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CRMD US Equity

CorMedix Inc.Health Care · Pharmaceutical Preparations · CIK 1410098 · FY ends Dec 31
$8.20
-0.03 (-0.36%)
USD · as of 2026-08-21 · marketstack

CRMD · 10-K · period ended 2023-12-31

← all CRMD documents
filed 2024-03-12 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED

STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM

10-K

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

For

the fiscal year ended: December 31, 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: 001-34673

CORMEDIX

INC.

(Exact name of Registrant as Specified in Its Charter)

(Address of Principal Executive Offices) (Zip Code)

Registrant’s

telephone number, including area code: (908)517-9500

Securities

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

Title of each class Trading Symbol Name of each exchange on which registered

Common Stock, $0.001 Par Value CRMD 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 Section 15(d) of the Act.

Yes

☐ No☒

Indicate

by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange

Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)

has been subject to such filing requirements for the past 90 days.

Yes☒ No ☐

Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule

405 of Regulation S-T 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 ☐ Accelerated filer ☐

Non-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 news 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 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 Act).

Yes

☐ No ☒

The

aggregate market value of the registrant’s voting common equity held by non-affiliates of the registrant, based upon the closing

price of the registrant’s common stock on the last business day of the registrant’s most recently completed second fiscal

quarter was approximately $180.0 million.

The number of outstanding shares of the registrant’s

common stock was 54,981,102 as of March 7, 2024.

DOCUMENTS

INCORPORATED BY REFERENCE

None.

CORMEDIX

INC.

PART I 1

Item 1. Business 1

Item 1A. Risk Factors 14

Item 1B. Unresolved Staff Comments 34

Item 1C. Cybersecurity 34

Item 2. Properties 35

Item 3. Legal Proceedings 35

Item 4. Mine Safety Disclosures 35

Item 6. [RESERVED] 36

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 42

Item 8. Financial Statements and Supplementary Data 42

Item 9A. Controls and Procedures 42

Item 9B. Other Information 43

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 43

PART III 44

Item 10. Directors, Executive Officers, and Corporate Governance 44

Item 11. Executive Compensation 49

Item 14. Principal Accounting Fees and Services 58

Item 15. Exhibits, Financial Statement Schedules 59

SIGNATURES 62

i

Forward-Looking

Statements

This

Annual Report on Form 10-K contains “forward-looking statements” that involve risks and uncertainties, as well as assumptions

that, if they never materialize or prove incorrect, could cause our results to differ materially from those expressed or implied by such

forward-looking statements. The statements contained in this Annual Report on Form 10-K that are not purely historical are forward-looking

statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E

of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Forward-looking statements are often identified

by the use of words such as, but not limited to, “anticipate,” “believe,” “can,” “continue,”

“could,” “estimate,” “expect,” “intend,” “may,” “will,” “plan,”

“project,” “seek,” “should,” “target,” “will,” “would,” and similar

expressions or variations intended to identify forward-looking statements. These statements are based on the beliefs and assumptions

of our management based on information currently available to management, including, but not limited to, statements regarding our commercial

launch efforts, our ability to obtain coverage and reimbursement for use of DefenCath®

by third party payors, the timing and qualification of our contract manufacturing organization alternative manufacturing

site, and our future financial position, financing plans, future revenues, projected costs and sufficiency of our cash and short term

investments to fund our operations which should be considered forward-looking. Such forward-looking statements are subject to risks,

uncertainties and other important factors that could cause actual results and the timing of certain events to differ materially from

future results expressed or implied by such forward-looking statements. Factors that could cause or contribute to such differences include,

but are not limited to, those identified below in the Risk Factor Summary and section titled “Item 1A. Risk Factors.” Furthermore,

such forward-looking statements speak only as of the date of this Annual Report on Form 10-K. Except as required by law, we undertake

no obligation to update any forward-looking statements to reflect events or circumstances after the date of such statements. In addition,

with respect to all our forward-looking statements, we claim the protection of the safe harbor for forward-looking statements contained

in the Private Securities Litigation Reform Act of 1995.

Risk Factor

Summary

The

following is a summary of material risks that could affect our business. This summary may not contain all of our material risks, and

it is qualified in its entirety by the more detailed risk factors set forth in Item 1.A “Risk Factors.”

Risks

Related to our Financial Position and Need for Additional Capital

Risks

Related to the Commercialization of DefenCath

Risks

Related to the Development and Commercialization of our Other Products

Risks

Related to Healthcare Regulatory and Legal Compliance Matters

ii

Risks

Related to Our Business and Industry

● We may not successfully manage our growth

Risks

Related to Our Intellectual Property

Risks

Related to Dependence on Third Parties

iii

Risks

Related to Our Common Stock

iv

PART

I

Item 1. Business

Overview

We

are a biopharmaceutical company focused on developing and commercializing therapeutic products for the prevention and treatment of life-threatening

diseases and conditions.

Our

primary focus is on the commercialization of our lead product, DefenCath® in the United States. We have in-licensed the

worldwide rights to develop and commercialize DefenCath. The name DefenCath is the U.S. proprietary name approved by the U.S. Food and

Drug Administration, or FDA.

DefenCath is an antimicrobial

catheter lock solution (“CLS”) (a formulation of taurolidine 13.5 mg/mL, and heparin 1000 USP Units/mL) indicated to reduce

the incidence of catheter-related bloodstream infections (“CRBSI”) in adult patients with kidney failure receiving chronic

hemodialysis through a central venous catheter (“CVC”). It is indicated for use in a limited and specific population of patients.

CRBSIs can lead to treatment delays and increased costs to the healthcare system when they occur due to hospitalizations, need for IV

antibiotic treatment, long-term anticoagulation therapy, removal/replacement of the CVC, related treatment costs, as well as increased

mortality. We believe DefenCath can address a significant unmet medical need.

DefenCath

– United States

On November 15, 2023, we announced

that the FDA approved the new drug application (“NDA”) for DefenCath to reduce the incidence of CRBSI in adult patients with

kidney failure receiving chronic hemodialysis through a CVC. DefenCath is indicated for use in a limited and specific population of patients.

DefenCath is the first and only FDA-approved antimicrobial CLS in the U.S. and was shown to reduce the risk of CRBSI by up to 71% in a

Phase 3 clinical study. As a result of the November 2023 FDA approval, we are currently preparing for the commercial launch of DefenCath.

DefenCath is listed in the

Orange Book as having New Chemical Entity or NCE exclusivity (5 years) expiring on November 15, 2028, and the Generating Antibiotic Incentives

Now or GAIN exclusivity extension of the NCE exclusivity (an additional 5 years) expiring on November 15, 2033. The GAIN exclusivity extension

of 5 years is the result of the January 2015 designation of DefenCath as a Qualified Infectious Disease Product (“QIDP”).

As part of the DefenCath approval

letter, the FDA communicated the existence of a required pediatric assessment under the Pediatric Research Equity Act (“PREA”).

PREA requires sponsors to conduct pediatric studies for, among other things, NDAs for a new active ingredient, such as taurolidine in

DefenCath, unless a waiver or deferral is obtained from the FDA. A deferral acknowledges that a pediatric assessment is required but permits

the applicant to submit the pediatric assessment after the submission of an NDA. FDA deferred submission of the pediatric study for DefenCath

because the product is ready for approval for use in adults and the pediatric study has not been completed. We are obligated to conduct

the study communicated in the approval letter: an open-label, two-arm (DefenCath vs. standard of care) study to assess safety and time

to CRBSI in subjects from birth to less than 18 years of age with kidney failure receiving hemodialysis via a central venous catheter.

Because this is a required post-marketing study, we must make annual reports to the FDA. Pediatric studies for an approved product conducted

under PREA may qualify for pediatric exclusivity, which, if granted, provides an additional six months of exclusivity that attaches to

the end of existing marketing exclusivity and patent periods for DefenCath. Depending on the timing of final report submission, DefenCath

could potentially receive a total marketing exclusivity period of 10.5 years. However, there are factors that could affect whether this

exclusivity is received or the duration of exclusivity, and DefenCath may or may not ultimately be eligible for the additional 0.5 years

of exclusivity associated with this pediatric study.

1

We announced on April 26,

2023 that following the submission of a duplicate New Technology Add-On Payment (“NTAP”) application in the fourth quarter

of 2022 to the Centers for Medicare & Medicaid Services (“CMS”), CMS has subsequently issued the Inpatient Prospective

Payment System (“IPPS”) 2024 proposed rule that includes a NTAP of up to $17,111 per hospital stay for DefenCath. This NTAP

represents reimbursement to inpatient facilities of 75% of the anticipated wholesaler acquisition cost (“WAC”) price of $1,170

per 3 mL vial, and an average utilization of 19.5 vials per hospital stay. The final IPPS rule was published in early August 2023 and

confirmed this payment amount in that final rule. This NTAP was conditioned upon the DefenCath NDA obtaining final FDA approval prior

to July 1, 2024. As the NTAP was calculated by CMS based upon an anticipated WAC price of $1,170, and following FDA approval of the DefenCath

NDA, an actual WAC of $249.99 per 3ml vial was established, we anticipate that CMS will revise the amount of the NTAP payment to reflect

the actual WAC price in the next IPPS rulemaking, effective October 1, 2024. Upon the listing in the compendia of the actual WAC price

of $249.99 per 3ml vial, we notified CMS of the new lower WAC pricing and recommended that CMS make an off-cycle adjustment to the NTAP

to reflect the current lower WAC pricing amount. CMS subsequently communicated to us that they do not intend to update the NTAP reimbursement

amount until the next review cycle in October 2024.

On January 25, 2024, CMS determined

that DefenCath should be classified as a renal dialysis service that is subject to the Medicare end-stage renal disease prospective payment

system (“ESRD PPS”). The ESRD PPS provides bundled payment for renal dialysis services, but also affords a transitional drug

add-on payment adjustment, or TDAPA, which provides temporary, additional payments for certain new drugs and biologicals. We submitted

an application for TDAPA on January 26, 2024, and CMS has confirmed receipt. We also submitted a HCPCS application for a J-code to CMS

on December 8, 2023, for DefenCath, which is relevant to billing and the TDAPA application. CMS has confirmed the coding application is

under review. TDAPA reimbursement is calculated based on 100 percent of the average selling price (“ASP”) (or 100 percent

of WAC or else manufacturers’ list price, respectively, if such data is unavailable). If CMS grants TDAPA and post-TDAPA add-on

payment adjustments for DefenCath, collective payments would be for five years (with such post-TDAPA add-on payments applying to all ESRD

PPS payments for years three through five). CMS confirmed to us that, assuming a favorable review, CMS is working towards a July 1, 2024

implementation date for TDAPA.

We may pursue additional indications

for DefenCath use as a CLS in populations with unmet medical needs that may also represent potentially significant market opportunities.

While we are continuing to assess these areas, potential future indications may include use as a CLS to reduce CRBSIs in total parenteral

nutrition patients using a central venous catheter and in certain oncology patients using a central venous catheter. In 2024, we anticipate

discussing with the FDA potential pathways for expanded indications.

We

announced on May 1, 2023 that the United States Patent and Trademark Office (“USPTO”) allowed our patent application directed

to a locking solution composition for treating and reducing infection and flow reduction in central venous catheters. This application

was granted on August 29, 2023 as U.S. Patent No. 11,738,120. Our newly granted U.S. Patent reflects the unique and proprietary

formulation of our product, DefenCath, for which we received FDA approval on November 15, 2023. This patent supplements the coverage

of our existing licensed U.S. Patent No. 7,696,182, and has the potential to provide an additional layer of patent protection for DefenCath

through 2042.

Neutrolin

– International

Neutrolin

was previously sold in the European Union, or EU, and other territories where we received CE-Mark approval for the commercial distribution

of Neutrolin as a CLS. We have elected to discontinue sales of Neutrolin for lack of commercial viability. The winding down of our operations

in the EU is nearly complete and Neutrolin sales in both the EU and the Middle East have been discontinued since 2022.

Additional

Development Possibilities

In

addition to DefenCath, we have sponsored a pre-clinical research collaboration for the use of taurolidine as a possible treatment for

rare pediatric tumors. In February 2018, the FDA granted orphan drug designation to taurolidine for the treatment of neuroblastoma in

children. We may seek one or more strategic partners or other sources of capital to help us develop and commercialize taurolidine for

the treatment of neuroblastoma in children.

License

Agreement with NDP Partners

On January 30, 2008, we entered

into a License and Assignment Agreement, or the ND License Agreement, with ND Partners LLC, or NDP. Pursuant to the ND License Agreement,

NDP granted us exclusive, worldwide licenses for certain antimicrobial catheter lock solutions, processes for treating and inhibiting

infections, a biocidal lock system and a taurolidine delivery apparatus, and the corresponding United States and foreign patents and applications

(the “NDP Technology”). NDP also granted us exclusive licenses, with the right to grant sublicenses, to use and display certain

trademarks in connection with the NDP Technology. As consideration in part for the rights to the NDP Technology, we paid NDP an initial

licensing fee of $325,000 and granted NDP an equity interest in our Company consisting of 73,107 shares of common stock as of December

31, 2010. In addition, we are required to make cash payments to NDP upon the achievement of certain milestones. The maximum aggregate

amount of cash payments upon achievement of milestones is $3,000,000, with $2,000,000 remaining at December 31, 2023.

2

During the year ended December

31, 2013, a milestone payment of $500,000 was earned by NDP upon the first issuance of the CE Mark for Neutrolin. On April 11, 2013, we

entered into an amendment to the ND License Agreement which extended the milestone payment from within 30 days after such issuance to

within twelve months after the achievement of such issuance. As consideration for the amendment, we issued NDP a five-year warrant to

purchase 25,000 shares of our common stock at an exercise price of $7.50 per share. The warrant, which was exercisable immediately upon

issuance, expired in April 2018. In January 2014, the $500,000 milestone payment due to NDP was converted into 10,000 Series C-3 non-voting

preferred stock and a warrant to purchase 50,000 shares of our common stock at an exercise price of $4.50 per share. These warrants expired

and were unexercised during the year ended December 31, 2020.

During the year ended December

31, 2014, a certain milestone was achieved resulting in the release of 7,277 shares held in escrow. The terms of the escrow agreement

provide that if, as of December 31, 2022, any shares remain in escrow, such shares will be returned to the Company and cancelled. There

were no milestones achieved in 2023 or 2022.

The ND License Agreement will

expire on a country-by-country basis upon the earlier of (i) the expiration of the last patent claim under the ND License Agreement in

a given country, or (ii) the payment of all milestone payments. Upon the expiration of the ND License Agreement in each country, we will

have an irrevocable, perpetual, fully paid-up, royalty-free exclusive license to the NDP Technology in such country. The ND License Agreement

also may be terminated by NDP if we materially breach or default under the ND License Agreement and that breach is not cured within 60

days following the delivery of written notice to us, or by us on a country-by-country basis upon 60 days prior written notice. If the

ND License Agreement is terminated by either party, our rights to the NDP Technology will revert back to NDP.

We announced on May 1, 2023

that the USPTO allowed our patent claims directed to a locking solution composition for treating and reducing infection and flow reduction

in central venous catheters. Our newly issued U.S. Patent 11,738,120 reflects the unique and proprietary formulation of our product, DefenCath,

for which we received FDA approval on November 15, 2023. The newly issued patent provides patent coverage that supplements our existing

licensed U.S. Patent No. 7,696,182, and has the potential to provide an additional layer of patent protection for DefenCath through 2042.

We believe that the patents

and patent applications we have licensed pursuant to the ND License Agreement cover effective solutions to the various medical problems

discussed previously when using taurolidine in clinical applications, and specifically in hemodialysis applications. The foregoing summary

of the ND License Agreement does not purport to be complete and is qualified in its entirety by reference to the ND License Agreement,

attached as an exhibit hereto and which is incorporated by reference herein.

DefenCath

Market

Opportunity

Central

venous catheters, or CVCs, and peripherally inserted central catheters, or Central Catheters, are an important and frequently used method

for accessing the vasculature for hemodialysis (a form of dialysis where the patient’s blood is circulated through a dialysis filter),

administering chemotherapy and basic fluids in cancer patients and for cancer chemotherapy, administering long term antibiotic therapy,

and administering total parenteral nutrition (complete or partial dietary support via intravenous nutrients).

Bloodstream

infections resulting from the use of central catheters known as CRBSIs can result in significant morbidity and increased rates of hospital

admissions, readmissions and mortality. One of the major and common risk factors for all patients requiring CVCs is CRBSI and the clinical

complications associated with them. The total annual cost for treating CRBSI episodes and their related complications in the U.S. is

up to $2.3 billion, with approximately 250,000 CRBSI episodes per year (Becker’s Hospital Review).

According

to the 2022 United States Renal Disease System, reporting data from 2020, there were nearly 808,000 End-Stage-Renal-Disease, or ESRD,

patients on permanent hemodialysis in the U.S. Of these, nearly 108,000 hemodialysis patients were new patients diagnosed with ESRD during

the year they were receiving dialysis through a CVC. Patients are typically treated in various care settings including inpatient hospitals

and outpatient dialysis clinics. Kidney failure patients can include ESRD, Acute Kidney Injury, or AKI and Chronic Kidney Disease, or

CKD, populations that progress into dialysis. Patients that present in the hospital have an average length of stay of 13.3 days and additionally

high 30-day readmission rates both for same diagnosis and all-cause with the all-cause readmissions being higher.

Biofilm

build up is the pathogenesis of both infections and thrombotic complications in central venous catheters. Prevention of CRBSI and inflammatory

complications requires both removal of pathogens from the internal surface of the catheter to prevent the systemic dissemination of organisms

contained within the biofilm as well as an anticoagulant to retain blood flow during dialysis. Biofilm forms when bacteria adhere to

surfaces in aqueous environments and begin to excrete a slimy, glue-like substance that can anchor them to various types of materials,

including intravenous catheters. The presence of biofilm has many adverse effects, including the ability to release bacteria into the

blood stream. The current standard of catheter care is to instill a heparin lock solution at a concentration of 1000 u/mL into each catheter

lumen immediately following treatment, in order to prevent clotting between dialysis treatments. However, a heparin lock solution provides

no protection from the risk of infection.

Other than DefenCath, there

are no pharmacologic drug products approved in the U.S. for the prevention or reduction of CRBSIs in CVCs. We believe there is a significant

need for reduction or prevention of CRBSIs in the hemodialysis patient population as well as for other patient populations utilizing central

venous catheters and peripherally inserted central catheters, such as oncology/chemotherapy, and total parenteral nutrition.

DefenCath, our FDA-approved

product, is a non-antibiotic, broad-spectrum antibacterial, antifungal and anticoagulant combination that is active against common microbes

including antibiotic-resistant strains and in addition may prevent biofilm formation. We believe that using DefenCath as an anti-infective

catheter-lock solution will significantly reduce the incidence of life-threatening catheter-related blood stream infections, thus reducing

the need for local and systemic antibiotics while prolonging catheter function. We are unaware of any drug products other than DefenCath

approved by the FDA with an indication for use as a catheter lock solution.

3

Competitive

Landscape

The drug and medical device industries are highly

competitive and subject to rapid and significant technological change. DefenCath’s potential competitors could include large as

well as specialty pharmaceutical and biotechnology companies and large and specialty medical device companies. Many of our potential competitors

have substantially greater financial, technical and human resources than we do and significantly more experience in the development and

commercialization of drugs and medical devices. Further, the development of new treatment methods could render DefenCath non-competitive

or obsolete.

We believe that the key competitive

factors that will affect the commercial success of DefenCath are efficacy and safety, as well as pricing and reimbursement. Given that

DefenCath is the only approved catheter lock solution with antimicrobial properties in the U.S., we believe that with adequate reimbursement

there is an opportunity for DefenCath to become the new standard of care as a CLS in the U.S. market. We are not aware of any potentially

competitive CLS which are approved or under development by other companies in the U.S. As a means to reduce infections, some dialysis

providers may be using anti-infective infused catheter caps and/or compounded unapproved antibiotic catheter lock solutions.

Manufacturing/Supply

Chain

We

do not own or operate any manufacturing facilities related to the production of our products. All our manufacturing processes currently

are, and we expect them to continue to be, outsourced to third parties. We rely on third-party manufacturers to produce sufficient quantities

of drug product for use both commercially and in clinical trials. We intend to continue this practice in the future.

We currently have one FDA

approved source for each of our two key active drug ingredients (“APIs”) for DefenCath, taurolidine and heparin sodium, respectively.

With regards to taurolidine, we have a Drug Master File (“DMF”) filed with the FDA. There is a master commercial supply agreement

between a third-party manufacturer and us in place from August 2018. We are currently in the process of identifying and qualifying an

alternate third-party manufacturer for taurolidine under our existing DMF. With respect to heparin sodium API, we have identified an alternate

third party supplier and intend to qualify such supplier under the DefenCath NDA over the next twelve months.

We received FDA approval of

DefenCath with finished dosage production from our European based CMO Rovi Pharma Industrial Services. We believe this CMO has adequate

capacity to produce the volumes needed to meet near term projected demand for the commercial launch of DefenCath.

We previously announced commercial

arrangements with additional finished dosage CMOs, Alcami Corporation and Siegfried Hameln, that provide for the manufacture of commercial

sterile parenteral drug products. The Company anticipates the submission to the FDA of a supplement adding Siegfreid Hameln as an alternate

manufacturing site in the second fiscal quarter of 2024. The Company will also discontinue its relationship with Alcami as a potential

alternate manufacturing site for DefenCath.

We

note that CMOs and our API suppliers are subject to FDA oversight and inspection regarding compliance with cGMP, and if deemed non-compliant

with cGMP by FDA, we could face shortages or risk with respect to producing sufficient quantities of drug product or drug substance.

United

States Government Regulation

The

research, development, testing, manufacture, labeling, promotion, advertising, distribution, and marketing, among other things, of our

products are extensively regulated by governmental authorities in the U.S. and other countries. DefenCath is an FDA-approved drug, and

our other product candidates may be classified by the FDA as a drug or a medical device (or combination product) depending upon the indications

for use or claims, and/or how the product affects the structure or function of the body. Because certain of our product candidates are

considered as medical devices and others are considered as drugs for regulatory purposes, we intend to submit applications to regulatory

agencies for approval or clearance of medical device and pharmaceutical product candidates, or combination products, as appropriate.

In

the U.S., the FDA regulates drugs and medical devices under the Federal Food, Drug, and Cosmetic Act (“FDCA”) and the Agency’s

implementing regulations. If we fail to comply with the applicable U.S. requirements at any time during the product development process,

clinical testing, and during the approval process or after approval, we may become subject to administrative or judicial sanctions. These

sanctions could include the FDA’s refusal to approve pending applications, withdrawal of an approval, warning letters, adverse

publicity, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, civil penalties

or criminal prosecution, among other actions. Any agency enforcement action and/or any related impact could have a material adverse effect

on us.

4

Drug

Approval Process

The

research, development, and approval process in the U.S. and elsewhere is intensive and rigorous and generally takes many years to complete.

The typical process required by the FDA before a therapeutic drug may be marketed in the U.S. includes:

During

pre-clinical testing, studies are performed with respect to the chemical and physical properties of candidate formulations. These studies

are subject to GLP requirements. Biological testing is typically done in animal models to demonstrate the activity of the compound against

the targeted disease or condition and to assess the apparent effects of the new product candidate on various organ systems, as well as

its relative therapeutic effectiveness and safety. An IND application must be submitted to the FDA and become effective before studies

in humans may commence.

Clinical

trial programs in humans generally follow a three-phase process. Typically, Phase 1 studies are conducted in small numbers of healthy

volunteers or, on occasion, in patients afflicted with the target disease. Phase 1 studies are conducted to determine the metabolic and

pharmacological action of the product candidate in humans and the side effects associated with increasing doses, and, if possible, to

gain early evidence of effectiveness. In Phase 2, studies are generally conducted in larger groups of patients having the target disease

or condition in order to validate clinical endpoints, and to obtain preliminary data on the effectiveness of the product candidate and

optimal dosing. This phase also helps determine further the safety profile of the product candidate. In Phase 3, large-scale clinical

trials are generally conducted in patients having the target disease or condition to provide sufficient data for the statistical proof

of effectiveness and safety of the product candidate as required by United States and foreign regulatory agencies. Typically, two Phase

3 trials are required for marketing approval, though one such trial, plus confirmatory evidence, may be acceptable.

Post-approval

trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These trials are used to

gain additional experience from the treatment of patients in the intended therapeutic indication and are commonly intended to generate

additional safety data regarding use of the product in a clinical setting. In certain instances, the FDA may mandate the performance

of Phase 4 clinical trials as a condition of approval of an NDA or post-approval.

Additionally,

some clinical trials are overseen by an independent group of qualified experts organized by the clinical trial sponsor, known as a data

safety monitoring board or committee. This group regularly reviews accumulated data and advises the study sponsor regarding the continuing

safety of trial subjects, and the continuing validity and scientific merit of the clinical trial. The data safety monitoring board receives

special access to unblinded data during the clinical trial and may advise the sponsor to halt the clinical trial if it determined there

is an unacceptable safety risk for subjects or on other grounds, such as no demonstration of efficacy. The committee can also stop a

clinical trial for an overwhelming demonstration of efficacy, based on pre-defined, stringent statistical parameters and ethical considerations.

IND

sponsors are required to submit a number of reports to the FDA during the course of a development program. For instance, sponsors are

required to make annual reports to the FDA concerning the progress of their clinical trial programs as well as more frequent reports

for certain serious adverse events. Sponsors must submit a protocol for each clinical trial, and any subsequent protocol amendments to

the FDA. Investigators must also provide certain information to the clinical trial sponsors to allow the sponsors to make certain financial

disclosures to the FDA. Information about certain clinical trials, including a description of the study and study results, must be submitted

within specific timeframes to the National Institutes of Health, or NIH, for public dissemination on their clinicaltrials.gov website.

Moreover, under the 21st Century Cures Act, manufacturers or distributors of investigational drugs for the diagnosis, monitoring, or

treatment of one or more serious diseases or conditions must have a publicly available policy concerning expanded access to investigational

drugs.

5

The

clinical trial process for a new compound can take ten years or more to complete. The FDA may prevent clinical trials from beginning

or may place clinical trials on hold at any point in this process if, among other reasons, it concludes that study subjects are being

exposed to an unacceptable health risk. Trials may also be prevented from beginning or may be terminated by institutional review boards,

or IRBs, who must review and approve all research involving human subjects and amendments thereto. The IRB must continue to oversee the

clinical trial while it is being conducted. This includes the IRB receiving information concerning unanticipated problems involving risk

to subjects. Side effects or adverse events that are reported during clinical trials can delay, impede, or prevent marketing authorization.

Similarly, adverse events that are reported after marketing authorization can result in additional limitations being placed on a product’s

use and, potentially, withdrawal of the product from the market.

Following

the completion of a clinical trial, the data are analyzed by the sponsoring company to determine whether the trial successfully demonstrated

safety and effectiveness and whether a product approval application may be submitted. In the United States, if the product is regulated

as a new drug, an NDA must be submitted and approved by the FDA before commercial marketing may begin. The NDA must include a substantial

amount of data and other information concerning the safety and effectiveness of the compound from laboratory, animal, and human clinical

testing, as well as data and information on manufacturing, product quality and stability, and proposed product labeling.

Each

domestic and foreign manufacturing establishment, including any contract manufacturers, must be listed in the NDA and must be registered

with the FDA. The application generally will not be approved until the FDA conducts a manufacturing inspection, approves the applicable

manufacturing process for the drug product, and determines that the facility is in compliance with current cGMP requirements. Moreover,

FDA will also typically inspect one or more clinical trial sites to confirm that the applicable clinical trials were conducted in accordance

with GCPs.

Under the Prescription Drug

User Fee Act (“PDUFA”), as amended, the FDA assesses and receives application user fees for reviewing an NDA, as well as annual

program fees for commercial manufacturing establishments and for approved products. These fees can be significant. Fee waivers, reductions

or refunds are available in certain circumstances. One basis for a waiver or refund of the application user fee is if the applicant is

a “small business” generally defined as employing fewer than 500 employees, including employees of affiliates, no approved

marketing application for a product that has been introduced or delivered for introduction into interstate commerce, and the applicant,

including its affiliates, is submitting its first marketing application. Product candidates that are designated as orphan drugs, which

are further described below, are also not subject to application user fees unless the application includes an indication other than the

orphan indication. Under certain circumstances, orphan products may also be exempt from product and establishment fees.

Each

NDA submitted for FDA approval is usually reviewed for administrative completeness and reviewability. Following this review, the FDA

may request additional information rather than accept an NDA for filing. In this event, the application must be resubmitted with the

additional information. The resubmitted application is also subject to review before the FDA accepts it for filing.

Once

accepted for filing, the FDA’s review of an application may involve review and recommendations by an independent FDA advisory committee.

The FDA must refer applications for drugs that contain active ingredients, including any ester or salt of the active ingredients that

have not previously been approved by the FDA to an advisory committee or provide in an action letter a summary for not referring it to

an advisory committee. The FDA may also refer drugs to advisory committees when it is determined that an advisory committee’s expertise

would be beneficial to the regulatory decision-making process, including the evaluation of novel products and the use of new technology.

An advisory committee is typically a panel that includes clinicians and other experts, which review, evaluate, and make a recommendation

as to whether the application should be approved and under what conditions. The FDA is not bound by the recommendations of an advisory

committee, but it considers such recommendations carefully when making decisions.

After

evaluating the NDA and all related information, including the advisory committee recommendation, if any, and inspection reports regarding

the manufacturing facilities and clinical trial sites, the FDA may issue an approval letter, or, in some cases, a Complete Response Letter,

or CRL. If a CRL is issued, the applicant may either resubmit the NDA, addressing all the deficiencies identified in the letter; withdraw

the application; or request an opportunity for a hearing. A CRL indicates that the review cycle of the application is complete, and the

application is not ready for approval and describes all the specific deficiencies that the FDA identified in the NDA. A CRL generally

contains a statement of specific conditions that must be met in order to secure final approval of the NDA and may require additional

clinical or pre-clinical testing in order for the FDA to reconsider the application. The deficiencies identified may be minor, for example,

requiring labeling changes; or major, for example, requiring additional clinical trials. Even with submission of this additional information,

the FDA ultimately may decide that the application does not satisfy the regulatory criteria for approval. If and when those conditions

have been met to the FDA’s satisfaction, the FDA may issue an approval letter. An approval letter authorizes commercial marketing

of the drug with specific prescribing information for specific indications.

6

Even

if the FDA approves a product, it may limit the approved therapeutic uses for the product as described in the product labeling, require

that warning statements be included in the product labeling, require that additional studies be conducted following approval as a condition

of the approval, impose restrictions and conditions on product distribution, prescribing, or dispensing in the form of a Risk Evaluation

and Mitigation Strategy, or a REMS, or otherwise limit the scope of any approval.

In addition, under the Pediatric

Research Equity Act, or PREA, an NDA or supplement to an NDA for a new active ingredient, indication, dosage form, dosage regimen, or

route of administration must contain data that are adequate to assess the safety and effectiveness of the drug for the claimed indications

in all relevant pediatric subpopulations, and to support dosing and administration for each pediatric subpopulation for which the product

is safe and effective. The FDA may, on its own initiative or at the request of the applicant, grant deferrals for submission of some or

all pediatric data until after approval of the product for use in adults, or full or partial waivers from the pediatric data requirements.

Such deferred studies become required post-marketing studies upon approval of the product.

Special

FDA Expedited Review and Approval Programs

The

FDA has various programs, including Fast Track designation, priority review and breakthrough designation, that are intended to expedite

or simplify the process for the development and FDA review of certain drug products that are intended for the treatment of serious or

life-threatening diseases or conditions, and demonstrate the potential to address unmet medical needs or present a significant improvement

over existing therapy. The purpose of these programs is to provide important new drugs to patients earlier than under standard FDA review

procedures.

To

be eligible for a Fast Track designation, the FDA must determine, based on the request of a sponsor, that a product is intended to treat

a serious or life-threatening disease or condition and demonstrates the potential to address an unmet medical need. The FDA will determine

that a product will fill an unmet medical need if the product will provide a therapy where none exists or provide a therapy that may

be potentially superior to existing therapy based on efficacy, safety, or public health factors. If Fast Track designation is obtained,

drug sponsors may be eligible for more frequent development meetings and correspondence with the FDA. In addition, the FDA may initiate

review of sections of an NDA before the application is complete. This “rolling review” is available if the applicant provides

and the FDA approves a schedule for the remaining information. A Fast Track product is also eligible to apply for accelerated approval

and priority review.

The

FDA may give a priority review designation to drugs that are intended to treat serious conditions and, if approved, would provide significant

improvements in the safety or effectiveness of the treatment, diagnosis, or prevention of serious conditions. A priority review means

that the goal for the FDA is to review an application within six months, rather than the standard review of ten months under current

PDUFA guidelines, of the 60-day filing date for new molecular entities.

A

sponsor can also request designation of a product candidate as a “breakthrough therapy.” A breakthrough therapy is defined

as a drug that is intended, alone or in combination with one or more other drugs, to treat a serious or life-threatening disease or condition,

and preliminary clinical evidence indicates that the drug may demonstrate substantial improvement over existing therapies on one or more

clinically significant endpoints, such as substantial treatment effects observed early in clinical development. Drugs designated as breakthrough

therapies are eligible for the Fast Track designation features as described above, intensive guidance on an efficient drug development

program beginning as early as Phase 1 trials, and a commitment from the FDA to involve senior managers and experienced review staff

in a proactive collaborative, cross-disciplinary review.

Even

if a product qualifies for one or more of these programs, the FDA may later decide that the product no longer meets the conditions for

qualification or decide that the time period for FDA review or approval will not be shortened.

A

new program to expedite the development of drug products is the Limited Population Pathway for Antibacterial and Antifungal Drugs, or

LPAD, which was passed as part of the 21st Century Cures Act. LPAD allows for the FDA’s determination of safety and

effectiveness to reflect the risk-benefit profile of the drug in the intended limited population, taking into account the severity, rarity,

or prevalence of the infection and the availability of alternative treatments in the limited population. Under LPAD, a sponsor may request

drug approval for an antibacterial or antifungal drug if the drug is intended to treat a serious life-threatening infection in a limited

population of patients with unmet needs. The drug may be approved for the limited population notwithstanding a lack of evidence to fully

establish a favorable benefit-risk profile in a broader population. The FDA must provide prompt advice to sponsors seeking approval under

LPAD to enable them to plan a development program. If approved under LPAD, certain post-marketing requirements would apply, such as required

labeling and advertising statements and pre-distribution submission of promotional materials to FDA. If after approval for a limited

population, a product receives a broader approval, the FDA may remove such post-marketing restrictions. While a drug may only be approved

for a limited population under this program, the 21st Century Cures Act states that it is not intended to restrict the prescribing

of antimicrobial drugs or other products by healthcare professionals.

7

Exclusivity

For

approved drug products, market exclusivity provisions under the FDCA provide periods of exclusivity, which gives the holder of an approved

NDA limited protection from new competition in the marketplace for the innovation represented by its approved drug.

Section 505

of the FDCA describes three types of marketing applications that may be submitted to the FDA to request marketing authorization for a

new drug. A Section 505(b)(1) NDA is an application that contains full reports of investigations of safety and efficacy. A Section 505(b)(2)

NDA is an application in which the applicant, in part, relies on investigations that were not conducted by or for the applicant and for

which the applicant has not obtained a right of reference or use from the person by or for whom the investigations were conducted. Section 505(j)

establishes an abbreviated approval process for a generic version of approved drug products through the submission of an Abbreviated

New Drug Application, or ANDA. An ANDA provides for marketing of a generic drug product that has the same active ingredients, dosage

form, strength, route of administration, labeling, performance characteristics, and intended use, among other things, to a previously

approved product. Limited changes must be pre-approved by the FDA via a suitability petition.

Five

years of exclusivity are available to New Chemical Entities, or NCEs. A NCE is a drug that contains no active moiety that has been approved

by the FDA in any other NDA submitted under Section 505 of the FDCA. An active moiety is the molecule or ion, excluding those appended

portions of the molecule, that cause the drug to be an ester, salt, including a salt with hydrogen or coordination bonds, or other noncovalent

derivatives, such as a complex, chelate, or clathrate, of the molecule, responsible for the physiological or pharmacological action of

the drug substance. During the exclusivity period, the FDA may not accept for review an ANDA or a 505(b)(2) NDA application submitted

by another company that contains the previously approved active moiety, except that an ANDA or 505(b)(2) that contains a certification

that the patents listed by the NCE sponsor in FDA’s list of Approved Drug Products with Therapeutic Equivalence Evaluations, or

Orange Book, are invalid or will not be infringed by the manufacture, use, or sale of the drug product for which approval is sought,

may be submitted one year before NCE exclusivity expires. Five-year exclusivity will also not delay the submission or approval of a 505(b)(1)

NDA; however, an applicant submitting a 505(b)(1) NDA would be required to conduct or obtain a right of reference to all the pre-clinical

studies and adequate and well-controlled clinical trials necessary to demonstrate safety and efficacy.

The

FDCA also provides three years of marketing exclusivity for an NDA, 505(b)(2) NDA or supplement to an existing NDA if new clinical investigations,

other than bioavailability studies, that were conducted or sponsored by the applicant are deemed by the FDA to be essential to the approval

of the application, for example, new indications, dosages or strengths of an existing drug. This three-year exclusivity covers only the

conditions of use associated with the new clinical investigations and does not prohibit the FDA from approving NDAs or ANDAs for drugs

containing the original active agent.

Pediatric

exclusivity is another type of non-patent marketing exclusivity in the United States and, if granted, provides for the attachment

of an additional six months of exclusivity to the term of any existing exclusivity for the product, such as NCE exclusivity. This six-month

exclusivity may be granted if an NDA sponsor submits pediatric data that fairly respond to a written request from the FDA for such data.

The data do not need to show the product to be effective in the pediatric population studied; rather, if the clinical trial is deemed

to fairly respond to the FDA’s request, the additional protection is granted. If reports of requested pediatric studies are submitted

to and accepted by the FDA within the required time frames, whatever statutory or regulatory periods of exclusivity that cover the drug

are extended by six months. For patent protection, pediatric exclusivity does not extend the term of the patent or the term a patent

extension, but rather the period during which FDA cannot approve an ANDA or 505(b)(2) NDA that certifies to a patent listed in the Orange

Book. Moreover, pediatric exclusivity attaches to all formulations, dosage forms, and indications for products with existing marketing

exclusivity or patent life that contain the same active moiety as that which was studied.

8

The

Orphan Drug Act also provides incentives for the development of drugs intended to treat rare diseases or conditions, which generally

are diseases or conditions affecting fewer than 200,000 individuals annually in the United States, or affecting more than 200,000 in

the United States and for which there is no reasonable expectation that the cost of developing and making the drug available in the United

States will be recovered from sales in the United States. Additionally, sponsors must present a plausible hypothesis for clinical superiority

to obtain orphan designation if there is a drug already approved by the FDA that is intended for the same indication and that is considered

by the FDA to be the same drug as the already approved drug. This hypothesis must be demonstrated to obtain orphan drug exclusivity.

If granted, prior to product approval, Orphan Drug Designation entitles a party to financial incentives such as opportunities for grant

funding towards clinical study costs, tax advantages, and user-fee waivers. In addition, if a product receives FDA approval for the indication

for which it has orphan designation, the product is generally 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.

For

certain infectious disease products, the above discussed exclusivity periods may be further extended if the product is designated as

a QIDP and receives GAIN Act exclusivity. A qualified infectious disease product, or QIDP, is an antibacterial or antifungal drug for

human use intended to treat serious or life-threatening infections, including those caused by an antibacterial or antifungal resistant

pathogen, including novel or emerging infectious pathogens; or qualifying pathogens designated by the FDA that have the potential to

pose a serious threat to public health. Subject to the specified statutory limitations, a drug that is designated as a QIDP and is approved

for the use for which the QIDP designation was granted will receive a 5-year extension to any exclusivity for which the application qualifies

upon approval. For example, if the FDA approves an NDA for a drug designated as a QIDP, the NCE exclusivity period is extended to ten

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-12-31, filed 2024-03-12 · accession 0001213900-24-021585

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