficult to predict the time

and cost of product candidate development and subsequently obtaining regulatory approval. Only a few gene therapy products have been

approved in the U.S. and the EU.

We

have concentrated our therapeutic product research and development efforts on our cell and gene therapy platform, and our future

success depends on the successful development of this therapeutic approach. There can be no assurance that any development problems we

experience in the future related to our gene and cell therapy platform will not cause significant delays or unanticipated costs, or that

such development problems can be solved. We may also experience delays in developing a sustainable, reproducible and commercial-scale

manufacturing process or transferring that process to commercial partners, which may prevent us from completing our clinical studies

or commercializing our products on a timely or profitable basis, if at all.

In

addition, the clinical study requirements of the FDA, the EMA, and other regulatory agencies and the criteria these regulators use to

determine the safety and efficacy of a product candidate vary substantially according to the type, complexity, novelty and intended use

and market of the potential products. The regulatory approval process for novel product candidates such as ours can be more expensive

and take longer than for other, better known or more extensively studied pharmaceutical or other product candidates. Given that only

a few gene therapy products have been approved in the Western world, it is not possible to predict how long it will take or how much

it will cost to obtain regulatory approvals for our product candidates in the United States, the EU or other jurisdictions. Approvals

by the EMA and the European Commission may not be indicative of what the FDA may require for approval.

Regulatory

requirements governing cell and gene therapy products have evolved and may continue to change in the future. For example, the

FDA has established the OTAT within CBER to consolidate the review of gene therapy and related products, and the Cellular, Tissue and

Gene Therapies Advisory Committee to advise CBER on its review.

Regulatory

requirements in the United States and in other jurisdictions governing gene therapy products have changed frequently and will continue

to change in the future as scientific knowledge is acquired. The FDA and EMA have each expressed interest in further regulating gene

therapy. For example, the FDA has established the Office Tissues and Advanced Therapies within CBER to consolidate the review of gene

therapy and related products, and the Cellular, Tissue and Gene Therapies Advisory Committee to advise CBER on its review. Over the last

few years, FDA, through CBER, has provided significant guidance regarding the development of gene therapies. Additionally, the EMA advocates

a risk-based approach to the development of a gene therapy product. Agencies at both the federal and state level in the United States,

as well as the U.S. congressional committees and other governments or governing agencies, have also expressed interest in further regulating

the biotechnology industry. Such action may delay or prevent commercialization of some, or all, of our product candidates. These regulatory

review agencies, committees and advisory groups and the new requirements and guidelines they promulgate may lengthen the regulatory review

process, require us to perform additional or larger studies, increase our development costs, lead to changes in regulatory positions

and interpretations, delay or prevent approval and commercialization of these treatment candidates or lead to significant post-approval

studies, limitations, or restrictions. As we advance our product candidates, we will be required to consult with these regulatory and

advisory groups and comply with applicable requirements and guidelines. If we fail to do so, we may be required to delay or discontinue

development of our product candidates. Delay or failure to obtain, or unexpected costs in obtaining, the regulatory approval necessary

to bring a potential product to market could decrease our ability to generate sufficient product revenue to maintain our business.

We

may encounter substantial delays in our clinical studies, such as clinical holds, or we may fail to demonstrate safety and efficacy to

the satisfaction of applicable regulatory authorities.

Before

obtaining marketing approval from regulatory authorities for the sale of our product candidates, we must conduct extensive clinical studies

to demonstrate the safety, purity and potency, and efficacy, of the product candidates in humans. Clinical testing is expensive, time-consuming,

and uncertain as to outcome. This is especially true for rare and/or complicated diseases. We cannot guarantee that any clinical studies

will be conducted as planned or completed on schedule, if at all. A failure of one or more clinical studies can occur at any stage of

testing.

The

results of preclinical studies, preliminary study results, and early clinical trials of our product candidates may not be predictive

of the results of later-stage clinical trials or the ultimately completed trial. Product candidates in later stages of clinical trials

may fail to show the desired safety and efficacy traits despite having progressed through preclinical studies and initial clinical trials.

Preclinical and early clinical studies may also reveal unfavorable product candidate characteristics, including safety concerns. We may

also experience numerous unforeseen events during, or as a result of, clinical trials that could delay or prevent our ability to receive

marketing approval or commercialize our product candidates, including:

Delays

in launching clinical trials resulting from FDA or other regulatory actions, such as a clinical hold letter, would delay the commercialization

of our product candidates and our ability to generate revenue, which would have an adverse effect on our business. For example, in September

2019, we received a clinical hold letter in connection with our Phase 3 clinical trial for EB-101 stating that the FDA would not provide

approval for us to begin our planned Phase 3 clinical trial for EB-101 until we submitted additional data points on transport stability

of EB-101 to clinical sites. Although the FDA removed the clinical hold in December 2019 and provided clearance for us to proceed with

our planned Phase 3 clinical trial, we may encounter similar delays in our clinical studies in the future.

Significant

delays relating to any preclinical or clinical trials also could shorten any periods during which we may have the exclusive right to

commercialize our product candidates or allow our competitors to bring products to market before we do. This may prevent us from receiving

marketing approvals and impair our ability to successfully commercialize our product candidates. If any of the foregoing were to occur,

our business, financial condition, results of operations, and prospects will be materially harmed.

We

may find it difficult to enroll patients in our clinical studies, which could delay or prevent clinical studies of our product candidates.

Identifying

and qualifying patients to participate in clinical studies of our product candidates is critical to our success. The timing of our clinical

studies depends on the speed at which we can recruit eligible patients to participate in testing our product candidates. We have experienced

delays in some of our clinical studies due to the ultra-rare nature of the diseases we aim to treat, and we may experience similar delays

in the future. If patients are unwilling to participate in our cell and gene therapy studies because of negative publicity from

adverse events in the biotechnology or gene therapy industries or for other reasons, including competitive clinical studies for similar

patient populations, the timeline for recruiting patients, conducting studies, and obtaining regulatory approval of potential products

may be delayed. These delays could result in increased costs, delays in advancing our product development, delays in testing the effectiveness

of our technology or termination of the clinical studies altogether.

We

may not be able to identify, recruit or enroll a sufficient number of patients, or those with required or desired characteristics to

achieve diversity in a study, to complete our clinical studies in a timely manner. Patient enrollment is affected by factors including:

● severity of the disease under investigation;

● design of the study protocol;

● size and nature of the patient population;

● eligibility criteria for and design of the study in question;

● proximity and availability of clinical study sites for prospective patients;

● availability of competing therapies and clinical studies;

● efforts to facilitate timely enrollment in clinical studies;

● ability to compensate patients for their time and effort;

● inability to obtain or maintain patient informed consents;

● patient referral practices of physicians; and

● ability to monitor patients adequately during and after treatment.

We

also plan to seek initial marketing approval in the European Union in addition to the U.S. Our ability to successfully initiate, enroll

and complete a clinical study in any foreign country is subject to additional risks unique to conducting business in foreign countries,

such as different standards for the conduct of clinical studies; different laws, medical standards, and regulatory requirements; and

the ability to establish or manage relationships with treatment centers, contract research organizations and physicians.

If

we have difficulty enrolling a sufficient number of patients to conduct our clinical studies as planned our development costs may increase,

the time for completion of clinical trials may increase, we may need to delay, limit or terminate ongoing or planned clinical studies,

any of which would have an adverse effect on our business.

Our

products or product candidates may cause undesirable side effects or have other properties that could delay or prevent their regulatory

approval or commercialization.

Undesirable

side effects caused by our products or product candidates, including adverse events associated with our product candidates, could interrupt,

delay, or halt clinical trials and could result in the denial of regulatory approval or more limited approvals by the FDA, EMA or other

regulatory authorities for any or all targeted indications, or the inclusion of unfavorable information in our product labeling, such

as limitations on the indicated uses or populations for which the products may be marketed or distributed, a label with significant safety

warnings, including boxed warnings, contraindications, and precautions, a label without statements necessary or desirable for successful

commercialization, or may result in requirements for costly post-marketing testing and surveillance, or other requirements, including

REMS, to monitor the safety or efficacy of the products. These could in turn prevent us from commercializing our products or product

candidates and generating revenues from their sale.

In

addition, if we or others identify undesirable side effects caused by our product candidates after receipt of marketing approval, the

regulatory authorities may require the addition of restrictive labeling statements. Regulatory authorities may withdraw their approval

of the product. We also may be required to change the way the product is administered or conduct additional clinical trials. Any of these

events could prevent us from achieving or maintaining market acceptance of the affected products or product candidate or could substantially

increase the costs and expenses of commercializing the products or product candidate, which in turn could delay or prevent us from generating

significant revenues from its sale or adversely affect our reputation.

Even

if we complete the necessary preclinical and clinical studies, we cannot predict when or if we will obtain regulatory approval to commercialize

a product candidate or the approval may be for a narrower indication than we expect.

We

cannot commercialize a product until the appropriate regulatory authorities have reviewed and approved the product candidate. Even if

our product candidates demonstrate safety and efficacy in clinical studies, the regulatory agencies may not complete their review processes

in a timely manner, or we may not be able to obtain regulatory approval. Additional delays may result if an FDA Advisory Committee or

other regulatory advisory group or authority recommends non-approval or restrictions on approval. In addition, we may experience delays

or rejections based on additional government regulation from future legislation or administrative action, or changes in regulatory agency

policy during the period of product development, clinical studies, and the review process. Regulatory agencies also may approve a treatment

candidate for fewer or more limited indications, populations, or uses than requested or may grant approval subject to the performance

of post-marketing studies, surveillance, or other requirements. In addition, regulatory agencies may not approve the labeling claims

that are necessary or desirable for the successful commercialization of our treatment candidates, or may require significant safety warnings,

including black box warnings, contraindications, and precautions. For example, the development of our product candidates for pediatric

use is an important part of our current business strategy, and if we are unable to obtain regulatory approval for the desired age ranges,

our business may suffer.

We

have received and may apply for additional designations intended to facilitate or encourage product candidate development. We may not

receive any such designations or be able to maintain them. Moreover, any such designations may not lead to faster development or regulatory

review or approval and it does not increase the likelihood that our product candidates will receive marketing approval.

Our

product candidates have received regulatory designations including breakthrough therapy designation, RMAT designation, fast track designation,

and rare pediatric disease designation from the FDA. In the future and as appropriate, we may seek additional product designations. Receipt

of such a designation is within the discretion of the FDA. Even if we believe one of our product candidates meets the criteria for a

designation, the FDA may disagree. In any event, the receipt of such a designation for a product candidate may not result in a faster

development process, review, or approval compared to product candidates considered for approval under conventional FDA procedures and

does not assure ultimate marketing approval by the FDA. In addition, the FDA may later decide that the product candidates no longer meet

the designation conditions, in which case any granted designations may be revoked. Finally, specifically with respect to our rare pediatric

disease designations, if we are not able to obtain FDA approval of our designated product candidates before the statute sunsets, we would

not be eligible to receive priority review vouchers.

Certain

of our product candidates have received orphan drug designation from the FDA, there is no guarantee that we will be able to maintain

this designation, receive this designation for any of our other product candidates, or receive or maintain any corresponding benefits,

including periods of exclusivity.

While

orphan drug designation provides certain advantages, it neither shortens the development time or regulatory review time of a product

candidate nor gives the product candidate any advantage in the regulatory review or approval process. Generally, if a product candidate

with orphan drug designation subsequently receives marketing approval before another product considered by the FDA or comparable foreign

regulatory authorities to be the same, for the same orphan indication, the product is entitled to a period of marketing exclusivity,

which precludes the FDA or comparable foreign regulatory authorities from approving another marketing application for the same drug or

biologic for the same indication for seven years. We may not be able to obtain any future orphan drug designations that we apply for,

orphan drug designations do not guarantee that we will be able to successfully develop our product candidates, and there is no guarantee

that we will be able to maintain any orphan drug designations that we receive. For instance, orphan drug designation may be revoked if

the FDA finds that the request for designation contained an untrue statement of material fact or omitted material information, or if

the FDA finds that the product candidate was not eligible for designation at the time of the submission of the request. Moreover, we

may ultimately not receive any period of regulatory exclusivity if our product candidates are approved. For instance, we may not receive

orphan product regulatory exclusivity if the indication for which we receive FDA approval is broader than the designation. Orphan exclusivity

may also be lost for the same reasons that the designation may be lost. Orphan exclusivity may further be lost if we are unable to assure

a sufficient quantity of the product to meet the needs of patients with the rare disease or condition.

Even

if we obtain orphan exclusivity for any of our current or future product candidates, that exclusivity may not effectively protect the

product from competition as different products can be approved for the same condition or products that are the same as ours can be approved

for different conditions. Even after an orphan product is approved, the FDA or comparable foreign regulatory authorities can also subsequently

approve a product containing the same principal molecular features for the same condition if the FDA concludes that the later product

is clinically superior. The FDA may further grant orphan drug designation to multiple sponsors for the same compound or active molecule

and for the same indication. If another sponsor receives FDA or comparable foreign regulatory authority approval for such product before

we do, we would be prevented from launching our product for the orphan indication for a period of at least seven years unless we can

demonstrate clinical superiority. FDA’s thinking around sameness with respect to gene therapies, and thus the circumstances when

clinical superiority would need to be shown, is evolving. While the agency has issued a guidance on the topic, certain decisions may

need to be made on a case by case basis, given the novelty of the technology. Moreover, third-party payors may reimburse for products

off-label even if not indicated for the orphan condition.

Even

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

Even

if we obtain regulatory approval in a jurisdiction, regulatory authorities may still impose significant restrictions on the indicated

uses or marketing of our product candidates or impose ongoing requirements for potentially costly post-approval studies, post-market

surveillance or patient or drug restrictions. Moreover, the FDA and comparable foreign regulatory authorities will continue to closely

monitor the safety profile of any product even after approval, including gene therapy specific requirements for long term follow up.

Additionally, the holder of an approved BLA is obligated to monitor and report adverse events and any failure of a product to meet the

specifications in the BLA. The holder of an approved BLA must also submit new or supplemental applications and obtain FDA approval for

certain changes to the approved product, product labeling or manufacturing process. Advertising and promotional materials must comply

with FDA rules and are subject to FDA review, in addition to other potentially applicable federal and state laws.

In

addition, product manufacturers and their facilities are subject to payment of user fees and continual review and periodic inspections

by the FDA and other regulatory authorities for compliance with cGMP and adherence to commitments made in the BLA. If we or a regulatory

agency discovers previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or that the

product is less effective than previously thought, or problems with the facility where the product is manufactured, a regulatory agency

may impose restrictions relative to that product or the manufacturing facility, including requiring recall or withdrawal of the product

from the market or suspension of manufacturing.

If

we fail to comply with applicable regulatory requirements following approval of any of our product candidates or during product development,

or if we later discovery previously unknown safety, efficacy, or manufacturing issues, the following may result:

● issuance of corrective information;

● modifications on the way the product is administered;

● modifications on promotional pieces;

● suspension or withdrawal of regulatory approval;

● suspension or termination of any ongoing clinical studies;

● seizure, detention, or recall of product;

● refusal to permit the import or export of our products; or

Any

government investigation of alleged violations of law could require us to expend significant time and resources in response and could

generate negative publicity. The occurrence of any event or penalty described above may inhibit our ability to commercialize our product

candidates and generate revenues.

The

FDA’s policies may change, and additional government regulations may be enacted, that could prevent, limit or delay regulatory

approval of our product candidates, that could limit the marketability of our product candidates, or that could impose additional regulatory

obligations on us. For example, a change in administration in the U.S. may result in new, revised, postponed or frozen regulatory requirements

and associated compliance obligations. Changes in medical practice and standard of care may also impact the marketability of our product

candidates. If we are slow or unable to adapt to changes in existing requirements, standards of care, or the adoption of new requirements

or policies, or if we are not able to maintain regulatory compliance, we may lose any marketing approval that we may have obtained and

be subject to regulatory enforcement action.

Should

any of the above actions take place, they could adversely affect our ability to achieve or sustain profitability. Further, the cost of

compliance with post-approval regulations may have a negative effect on our operating results and financial condition.

The

COVID-19 pandemic and efforts to reduce its spread have affected our operations and impacted worldwide economic conditions, and could

have a material effect on our operations, business and financial condition.

Over

the past two years, the COVID-19 pandemic has resulted in intermittent shutdowns of non-essential businesses throughout the world. The

impact of the COVID-19 pandemic has also resulted in social, economic, and labor instability in the countries in which we, or the third

parties with whom we engage, operate. At various times, the COVID-19 pandemic has substantially burdened healthcare systems worldwide,

sometimes delaying enrollment in and progression of clinical trials. Required inspections and reviews by regulatory agencies have also

been delayed at times due to the focus of resources on COVID-19, as well as travel and other restrictions. For example, our Phase 3 VIITALTM

clinical trial was temporarily paused in March 2020 due to the COVID-19 pandemic and the restrictions established by our clinical

trial site at Stanford University in Palo Alto, California, but resumed in June 2020. Significant delays in the timing of our clinical

trials and in regulatory reviews could adversely affect our ability to commercialize our product candidates.

We

may experience disruptions from COVID-19 that impact our business, supply chain, manufacturing operations, clinical trials, and pre-clinical

studies, including:

● the need to postpone, modify, suspend, or terminate clinical trials;

● patients may withdraw from clinical trials;

● delays or difficulties in enrolling patients in our clinical trials;

● delays or difficulties in manufacturing clinical drug material;

The

ultimate impact of the COVID-19 pandemic remains uncertain and subject to change. Due to the potential impact of the COVID-19 outbreak

on clinical trials, drug development, and manufacturing, the FDA issued guidance concerning how sponsors and investigators may address

these challenges, as well as guidance specific to gene therapies and comparable foreign regulatory authorities have done likewise. This

guidance recommended that gene therapy manufacturers perform a risk assessment to identify, evaluate, and mitigate factors that may allow

for the transmission of the SARS-CoV-2 virus. The FDA specifically recommended that manufacturers consider areas, such as donor assessments,

cellular and tissue source materials, manufacturing processes, manufacturing facility controls, product and material testing, and the

number of individuals who may receive the product. Per the guidance, risk assessment and mitigation strategies should be submitted to

the FDA.

The

COVID-19 pandemic may also continue to result in changes in laws and regulations. For example, in March 2020, the U.S. Congress passed

the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which includes various provisions regarding FDA drug

shortage reporting requirements, as well as provisions regarding supply chain security, such as risk management plan requirements, and

the promotion of supply chain redundancy and domestic manufacturing. This and any future changes in law may require that we change our

internal processes and procedures to ensure continued compliance. These changes could have a material impact on our ability to access

the capital markets as needed and on our operations and business, and those of the third parties on which we rely.

Risks

related to manufacturing

We

could experience production problems in our manufacturing facilities that result in delays in our development or commercialization programs

or otherwise adversely affect our business.

We

are susceptible to production interruptions that may impede our ability to manufacture cell and gene therapy products and produce

an adequate product supply to support clinical trials and potentially future commercialization. Several factors could cause production

interruptions, including equipment malfunctions, facility contamination, raw material shortages or contamination, natural disasters,

public health emergencies such as the COVID-19 pandemic, disruption in utility services, human error, or disruptions in the operations

of our suppliers. Our products and product candidates are biologic drugs requiring processing steps that are more complex than those

required for most chemical pharmaceuticals. We characterize our processes and products, and perform testing to ensure the safety, quality

and efficacy of each product produced. While we take significant measures to fully understand and characterize each product, the steps

we take may not be sufficient to ensure that a given lot will perform in the intended manner.

There

are several risks specific to the manufacturing process for EB-101 which require close attention. As an autologous product there are

challenges associated with viability of biopsies as an incoming material. Due to variables such as the fragility of RDEB skin and site

of the biopsy, initiation of autologous keratinocyte growth and expansion can be challenging or may be extended beyond the scheduled

timing. Another concern during manufacturing is the slowing of cell proliferation, resulting in extended manufacturing time. If pre-release

criteria are not met, the production process must be stopped and a new biopsy must be obtained. If release criteria are out of range,

epidermal sheets must be discarded and the manufacturing process must be repeated.

We

currently do not have a backup manufacturer to supply clinical trial material for EB-101. An alternative manufacturer would need to be

qualified, through regulatory filings, which could result in delays to our clinical trial timeline. The regulatory authorities also may

require additional clinical trials if a new manufacturer is relied upon for commercial production. Switching manufacturers may involve

substantial costs and could result in a delay in our desired clinical and commercial timelines.

Accordingly,

we employ multiple steps to control our manufacturing process to assure that the products or product candidate is made strictly and consistently

in compliance with the process. Problems with the manufacturing process, including even minor deviations from the normal process, could

result in product defects or manufacturing failures that result in lot failures, product recalls, product liability claims, or insufficient

inventory. We may encounter problems achieving adequate quantities and quality of clinical grade materials that meet FDA, EU or other

applicable standards or specifications with consistent and acceptable production yields and costs. In addition, the FDA, EMA and other

foreign regulatory authorities may require us to submit samples of any lot of any approved product together with the protocols showing

the results of applicable tests at any time. Under some circumstances, the FDA, EMA or other foreign regulatory authorities may require

that we not distribute a lot until the agency authorizes its release. Slight deviations in the manufacturing process, including those

affecting quality attributes and stability, may result in unacceptable changes in the product that could result in lot failures or product

recalls for approved and marketed products.

Lot

failures or product recalls could cause us to delay product launches or clinical trials, which could be costly to us and otherwise harm

our business, financial condition, results of operations and prospects. We also may encounter problems hiring and retaining the experienced

scientific, quality control and manufacturing personnel needed to operate our manufacturing process, which could result in delays in

our production or difficulties in maintaining compliance with applicable regulatory requirements. Any problems in our manufacturing process

or facilities could make us a less attractive collaborator for potential partners, including larger pharmaceutical companies and academic

research institutions, which could limit our access to additional attractive development programs. Problems in our manufacturing process

including in internal and external facilities providing supply necessary for manufacturing or challenges with procuring supplies, such

as due to global trade policies, also could restrict our ability to meet clinical trial supply demand, and eventually market demand for

any product candidates for which we may receive marketing approval. Disruptions in our manufacturing process may delay or disrupt our

commercialization efforts.

If

we or any of our vendors, contract laboratories or suppliers are found to be out of compliance with cGMP, we may experience delays or

disruptions in manufacturing while we implement corrective actions or work with these third parties to remedy the violation or while

we work to identify suitable replacement vendors, contract laboratories or suppliers.

To

obtain regulatory approval for commercial manufacturing, we will need to continue to ensure that all of our processes, methods and equipment

are compliant with cGMP and perform extensive audits of vendors, contract laboratories and suppliers. The cGMP requirements govern quality

control of the manufacturing process and documentation policies and procedures. Complying with cGMP requires us to expend time, money

and effort in production, record keeping and quality control to assure that the product meets applicable specifications and other requirements.

If we fail to comply with these requirements, we would be subject to possible regulatory action and may not be permitted to sell any

products that we may develop.

We

may rely on third parties to conduct aspects of our product manufacturing, and these third parties may not perform satisfactorily. We

may rely on third parties to produce certain materials for our product candidates and, therefore, we can control only certain aspects

of their activities.

We

and our third-party suppliers, laboratories, and manufacturers may be unable to comply with our specifications, cGMP requirements and

with other FDA, state, and foreign regulatory requirements. Poor control of production processes can lead to the introduction of adventitious

agents or other contaminants, or to inadvertent changes in the properties or stability of a product candidate that may not be detectable

in final product testing. If we or our contract manufacturers cannot successfully manufacture material that conforms to our specifications

and the strict regulatory requirements of the FDA or other regulatory authorities, they will not be able to secure or maintain regulatory

approval for their manufacturing facilities. Any such deviations may also require remedial measures that may be costly and/or time-consuming

for us or a third party to implement and may include the temporary or permanent suspension of a clinical trial or commercial sales or

the temporary or permanent closure of a facility. Any such remedial measures imposed upon or by us or third parties with whom we contract

could materially harm our business. Any delays in obtaining products or product candidates that comply with the applicable regulatory

requirements may result in delays to clinical trials, product approvals, and commercialization. It may also require that we conduct additional

studies.

We

have manufacturing agreements with third parties that provide for, among other things, production of product candidates for our current

and future early stage clinical trials. Under certain circumstances, the other party is entitled to terminate its arrangement with us.

If we need to enter into alternative arrangements, it could delay our product development activities. Our reliance on third parties for

certain manufacturing activities will reduce our control over these activities but will not relieve us of our responsibility to ensure

compliance with all required regulations. If a third party does not successfully carry out its contractual duties, meet expected deadlines

or manufacture our product candidates in accordance with regulatory requirements, or if there are disagreements between us and any such

third party, we will not be able to complete, or may be delayed in completing, the preclinical studies required to support future IND

submissions and the clinical trials required for approval of our product candidates. In such instances, we may need to enter into an

appropriate replacement third-party relationship, which may not be readily available or on acceptable terms, which would cause additional

delay or increased expense prior to the approval of our product candidates and would thereby have a material adverse effect on our business,

financial condition, results of operations and prospects.

In

addition, if the FDA or a comparable foreign regulatory authority does not approve our or a third party’s facilities for the manufacture

of our product candidates or if it withdraws any such approval in the future, we may need to find alternative manufacturing facilities,

which would significantly impact our ability to develop, obtain and maintain regulatory approval for or market our product candidates,

if approved. Any new manufacturers would need to either obtain or develop the necessary manufacturing know-how, and obtain the necessary

equipment and materials, which may take substantial time and investment. We must also receive FDA approval for the use of any new manufacturers

for commercial supply. We may not succeed in our efforts to establish manufacturing relationships or other alternative arrangements for

any of our product candidates, components, and programs. For example, our product candidates may compete with other products and product

candidates for access to manufacturing facilities. There are a limited number of manufacturers that operate under cGMP regulations and

that are both capable of manufacturing for us and willing to do so.

The

manufacture of biologic products requires significant expertise and capital investment, including the development of advanced manufacturing

techniques and process controls. Manufacturers of therapeutics often encounter difficulties in production, particularly in scaling up

initial production. These problems include difficulties with production costs and yields, quality control, including stability of the

product candidate and quality assurance testing, shortages of qualified personnel, and compliance with strictly enforced federal, state,

and foreign regulations. If we or our manufacturers were to encounter any of these difficulties and were unable to perform as agreed,

our ability to provide product candidates to patients in our clinical trials and for commercial use, if approved, would be jeopardized.

Our

reliance on these third parties entails risks to which we would not be subject if we manufactured the product candidates ourselves, including:

● reduced control for certain aspects of manufacturing activities;

● reliance on the third party for regulatory compliance and quality assurance;

Any

of these events could lead to clinical trial delays or failure to obtain regulatory approval or impact our ability to successfully commercialize

future product candidates. Some of these events could be the basis for FDA action or action of equivalent competent authorities in foreign

jurisdictions, including injunction, recall, seizure or total or partial suspension of product manufacturing. Failure to comply with

ongoing regulatory requirements could cause us to suspend production or put in place costly or time-consuming remedial measures.

If

any inspection or audit by regulatory authorities identifies a failure to comply with applicable regulations, or if a violation of product

specifications or applicable regulations occurs independent of such an inspection or audit, the relevant regulatory authority may require

remedial measures that may be costly or time-consuming to implement and that may include the temporary or permanent suspension of a clinical

trial or commercial sales or the temporary or permanent closure of a manufacturing facility.

Regulatory

authorities may inspect or audit the manufacturing facilities for our products and product candidates at any time. Any such remedial

measures imposed upon us could materially harm our business, financial condition, results of operations and prospects. If we fail to

comply with applicable cGMP regulations, FDA and foreign regulatory authorities could impose regulatory sanctions including, among other

things, refusal to approve a pending application for a new product candidate or suspension or revocation of a pre-existing approval.

Such an occurrence may cause our business, financial condition, results of operations and prospects to be materially harmed. Additionally,

if supply from our facility is interrupted, there could be a significant disruption in commercial supply of any of our product candidates

for which we obtain marketing approval, and in clinical supply for our product candidates.

If

we, our collaborators, or any third-party manufacturers we engage fail to comply with environmental, health and safety laws and regulations,

we could become subject to fines or penalties or incur costs that could harm our business.

We,

our collaborators, and any third-party manufacturers we engage are subject to numerous environmental, health and safety laws and regulations,

including those governing laboratory procedures and the generation, handling, use, storage, treatment, manufacture, transportation and

disposal of, and exposure to, hazardous materials and wastes, as well as laws and regulations relating to occupational health and safety.

Our operations involve the use of hazardous and flammable materials, including chemicals and biologic materials. Our operations also

produce hazardous waste products. We generally contract with third parties for the disposal of these materials and wastes. We cannot

eliminate the risk of contamination or injury from these materials. In the event of contamination or injury resulting from our use of

hazardous materials, we could be held liable for any resulting damages, and any liability could exceed our resources. We also could incur

significant costs associated with civil or criminal fines and penalties.

Although

we maintain general liability insurance and workers’ compensation insurance for certain costs and expenses that we may incur due

to injuries to our employees resulting from the use of hazardous materials or other work-related injuries, this insurance may not provide

adequate coverage against potential liabilities. We do not maintain insurance for environmental liability or toxic tort claims that may

be asserted against us in connection with our storage or disposal of biologic and hazardous materials.

In

addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations,

which have tended to become more stringent over time. These current or future laws and regulations may impair our research, development,

or production efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or other sanctions

or liabilities, which could harm our business, financial condition, results of operations and prospects.

Risks

related to our reliance on third-parties

We

expect to rely on third parties to conduct some or all aspects of our viral vector production, drug product manufacturing, research and

preclinical, and clinical testing, and these third parties may not perform satisfactorily.

We

do not expect to independently conduct all aspects of our viral vector production, drug product manufacturing and distribution, research

and preclinical, and clinical testing. We currently rely, and expect to continue to rely, on third parties with respect to these matters.

In some cases, these third parties are academic, research or similar institutions that may not apply the same quality control protocols

utilized in certain commercial settings.

Our

reliance on these third parties for research and development activities reduces our control over these activities but does not relieve

us of our responsibility to ensure compliance with all required regulations and study protocols. For example, for product candidates

that we develop and commercialize on our own, we remain responsible for ensuring that each of our IND-enabling studies and clinical studies

are conducted in accordance with the study plan and protocols, and that our viral vectors and drug products are manufactured in accordance

with GMP as applied in the relevant jurisdictions. We must also ensure that our preclinical trials are conducted in accordance with GLPs,

as appropriate. Moreover, the FDA and comparable foreign regulatory authorities require us to comply with GCPs for conducting, recording,

and reporting the results of clinical trials to assure that data and reported results are credible and accurate and that the rights,

integrity, and confidentiality of trial participants are protected. Regulatory authorities enforce these requirements through periodic

inspections. If we or any of our third-party service providers fail to comply with applicable regulatory requirements, we or they may

be subject to enforcement or other legal actions, the data generated in our trials or manufacturing development may be deemed unreliable,

and the FDA or comparable foreign regulatory authorities may require us to perform additional studies and manufacturing development.

If these third parties do not successfully carry out their contractual duties, meet expected deadlines, conduct our studies in accordance

with regulatory requirements or our stated study plans and protocols, or manufacture our viral vectors and drug products in accordance

with cGMP, or if they need to be replaced or if the quality or accuracy of the data they obtain is compromised due to the failure to

adhere to our protocols, regulatory requirements or for other reasons, we will not be able to complete, or may be delayed in completing,

the preclinical and clinical studies and manufacturing process validation activities required to support future IND, MAA and BLA submissions

and approval of our product candidates.

Any

of these third parties may terminate their engagements with us at any time. If we need to enter into alternative arrangements, it could

delay our product development activities. Any of these events could lead to clinical study delays or failure to obtain regulatory approval

or impact our ability to successfully commercialize future products. Some of these events could be the basis for FDA action, including

injunction, recall, seizure or total or partial suspension of production.

Our

reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor will discover them

or that our trade secrets will be misappropriated or disclosed.

Because

we rely on third parties to manufacture our vectors and our product candidates, and because we collaborate with various organizations

and academic institutions on the advancement of our cell and gene therapy platform, we must, at times, share trade secrets with

them. We seek to protect our proprietary technology in part by entering into confidentiality agreements and, if applicable, material

transfer agreements, collaborative research agreements, consulting agreements or other similar agreements with our collaborators, advisors,

employees, and consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights

of the third parties to use or disclose our confidential information, such as trade secrets. Despite the contractual provisions employed

when working with third parties, the need to share trade secrets and other confidential information increases the risk that such trade

secrets become known by our competitors, are inadvertently incorporated into the technology of others, or are disclosed or used in violation

of these agreements. Given that our proprietary position is based, in part, on our know-how and trade secrets, a competitor’s discovery

of our trade secrets or other unauthorized use or disclosure would impair our competitive position and may have a material adverse effect

on our business.

In

addition, these agreements typically restrict the ability of our collaborators, advisors, employees, and consultants to publish data

potentially relating to our trade secrets. Our academic collaborators typically have rights to publish data, provided that we are notified

in advance and may delay publication for a specified time in order to secure our intellectual property rights arising from the collaboration.

In other cases, publication rights are controlled exclusively by us, although in some cases we may share these rights with other parties.

We also conduct joint research and development programs that may require us to share trade secrets under the terms of our research and

development partnerships or similar agreements. Despite our efforts to protect our trade secrets, our competitors may discover our trade

secrets, either through breach of these agreements, independent development or publication of information including our trade secrets

in cases where we do not have proprietary or otherwise protected rights at the time of publication. A competitor’s discovery of

our trade secrets would impair our competitive position and have an adverse impact on our business.

Risks

associated with commercializing our product candidates

Our

drug candidates are subject to the risks of failure inherent in the development of pharmaceutical products based on new technologies,

and our failure to develop safe and commercially viable drugs would severely limit our ability to become profitable or to achieve significant

revenues.

We

may be unable to successfully commercialize our product candidates if some or all of our product candidates are found to be unsafe or

ineffective or otherwise fail to meet applicable regulatory standards or receive necessary regulatory clearances. Additionally, our product

candidates may be deemed too difficult to develop into commercially viable drugs. We may encounter difficulty in manufacturing or marketing

our product candidates on a large scale, and proprietary rights of third parties may preclude us from marketing our drug candidates.

Moreover, competitors may be able to market superior or equivalent drugs successfully. Failure to successfully commercialize our product

candidates would have a material adverse effect on our business.

We

may be unable to successfully develop, market, or commercialize our products or our product candidates without establishing new relationships

and maintaining current relationships and our ability to successfully commercialize, and market our product candidates could be limited

if a number of these existing relationships are terminated.

Our

strategy for the research, development and commercialization of our potential pharmaceutical products may require us to enter into various

arrangements with corporate and academic collaborators, licensors, licensees and others, in addition to our existing relationships with

other parties. Specifically, we may seek to joint venture, sublicense or enter into other marketing arrangements with parties that have

an established marketing capability, or we may choose to pursue the commercialization of such products on our own. We may, however, be

unable to establish such additional collaborative arrangements, license agreements, or marketing agreements as we may deem necessary

to develop, commercialize and market our potential pharmaceutical products on acceptable terms. Furthermore, since we maintain and establish

arrangements or relationships with third parties, our business may depend upon the successful performance by these third parties of their

responsibilities under those arrangements and relationships. If we are unwilling or unable to perform our obligations under any license

or collaboration arrangement, a third party may have the right to terminate such arrangement with us.

We

are subject to extensive governmental regulation, which increases our cost of doing business and may affect our ability to commercialize

any new products that we may develop.

The

FDA and comparable agencies in foreign countries impose substantial requirements upon the introduction of pharmaceutical products through

lengthy and detailed laboratory, preclinical and clinical testing procedures and other costly and time-consuming procedures to establish

safety and efficacy. All of our drugs and drug candidates require receipt and maintenance of governmental approvals for commercialization.

Preclinical and clinical trials and manufacturing of our drug candidates will be subject to the rigorous testing and approval processes

of the FDA and corresponding foreign regulatory authorities. Satisfaction of these requirements typically takes a significant number

of years and can vary substantially based upon the type, complexity, and novelty of the product.

Due

to the time-consuming and uncertain nature of the drug candidate development process and the governmental approval process described

above, we cannot be certain when we, independently or with our collaborative partners, might submit a BLA for FDA or other regulatory

review. Further, our ability to commence and/or complete development projects will be subject to our ability to raise enough funds to

pay for the development costs of these projects. Government regulation also affects the manufacturing and marketing of pharmaceutical

products. Government regulations may delay marketing of our potential drugs for a considerable or indefinite period of time, impose costly

procedural requirements upon our activities and furnish a competitive advantage to larger companies or companies more experienced in

regulatory affairs. Delays in obtaining governmental regulatory approval could adversely affect our marketing as well as our ability

to generate significant revenues from commercial sales.

Our

drug candidates may not receive FDA or other regulatory approvals on a timely basis or at all. Moreover, if regulatory approval of a

drug candidate is granted, such approval may impose limitations on the indicated use for which such drug may be marketed. Even if we

obtain initial regulatory approvals for our drug candidates, our drugs and our manufacturing facilities would be subject to continual

review and periodic inspection, and later discovery of previously unknown problems with a drug, manufacturer or facility may result in

restrictions on the marketing or manufacture of such drug, including withdrawal of the drug from the market. The FDA and other regulatory

authorities stringently apply regulatory standards and failure to comply with regulatory standards can, among other things, result in

fines, denial or withdrawal of regulatory approvals, product recalls or seizures, operating restrictions, and criminal prosecution.

We

may incur substantial product liability expenses due to the use or misuse of our products for which we may be unable to obtain insurance

coverage.

Our

business exposes us to potential liability risks that are inherent in the testing, manufacturing, and marketing of pharmaceutical products.

These risks will expand with respect to our drug candidates, if any, that receive regulatory approval for commercial sale and we may

face substantial liability for damages in the event of adverse side effects, including injury or death, or product defects identified

with any of our products that are used in clinical tests or marketed to the public. Product liability actions can also have regulatory

consequences, including the withdrawal of clinical trial participants and potential termination of clinical trial sites or entire clinical

programs, and the initiation of investigations, and enforcement actions by regulators, product recalls, withdrawals, revocation of approvals,

or labeling, marketing, or promotional restrictions.

Product

liability insurance for the biotechnology industry is generally expensive, if available at all, and as a result, we may be unable to

obtain insurance coverage at acceptable costs or in a sufficient amount in the future, if at all. We may be unable to satisfy any claims

for which we may be held liable as a result of the use or misuse of products which we developed, manufactured, or sold and any such product

liability claim could adversely affect our business, operating results, or financial condition.

Intense

competition may limit our ability to successfully develop and market commercial products.

The

biotechnology and pharmaceutical industries are intensely competitive and subject to rapid and significant technological change. Our

competitors in the U.S. and elsewhere are numerous and include, among others, major multinational pharmaceutical and chemical companies,

specialized biotechnology firms and universities and other research institutions. Many of our competitors have and employ greater financial

and other resources, including larger research and development, marketing, and manufacturing organizations. As a result, our competitors

may successfully develop technologies and drugs that are more effective or less costly than any that we are developing, which could render

our technology and future products obsolete and noncompetitive.

In

addition, some of our competitors have greater experience than we do in conducting preclinical and clinical trials and obtaining FDA

and other regulatory approvals. Accordingly, our competitors may succeed in obtaining FDA or other regulatory approvals for drug candidates

more rapidly than we can. Companies that complete clinical trials, obtain required regulatory agency approvals, and commence commercial

sale of their drugs before their competitors may achieve a significant competitive advantage. Drugs resulting from our research and development

efforts or from our joint efforts with collaborative partners therefore may not be commercially competitive with our competitors’

existing products or products under development.

Our

products and product candidates may face competition sooner than anticipated.

Our

products and product candidates may face competition from other products that are the same as or similar to ours. If the FDA or comparable

foreign regulatory authorities approve biosimilar versions of our products or product candidates, or such authorities do not grant our

products appropriate or anticipated periods of regulatory exclusivity, the sales of our products could be adversely affected. Moreover,

even if we receive periods of regulatory exclusivity, that exclusivity may not adequately protect us from biosimilar or other product

competition. There may also be changes in regulatory exclusivity policies. For example, there have been efforts to decrease the biologic

period of exclusivity to a shorter timeframe. Future proposed budgets, international trade agreements and other arrangements or proposals

may affect periods of exclusivity. If another company pursues approval of a product that is biosimilar to any biologic product for which

we receive FDA approval, we may need to pursue costly and time-consuming patent infringement actions, which may include certain statutorily

specified regulatory steps before an infringement action may be brought. Biosimilar applicants may also be able to bring an action for

declaratory judgment concerning our patents, requiring that we spend time and money defending the action.

Our

ability to successfully develop and commercialize our drug candidates will substantially depend upon the availability of reimbursement

funds for the costs of the resulting drugs and related treatments.

Market

acceptance and sales of our product candidates may depend on coverage and reimbursement policies and health care reform measures. Decisions

about formulary coverage as well as levels at which government authorities and third-party payors, such as private health insurers and

health maintenance organizations, reimburse patients for the price they pay for our products as well as levels at which these payors

pay directly for our products, where applicable, could affect whether we are able to commercialize these products. We cannot be sure

that reimbursement will be available for any of these products. Also, we cannot be sure that coverage or reimbursement amounts will not

reduce the demand for, or the price of, our products. We have not commenced efforts to have our product candidates reimbursed by government

or third-party payors. If coverage and reimbursement are not available or are available only at limited levels, we may not be able to

commercialize our products. In recent years, officials have made numerous proposals to change the health care system in the U.S. These

proposals include measures that would limit or prohibit payments for certain medical treatments or subject the pricing of drugs to government

control. In addition, in many foreign countries, particularly the countries of the European Union, the pricing of prescription drugs

is subject to government control. If our products are or become subject to government regulation that limits or prohibits payment for

our products, or that subjects the price of our products to governmental control, we may not be able to generate revenue, attain profitability

or commercialize our products.

As

a result of legislative proposals and the trend towards managed health care in the U.S., third-party payors are increasingly attempting

to contain health care costs by limiting both coverage and the level of reimbursement of new drugs. They may also impose strict prior

authorization requirements and/or refuse to provide any coverage of uses of approved products for medical indications other than those

for which the FDA has granted market approvals. As a result, significant uncertainty exists as to whether and how much third-party payors

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-31 · accession 0001493152-22-008259

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