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PHIO US Equity

Phio Pharmaceuticals Corp.Health Care · Pharmaceutical Preparations · CIK 1533040 · FY ends Dec 31
$1.15
+0.10 (+9.52%)
USD · as of 2026-08-19 · marketstack

PHIO · 10-K · period ended 2020-12-31

← all PHIO documents
filed 2021-03-25 · EDGAR original ↗

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10-K

1

phio_10k-123120.htm

FORM 10-K

Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

For the fiscal year ended December 31,

2020

Or

For the transition period from to

Commission File Number 001-36304

PHIO PHARMACEUTICALS CORP.

(Exact name of registrant as specified

in its charter)

257 Simarano Drive, Suite 101, Marlborough,

Massachusetts 01752

(Address of principal executive offices

and Zip Code)

(508) 767-3861

(Registrant’s telephone number, including

area code)

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

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock, par value, $0.0001 per share PHIO The Nasdaq Capital Market

Securities registered pursuant to Section 12(g)

of the Act:

None.

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

Indicate by check mark if the registrant is not required to

file reports pursuant to Section 13 or 15(d) of the Act. ☐ Yes ☒ No

Indicate by check mark whether the registrant (1) has filed

all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing

requirements for the past 90 days. ☒ Yes ☐ No

Indicate by check mark whether the registrant has submitted

electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

☒ Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated

filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions

of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging

growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ 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 new or revised financial accounting standards

provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report

on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting

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

its audit report. ☐

Indicate by check mark whether the registrant is a shell company

(as defined in Rule 12b-2 of the Exchange Act). ☐ Yes ☒ No

The aggregate market value of the registrant’s

common stock, $0.0001 par value per share (“Common Stock”), held by non-affiliates of the registrant, based on the

closing sale price of the registrant’s Common Stock on June 30, 2020, was $12,583,469. Shares of Common Stock held by

each officer and director and by each person who is known to own 10% or more of the outstanding Common Stock have been excluded

in that such persons may be deemed to be affiliates of the registrant. This determination of affiliate status is not necessarily

a conclusive determination for other purposes.

As of March 18,

2021, the registrant had 13,531,941 shares of Common Stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions

of the Definitive Proxy Statement to be filed for Phio Pharmaceuticals Corp.’s 2021 Annual Meeting of Stockholders are incorporated

by reference into Part III of this Annual Report on Form 10-K.

TABLE OF CONTENTS

PHIO PHARMACEUTICALS CORP.

ANNUAL REPORT ON FORM 10-K

For the Fiscal Year Ended December 31,

2020

Page

PART I.

Item 1. BUSINESS 2

Item 1A. RISK FACTORS 13

Item 1B. UNRESOLVED STAFF COMMENTS 26

Item 2. PROPERTIES 26

Item 3. LEGAL PROCEEDINGS 26

Item 4. MINE SAFETY DISCLOSURES 26

PART II.

Item 6. SELECTED FINANCIAL DATA 27

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 37

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 37

Item 9A. CONTROLS AND PROCEDURES 38

Item 9B. OTHER INFORMATION 38

PART III.

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 39

Item 11. EXECUTIVE COMPENSATION 39

Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES 39

PART IV.

Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 40

Signatures 43

i

FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains

forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements

can be identified by words such as “intends,” “believes,” “anticipates,” “indicates,”

“plans,” “expects,” “suggests,” “may,” “would,” “should,”

“potential,” “designed to,” “will,” “ongoing,” “estimate,” “forecast,”

“predict,” “could,” and similar references, although not all forward-looking statements contain these words.

Forward-looking statements are neither historical facts nor assurances of future performance. These statements are based only on

our current beliefs, expectations and assumptions regarding the future of our business, future plans and strategies, projections,

anticipated events and trends, the economy and other future conditions. Because forward-looking statements relate to the future,

they are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict and many of which

are outside of our control. Risks that could cause actual results to vary from expected results expressed in our forward-looking

statements include, but are not limited to:

· we rely upon third parties for the manufacture of our product candidates;

· the price of our common stock has been and may continue to be volatile.

Our actual results and financial condition

may differ materially from those indicated in the forward-looking statements as a result of the foregoing factors, including those

identified in this Annual Report on Form 10-K under the heading “Risk Factors,” for the reasons described elsewhere

in this Annual Report on Form 10-K and in other filings Phio Pharmaceuticals Corp. periodically makes with the Securities and Exchange

Commission. Therefore, you should not rely unduly on any of these forward-looking statements. Forward-looking statements contained

in this Annual Report on Form 10-K speak as of the date hereof and Phio Pharmaceuticals Corp. does not undertake to update any

of these forward-looking statements to reflect a change in its views or events or circumstances that occur after the date of this

report.

PART I

Unless otherwise noted, (1) the

term “Phio” refers to Phio Pharmaceuticals Corp. and our subsidiary, MirImmune, LLC and (2) the terms “Company,”

“we,” “us” and “our” refer to the ongoing business operations of Phio and MirImmune, LLC, whether

conducted through Phio or MirImmune, LLC.

ITEM 1. BUSINESS

Overview

Phio

Pharmaceuticals Corp. (“Phio,” “we,” “our” or the

“Company”) is a biotechnology company developing the next generation of immuno-oncology therapeutics based

on its self-delivering RNAi (“INTASYLTM”) therapeutic platform. The Company's efforts are

focused on silencing tumor-induced suppression of the immune system through its proprietary INTASYL platform

with utility in immune cells and the tumor micro-environment. The Company’s goal

is to develop powerful INTASYL therapeutic compounds that can weaponize immune effector cells to overcome tumor immune

escape, thereby potentially providing patients a powerful new treatment option that goes beyond current treatment

modalities.

Our Development Pipeline

We have developed a

product platform based on our INTASYL technology that allows easy, precise, rapid, and selective non-genetically modified

programming of adoptive cell therapy (“ACT”) cells (ex vivo, during manufacturing) and of the tumor

micro-environment (the “TME”) (in vivo, by local application), resulting in reduced immune

inhibition and in improved immunotherapy. The table below sets forth the Company’s stage of development for its

programs and product candidates:

We believe our INTASYL platform uniquely

positions the Company in the field of immuno-oncology for the following reasons:

· Does not require permanent genetic modification;

· Favorable clinical safety profile of INTASYL with local administration; and

· Can be readily manufactured under current good manufacturing practices.

The self-delivering nature of our compounds makes INTASYL ideally

suited for use with ACT treatments as well as for direct therapeutic use. ACT consists of the infusion of immune cells with antitumor

properties, after growing them in a lab to large numbers. These cells can be derived from unmodified (i.e. naturally occurring)

immune cells, immune cells isolated from resected tumors, or genetically engineered immune cells that recognize tumor cells. Regardless

of the source of immune cells (ACT or naturally occurring immune cells), in patients with solid tumors, these cells have several

shortcomings that inhibit their full therapeutic potential. By using INTASYL technology during the manufacturing of such ACT cell

products we can improve the phenotype and function of these cells, potentially leading to better therapeutic outcomes. Multiple

inhibitory mechanisms restrain immune cells from effectively eradicating tumors, including immune checkpoints, reduced cell fitness

and cell persistence. Furthermore, the immunosuppressive TME can pose a formidable barrier to immune cell infiltration and function.

By using INTASYL based drugs administered directly, we can reprogram cells in the TME to help overcome these immunosuppressive

mechanisms.

INTASYL Use To Improve Adoptive Cell Therapy Products

ACT is a form of immune therapy based on

the use of immune cells, isolated from patients, donors or retrieved from allogeneic immune cell banks. They are grown in a lab

to large numbers, followed by administering them to the patient to fight cancer. Sometimes, immune cells that naturally recognize

a tumor are used, while other times immune cells are modified or “genetically engineered” to make them recognize and

kill the cancer cells. There are several types of ACT, including: a.) non-engineered cell therapy in which immune cells are grown

from the patient’s tumor or blood, such as tumor infiltrating lymphocytes (“TILs”), or from donor blood

or tissue such as natural killer (“NK”) cells, dendritic cells (“DC”) and macrophages, and

b.) genetically engineered immune cells that are genetically modified to recognize specific tumor proteins and to remain in an

activated state (such as T cell receptor technology (“TCRs”), chimeric antigen receptor (“CAR”)

T cells, or CAR-NK cells).

Multiple

inhibitory mechanisms restrain immune cells used in ACT from effectively eradicating tumors, including immune checkpoints, reduced

cell fitness and cell persistence, and other barriers to immune cell infiltration and function mainly in solid tumors. We believe

our INTASYL compounds are ideally suited to be used in ACT products. With INTASYL compounds, we can unlock the full potential of

ACT, by improving the immune cell function, differentiation and metabolism, in order to make these immune cells more effective

without the need for additional complicated manufacturing steps and/or genetic engineering.

Our

approach builds on well-established methodologies of ACT and involves the treatment of immune cells with our INTASYL compounds

ex vivo while they are grown in the lab and before administering them to the patient. Because our INTASYL compounds do

not require a delivery vehicle to penetrate into the cells, we are able to enhance the function of these cells by merely adding

our INTASYL compounds during the expansion process and without the need for genetic engineering, without the need for complex

delivery vehicles or formulations, and without additional needed complex manufacturing steps. By adding INTASYL to the cell culture

media used during the cell expansion, we can reduce or eliminate the expression of genes that make the immune cells less effective.

For example, with our INTASYL compounds, we can reduce the expression of immunosuppressive proteins by the therapeutic immune

cells, potentially enabling them to overcome tumor resistance mechanisms and thus improving their ability to destroy the tumor

cells. In various types of immune cells tested to date, INTASYL treatment results in potent silencing with close to 100% transfection

efficiency and while maintaining nearly full cell viability. After expanding these cells and enhancing them with INTASYL ex

vivo, they are returned to the patient for treatment.

Considering the significant growth of cell-based

immunotherapy, a technology that can reprogram the immune cells used in ACT, such as INTASYL technology, is of key interest. In

comparison to other technologies available, reprogramming cells with INTASYL does not require genetic engineering, its use is not

limited to specific cell types and it can be easily integrated with cell manufacturing approaches.

Our lead product candidate and

most advanced program being developed in ACT is PH-762, an INTASYL compound that targets the checkpoint protein PD-1. Checkpoint

proteins, such as PD-1, normally act as a type of “off switch” that prevent T cells from attacking certain cells, such

as cancer cells, in the body. Our T cells are immune cells that protect the body from cancer cells and infections.

Data developed by Phio and with collaborators

has shown that PH-762 silences PD-1 checkpoint expression, thereby removing the “off switch” and resulting in enhanced

T cell activation and tumor cytotoxicity. Experimental data shows that PH-762 can silence the expression of PD-1 in target human

T cells in a potent and durable manner, and can increase the function of patient derived TILs for use in ACT, showing that PH-762

is applicable for use in both ACT and as a standalone direct therapeutic.

In March 2021, the Company announced that

it entered into a clinical development collaboration with AgonOx, Inc. (“AgonOx”), a private company developing

a pipeline of novel immunotherapy drugs targeting key regulators of the immune response to cancer. Under the agreement, the companies

will collaborate on the development of novel T cell-based therapies using PH-762 and AgonOx’s “double positive”

(DP) TIL technology. AgonOx has demonstrated that their DP CD8+ T cells isolated from human solid tumors (DP TILs) have increased

tumor killing activity when compared to TILs that were not enriched prior to expansion. Preclinical data from AgonOx in collaboration

with Phio has shown that treating DP TIL with PH-762 increases the tumor killing activity of the DP TILs even further (a two-fold

increase). As a result, the use of PH-762 treated DP TILs is expected to enhance therapeutic responses in cancer data. Based on

these data showing that the combination of our technologies can result in TIL therapeutics, our collaboration will focus on conducting

a clinical study for PH-762 treated DP TILs. Under the terms of the collaboration agreement, AgonOx will receive financial support

for the clinical trial from Phio and Phio will be entitled to certain future development milestones and sales-related royalty payments

from AgonOx’s DP TIL technology. The clinical trial in ACT with PH-762 and AgonOx’s DP TIL technology is expected to

start in the third quarter of 2021.

Our second product

candidate in ACT is PH-894, an INTASYL compound that targets BRD4 which is a regulator of gene expression impacting cell differentiation.

In previous studies, PH-894 has been shown to improve T cell function and persistence by differentiating T cells into a more active

state (stem-cell like memory phenotype). Data, completed in partnership with the Karolinska Institutet in Sweden, demonstrated

that the application of PH-894, was shown to silence BRD4 in human T cells during expansion for ACT, which has the potential to

confer superior anti-tumor activity, for example by improving T cell persistence. With this data, we expanded our collaboration

with the Karolinska Institutet to build upon these findings and develop INTASYL compounds for additional targets and cell types

toward clinical application in areas of the Karolinska Institutet’s ongoing clinical research.

We are also developing

our INTASYL compound PH-804 for use in ACT. PH-804 targets the suppressive immune receptor TIGIT, which is a checkpoint protein

present on T cells and NK cells. We have shown that PH-804 can silence the expression of TIGIT in NK cells and T cells, overcoming

their “off switch” and the cells becoming “weaponized” to kill cancer cells.

Direct Therapeutic Use of INTASYL Towards the Tumor Micro-Environment

The

TME is the environment that surrounds and feeds a tumor, including normal cells, blood vessels, immune cells, and the extracellular

matrix. The TME is an immunosuppressive environment that inhibits the immune system’s natural ability to recognize and destroy

tumor cells by negatively impacting how immunosuppressive cells are being attracted and activated. Reprogramming different components

of the TME may overcome resistance to immunotherapy. Such reprogramming of the TME by INTASYL compounds through direct local administration

into the tumor, could potentially become an important form of therapy. The Company has previously shown in a clinical setting that

our INTASYL compounds are safe and well-tolerated following local administration, therefore we believe that our INTASYL technology

can not only be used with ACT, but can also be used as an independent therapeutic platform.

We are developing our PH-762, PH-894 and

PH-804 INTASYL compounds also for use as direct therapeutics to reprogram the TME through in situ transfection and activation

of immune cells in the TME.

Animal studies

conducted by the Company showed that local administration of PH-894 or the mouse version of PH-762 through intra-tumoral injection

resulted in potent anti-tumoral effects. The treated animals showed a complete and statistically significant inhibition of tumor

growth, whereas placebo treated animals displayed exponential tumor growth. In vivo studies performed by the Company with

PH-804 showed that intra-tumoral injection of a mouse version of PH-804 reduced the tumor growth in colorectal carcinoma tumor

bearing mice, which was shown to inhibit tumor growth and was correlated with the silencing of TIGIT mRNA expression and in increase

in cytotoxic effector T cells in the TME.

The combined PH-804,

PH-762, and PH-894 data further shows that INTASYL compounds can trigger associated changes in the TME such as an increase of TILs,

including CD8+ T cells responsible for tumor cell killing, and an increase of activation markers on these cells. These preclinical

findings demonstrate that direct injection of INTASYL compounds can successfully infiltrate solid tumors and impact the TME by

activating the immune response in animal models of solid tumors resulting in reduced tumor growth. A key challenge for many other

immunotherapy platforms is to be able to achieve an adequate therapeutic effect in solid tumors with an acceptable safety profile.

Many of the available systemic immuno-therapeutics indeed come with dose limiting immune-related adverse events, which we believe

can be mitigated with local INTASYL treatment.

Based on our positive preclinical data, the Company is preparing for a clinical study with PH-762

using intra-tumoral administration for patients with advanced melanoma. The required preclinical studies and steps needed to initiate

the clinical trial with PH-762 as a direct therapeutic are continuing and ongoing. The clinical trial will be conducted at the

Gustave Roussy Institute, which is France’s largest cancer center and Dr. Caroline Robert will be our lead principal investigator.

The Company expects to start the clinical trial evaluating the use of PH-762 as a direct therapeutic in the fourth quarter of 2021.

We are also investigating

other relevant compounds for TME targets, such as PH-790, an INTASYL compound targeting PD-L1. PD-L1 is a protein formed by cancer

cells that activate the PD-1 “off switch” on immune cells. Our approach with PH-790 is to block the formation of the

PD-L1 protein, which may prevent cancer cells from inactivating T cells and attack the cancer. Recent data presented demonstrated

that the antitumoral efficacy of our individual pipeline products, PH-762, PH-790 and PH-804, can be further improved by combining

them in a single drug treatment. We have shown that, in contrast to other technology platforms, we can efficiently target multiple

proteins, in a single drug treatment without negative consequences related to the potency of the individual components. Animal

data showed that the combination of our INTASYL compounds in a single formulation (at suboptimal doses of the individual agents)

inhibited tumor growth without having a negative impact on the tolerability of the treatment.

Our INTASYL Platform

Our development efforts are based on our

broadly patented INTASYL technology platform. Our INTASYL compounds do not require a delivery vehicle to penetrate into tissues

and cells and are designed to “silence” or down-regulate, the expression of a specific gene which is over-expressed

in cancer.

Diseases are often related to the wrong

protein being made, excessive amounts of a specific protein being made, or the correct protein being made but at the wrong location

or time. Overall, RNA is involved in the synthesis, regulation and expression of proteins. RNA interference (“RNAi’)

is a biological process in which specific RNA molecules inhibit gene expression or translation into proteins. RNAi offers a novel

approach to drug development because RNAi compounds can be designed to silence any one of the thousands of human genes, many of

which are “undruggable” by other modalities. The potential of RNAi as a powerful drug development platform has been

shown by several RNAi based drugs becoming approved over the last few years.

The first design of RNAi compounds to be

pursued for the development of human therapeutics were short, double-stranded RNAs that included limited modifications, known as

small-interfering RNA (“siRNA”). Since the initial discovery of RNAi, drug delivery has been the primary challenge

in developing RNAi-based therapeutics. One solution to the delivery problem involves encapsulation of siRNA into a lipid-based

formulations, such as liposomes, to improve cellular uptake. Another approach is to use chemical conjugations of a ligand, such

as GalNAC, for cell specific delivery limited to hepatocytes. We have developed an alternative approach where delivery and drug-like

properties are built directly into the RNAi compound itself, whereby the RNAi uptake is neither dependent on complex formulation

nor limited to addressing a specific cell type. These novel compounds are termed self-delivering RNAi compounds, or INTASYL.

Our INTASYL compounds are hybrid oligonucleotide

compounds that the Company believes combines the beneficial properties of both conventional RNAi and antisense technologies. In

an attempt to combine the best properties of both technologies, INTASYL compounds have a single-stranded phosphorothioate region,

a short duplex region, and contain a variety of nuclease-stabilizing and lipophilic chemical modifications. The combination of

these features allows INTASYL compounds to achieve efficient spontaneous cellular uptake and potent, long-lasting intracellular

activity.

The key to therapeutic success with RNAi lies in delivering

intact RNAi compounds to the target tissue and the interior of the target cells. To accomplish this, our chemically synthesized

INTASYL compounds are optimized for stability and efficacy and have unique properties that improve tissue and cell uptake.

Intellectual Property

We protect our proprietary information by

means of United States and foreign patents, trademarks and copyrights. In addition, we rely upon trade secret protection and contractual

arrangements to protect certain of our proprietary information and products. We have pending patent applications that relate to

potential drug targets, compounds we are developing to modulate those targets, methods of making or using those compounds and proprietary

elements of our drug discovery platform.

Much of our technology and many of our processes

depend upon the knowledge, experience and skills of key scientific and technical personnel. To protect our rights to our proprietary

know-how and technology, we require all employees, as well as our consultants and advisors when feasible, to enter into confidentiality

agreements that require disclosure and assignment to us of ideas, developments, discoveries and inventions made by these employees,

consultants and advisors in the course of their service to us.

We have also obtained rights to various

patents and patent applications under licenses with third parties, which require us to pay royalties, milestone payments, or both.

The degree of patent protection for biotechnology products and processes, including ours, remains uncertain, both in the United

States and in other important markets, because the scope of protection depends on decisions of patent offices, courts and lawmakers

in these countries. There is no certainty that our existing patents or others, if obtained, will afford us substantial protection

or commercial benefit. Similarly, there is no assurance that our pending patent applications or patent applications licensed from

third parties will ultimately be granted as patents or that those patents that have been issued or are issued in the future will

stand if they are challenged in court. We assess our license agreements on an ongoing basis and may from time to time terminate

licenses to technology that we do not intend to employ in our technology platforms, or in our product discovery or development

activities.

Patents and Patent Applications

We are actively seeking protection for our

intellectual property and are prosecuting a number of patents and pending patent applications covering our compounds and technologies.

A combined summary of these patents and patent applications is set forth below in the following table:

Pending Applications Issued Patents

Other Markets 19 9

Our portfolio includes 119 issued patents,

66 of which cover our INTASYL platform. There are 16 patent families broadly covering both the composition and methods of use of

our self-delivering platform technology and uses of our INTASYL compounds targeting immune checkpoint, cellular differentiation

and metabolism targets for ex vivo cell-based cancer immunotherapies. These patents are scheduled to expire between 2029

and 2038. Furthermore, there are 67 patent applications, encompassing what we believe to be important new RNAi compounds and their

use as therapeutics, chemical modifications of RNAi compounds that improve the compounds’ suitability for therapeutic uses

(including delivery) and compounds directed to specific targets (i.e., that address specific disease states). The patents

and any patents that may issue from these pending patent applications will, if issued, be set to expire between 2022 and 2038,

not including any patent term extensions that may be afforded under the Federal Food, Drug, and Cosmetic Act (“FFDCA”)

(and the equivalent provisions in foreign jurisdictions) for any delays incurred during the regulatory approval process relating

to human drug products (or processes for making or using human drug products).

Intellectual

Property LicenseAgreements

As we develop our own proprietary compounds,

we continue to evaluate our in-licensed portfolio as well as the field for new technologies that could be in-licensed to further

enhance our intellectual property portfolio and unique intellectual property position.

Advirna LLC. On September 24, 2011,

we entered into an agreement with Advirna, LLC (“Advirna”) pursuant to which Advirna assigned to us its existing

patent and technology rights related to the INTASYL technology and we granted back to Advirna a license for use of the assigned

patent and technology rights outside of human therapeutics and diagnostics. Under the terms of the agreement, in April 2012, the

Company issued to Advirna shares of common stock equal to 5% of the Company’s fully-diluted shares outstanding at the time

of issuance and paid a one-time milestone payment of $350,000 in 2014 upon the issuance of the first patent under the agreement.

The Company also pays to Advirna an annual maintenance fee of $100,000 and is required to pay a low single-digit royalties on any

license revenue received by the Company with respect to future licensing of the assigned Advirna patent and technology rights.

To date, royalties owed to Advirna have been minimal.

Our rights under the Advirna agreement will

expire upon the later of: (i) the expiration of the last-to-expire of the “patent rights” (as defined therein)

or (ii) the abandonment of the last-to-be abandoned of such patents, unless earlier terminated in accordance with the provisions

of the agreement. We may terminate the Advirna agreement at any time upon 90 days’ written notice to Advirna, and Advirna

may terminate the agreement upon 90 days’ prior written notice in the event that we cease using commercially reasonable efforts

to research, develop, license or otherwise commercialize the patent rights or “royalty-bearing products” (as defined

therein), provided that we may refute such claim within such 90-day period by showing budgeted expenditures for the research, development,

licensing or other commercialization consistent with other technologies of similar stage of development and commercial potential

as the patent rights or royalty-bearing products. Further, either party at any time may provide to the other party written notice

of a material breach of the agreement. If the other party fails to cure the identified breach within 90 days after the date of

the notice, the aggrieved party may terminate the agreement by written notice to the party in breach.

Research and Development

Our research and development expense primarily

consists of compensation and benefits for research and development personnel, facility-related expenses, supplies, external services,

costs to acquire technology licenses, expenses associated with preclinical and clinical development activities and other operating

costs.

Total research and development expense for

the years ended December 31, 2020 and 2019 was $4,431,000 and $4,300,000, respectively.

Competition

The biotechnology and pharmaceutical industries,

including the immuno-oncology field, are a constantly evolving landscape with rapidly advancing technologies and significant competition.

There are a number of competitors in the immuno-oncology field including large and small pharmaceutical and biotechnology companies,

academic institutions, government agencies and other private and public research organizations.

A variety of cell-based autologous and allogeneic

approaches are being researched and developed, including but not limited to: CAR-T cells, TCR-T cells, Gamma Delta T cells, CAR-NK

cells, NK cells, NKT cells and cytotoxic T cells. We believe that competitors in this field include, but are not limited to: Achilles

Therapeutics UK Ltd., Adicet Bio, Inc., AgonOx, Inc., Allogene Therapeutics, Inc., Atara Biotherapeutics, Inc., Autolus Therapeutics

plc, Baylor College of Medicine, Bellicum Pharmaceuticals, Inc., bluebird bio, Inc., Celyad S.A., Celgene Corporation, Cell Medica

Ltd., Cellectis S.A., Celularity, Inc., CiMaas B.V., CRISPR Therapeutics AG, Fate Therapeutics, Inc., Fortress Biotech, Inc., GAIA

Biomedicine Inc., Glycostem Therapeutics BV, Green Cross LabCell Corp., Immatics Biotechnologies GmbH, Iovance Biotherapeutics,

Inc., Janssen Biotech, Inc., Kite Pharma, Inc.(a Gilead company), Medigene AG, Mustang Bio, Inc., NantKwest, Inc., BioNTech NE,

Novartis International AG, Precigen, Inc., Refuge Biotechnologies, Inc., Sorrento Therapeutics, Inc., Tactiva Therapeutics, Inc.,

TC BioPharm Limited, Turnstone Biologics Corp. and Ziopharm Oncology, Inc.

A number of technological approaches to

modulating gene expression in the field of immuno-oncology have been identified and are being researched and developed, including

but not limited to: antisense oligodeoxynucleotides, RNAi, zinc-finger nucleases, transcription activator-like effector nucleases,

mRNA, and genetic engineering techniques such as clustered regularly interspaced short palindromic repeats, or CRISPR, and various

others. We believe that competitors in this field include, but are not limited to: Avidity Biosciences, BioNTech NE, Cellectis

S.A., CRISPR Therapeutics AG, Dicerna Pharmaceuticals, Inc., Editas Medicine, Inc., eTheRna immunotherapies NV, Exicure Inc., Horizon

Discovery Group plc, Intellia Therapeutics, Inc., Kymera Therapeutics Inc., miRagen Therapeutics, Inc., Moderna, Inc., Noxxon Pharma

N.V., Obsidian Therapeutics, Inc., OliPass Corporation, OncoSec Medical Incorporated, Mateon Therapeutics, Inc., PTC Therapeutics,

Inc., Sangamo Therapeutics, Inc., Sirnaomics, Inc., Stemirna Therapeutics Co., Ltd. and Takara Bio Inc.

Government Regulation

The United States and many other countries

extensively regulate the preclinical and clinical testing, manufacturing, labeling, storage, record-keeping, advertising, promotion,

export, marketing and distribution of drugs and biologic products. The U.S. Food and Drug Administration (“FDA”)

regulates pharmaceutical and biologic products under the FFDCA, the Public Health Service Act and other federal statutes and regulations.

To obtain approval of our future product

candidates from the FDA, we must, among other requirements, submit data supporting safety and efficacy for the intended indication

as well as detailed information on the manufacture and composition of the product candidate. In most cases, this will require extensive

laboratory tests and preclinical and clinical trials. The collection of these data, as well as the preparation of applications

for review by the FDA involve significant time and expense. The FDA also may require post-marketing testing to monitor the safety

and efficacy of approved products or place conditions on any approvals that could restrict the therapeutic claims and commercial

applications of these products. Regulatory authorities may withdraw product approvals if we fail to comply with regulatory standards

or if we encounter problems at any time following initial marketing of our products.

The first stage of the FDA approval process

for a new biologic or drug involves completion of preclinical studies and the submission of the results of these studies to the

FDA. These data, together with proposed clinical protocols, manufacturing information, analytical data and other information submitted

to the FDA in an investigational new drug (“IND”) application, must become effective before human clinical trials

may commence. Preclinical studies generally involve FDA regulated laboratory evaluation of product characteristics and animal studies

to assess the efficacy and safety of the product candidate.

After the IND becomes effective, a company

may commence human clinical trials. These are typically conducted in three sequential phases, but the phases may overlap. Phase

1 trials consist of testing the product candidate in a small number of patients or healthy volunteers, primarily for safety at

one or more doses. Phase 2 trials, in addition to safety, evaluate the efficacy of the product candidate in a patient population

somewhat larger than Phase 1 trials. Phase 3 trials typically involve additional testing for safety and clinical efficacy in an

expanded population at multiple test sites. A company must submit to the FDA a clinical protocol, accompanied by the approval of

the Institutional Review Board (“IRB”) at the institutions participating in the trials, prior to commencement

of each clinical trial.

To obtain FDA marketing authorization, a

company must submit to the FDA the results of the preclinical and clinical testing, together with, among other things, detailed

information on the manufacture and composition of the product candidate, in the form of a new drug application (“NDA”),

or, in the case of a biologic, a biologics license application (“BLA”).

The amount of time taken by the FDA for

approval of an NDA or BLA will depend upon a number of factors, including whether the product candidate has received priority review,

the quality of the submission and studies presented, the potential contribution that the compound will make in improving the treatment

of the disease in question and the workload at the FDA.

The FDA may, in some cases, confer upon

an investigational product the status of a fast track product. A fast track product is defined as a new drug or biologic intended

for the treatment of a serious or life-threatening condition that demonstrates the potential to address unmet medical needs for

this condition. The FDA can base approval of an NDA or BLA for a fast track product on an effect on a surrogate endpoint, or on

another endpoint that is reasonably likely to predict clinical benefit. If a preliminary review of clinical data suggests that

a fast track product may be effective, the FDA may initiate review of entire sections of a marketing application for a fast track

product before the sponsor completes the application.

We anticipate that our products will be

manufactured by our strategic partners, licensees or other third parties. Before approving an NDA or BLA, the FDA will inspect

the facilities at which the product is manufactured and will not approve the product unless the manufacturing facilities are in

compliance with the FDA’s current good manufacturing practice regulations (“cGMP”), which are regulations

that govern the manufacture, holding and distribution of a product. Manufacturers of biologics also must comply with the FDA’s

general biological product standards. Our manufacturers also will be subject to regulation under the Occupational Safety and Health

Act, the Nuclear Energy and Radiation Control Act, the Toxic Substance Control Act and the Resource Conservation and Recovery Act

and other applicable environmental statutes. Following approval, the FDA periodically inspects drug and biologic manufacturing

facilities to ensure continued compliance with the cGMP. Our manufacturers will have to continue to comply with those requirements.

Failure to comply with these requirements subjects the manufacturer to possible legal or regulatory action, such as suspension

of manufacturing or recall or seizure of product. Adverse patient experiences with the product must be reported to the FDA and

could result in the imposition of marketing restrictions through labeling changes or market removal. Product approvals may be withdrawn

if compliance with regulatory requirements is not maintained or if problems concerning safety or efficacy of the product occur

following approval.

The labeling, advertising, promotion, marketing

and distribution of a drug or biologic product also must be in compliance with FDA and Federal Trade Commission requirements which

include, among others, standards and regulations for off-label promotion, industry sponsored scientific and educational activities,

promotional activities involving the internet, and direct-to-consumer advertising. We also will be subject to a variety of federal,

state and local regulations relating to the use, handling, storage and disposal of hazardous materials, including chemicals and

radioactive and biological materials. In addition, we will be subject to various laws and regulations governing laboratory practices

and the experimental use of animals. In each of these areas, as above, the FDA has broad regulatory and enforcement powers, including

the ability to levy fines and civil penalties, suspend or delay issuance of product approvals, seize or recall products and deny

or withdraw approvals.

We will also be subject to a variety of

regulations governing clinical trials and sales of our products outside the United States. Whether or not FDA approval has been

obtained, approval of a product candidate by the comparable regulatory authorities of foreign countries and regions must be obtained

prior to the commencement of marketing the product in those countries. The approval process varies from one regulatory authority

to another and the time may be longer or shorter than that required for FDA approval. In the European Union, Canada and Australia,

regulatory requirements and approval processes are similar, in principle, to those in the United States.

Environmental Compliance

Our research and development activities

involve the controlled use of potentially harmful biological materials as well as hazardous materials, chemicals and various radioactive

compounds. We are subject to federal, state and local laws and regulations governing the use, storage, handling and disposal of

these materials and specific waste products. We are also subject to numerous environmental, health and workplace safety laws and

regulations, including those governing laboratory procedures, exposure to blood-borne pathogens and the handling of bio-hazardous

materials. The cost of compliance with these laws and regulations could be significant and may adversely affect capital expenditures

to the extent we are required to procure expensive capital equipment to meet regulatory requirements.

Human Capital Management

As of December 31, 2020, we had ten full-time

employees at our facility in Marlborough, Massachusetts. None of our employees are represented by a labor union or covered by a

collective bargaining agreement nor have we experienced any work stoppages.

We expect to add additional employees in

fiscal year 2021 to increase our expertise and resources available in our preclinical and clinical research and development. We

continually evaluate our business needs and weigh the use of in-house expertise and capacity with outsourced expertise and capacity.

The Company currently outsources substantial preclinical and clinical trial work to third party contract research organizations

and drug manufacturing contractors.

Our ability to

identify, attract, retain and integrate additional qualified key personnel is also critical to our success and the competition

for skilled research, product development, regulatory and technical personnel is intense. To attract qualified applicants to the

Company, we offer a total rewards package consisting of base salary and cash target bonus based on geography and size of company,

a comprehensive benefit package and equity compensation for every employee. Bonus opportunity and equity compensation increase

as a percentage of total compensation based on level of responsibility. Actual bonus payout is based on performance.

A large majority

of Phio’s employees have obtained advanced degrees in their professions and we support our employees’ further development

with individualized development plans, mentoring, coaching, group training, conference attendance and financial support including

tuition reimbursement.

Corporate Information

On January 10, 2020, the Board of Directors

of the Company approved a 1-for-55 reverse stock split of the Company’s outstanding common stock, which was effected on January 15,

2020. All share and per share amounts have been adjusted to give effect to the reverse stock split.

We were incorporated in the state of Delaware

in 2011 as RXi Pharmaceuticals Corporation. On November 19, 2018, the Company changed its name to Phio Pharmaceuticals Corp., to

reflect its transition from a platform company to one that is fully committed to developing groundbreaking immuno-oncology therapeutics.

Our executive offices are located at 257 Simarano Drive, Suite 101, Marlborough, MA 01752, and our telephone number is (508) 767-3861.

The Company’s website address is http://www.phiopharma.com.

We make available on our website, free of charge, copies of our annual reports on Form 10-K, our quarterly reports on Form 10-Q

and our current reports on Form 8-K, and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d)

of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”) as soon as reasonably practicable after

these reports are filed electronically with, or otherwise furnished to, the Securities and Exchange Commission (the “SEC”).

We also make available on our website the charters of our audit committee, compensation committee and nominating and corporate

governance committee, as well as our corporate code of ethics and conduct.

You may read and copy any materials the

Company files with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. You may obtain information

on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC maintains an Internet site that contains

reports, proxy and information statements, and other information regarding Phio and other issuers that file electronically with

the SEC. The SEC’s website address is http://www.sec.gov. The contents of these websites are not incorporated by reference

into this report and should not be considered to be part of this report.

ITEM 1A. RISK FACTORS

Risks Relating to Our Business and Industry

Our business and operations may be

materially and adversely affected by the coronavirus pandemic.

In December 2019, a novel strain of coronavirus

that causes COVID-19 was reported to have surfaced in Wuhan, China and has since spread to other parts of the world, including

the United States. In March 2020, the World Health Organization declared the outbreak a pandemic. The coronavirus pandemic is affecting

the United States and global economies and as a result, government authorities have implemented restrictions and limited certain

operations, such as limits on the number of people at a gathering, travel restrictions and stay-at-home orders, to try to slow

the spread of coronavirus. The Company’s facilities remain operational and are operating in accordance with federal and state

governmental authority guidelines and with the implementation of safety measures such as social distancing protocols, suspending

travel, the wearing of masks and frequently disinfecting our workspaces. Employee personnel who do not need to be physically present

on our premises are continuing to work remotely, but have the ability to be on site as required. While the majority of these mandates

have specific end dates, they may be modified or extended and as a result there is uncertainty regarding the length of time that

such measures will be place. We believe the impact to our internal operations has not been material thus far, however, current

and future restrictions may further impact our operations and may slow or diminish our research and development activities.

As

a result of the coronavirus pandemic, certain of our third-party suppliers and service providers on which we rely have seen impacts

to their operations. If the impact to their operations continue or extend, it may in turn affect our operations. The

Company does not expect a material impact to its program’s anticipated timelines as a result of potential delays from our

third-party service providers and believes that we have a sufficient supply of our INTASYL compounds to conduct our ongoing preclinical

studies and initial clinical activities. However, the ultimate impact to the third parties on which we rely is highly uncertain

and subject to change. If the measures to contain the outbreak are extended or further expanded, it could reduce or delay the availability

of supplies and services that we purchase and outsource, which may in turn slow or delay our preclinical and clinical activities,

and/or result in higher costs. The extent to which the coronavirus pandemic impacts our results will depend on future developments,

which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus

and the actions to contain the coronavirus or treat its impact, among others.

Additionally, while the potential economic

impact brought by, and the duration of, the coronavirus pandemic is difficult to assess or predict, the impact of the coronavirus

pandemic on the global financial markets may reduce the Company’s ability to access capital and negatively affect our future

liquidity.

The coronavirus pandemic continues to evolve

and change rapidly. The ultimate impact of the coronavirus pandemic, or a similar public health emergency, is highly uncertain

and subject to change. The Company does not yet know the full extent of potential delays or impacts on its business, financing

activities, preclinical studies, clinical trial activities or the global economy as a whole. However, these effects could have

a material impact on the Company’s liquidity, results of operations and financial condition.

Our product

candidates are in an early stage of development and may fail or experience significant delays or may never advance to the clinic,

which may materially and adversely impact our business.

All of our pipeline programs are currently

in the preclinical development stage and our future success heavily depends on the successful development of our INTASYL product

candidates, which may never occur. These product candidates could be delayed, not advance into the clinic or unexpectedly fail

at any stage of development. Before we can commence clinical trials for a product candidate, we must conduct extensive preclinical

and other non-clinical tests in order to support an IND application, including IND-enabling good laboratory practice toxicology

studies, in the United States or their equivalents with regulatory authorities in other jurisdictions. Preclinical studies and

clinical trials are expensive, difficult to design and can take many years. There is no assurance that we will be able to successfully

develop our product candidates, and we may focus our efforts and resources on product candidates that may prove to be unsuccessful.

We cannot be certain of the outcome of preclinical

testing and clinical studies and results from these studies may not predict the results that will be obtained in later phase trials

of our product candidates. Even if we are able to complete our preclinical studies and planned clinical trials in line with our

projected timelines, results from such studies and trials may be not replicated in subsequent preclinical studies or clinical trial

results. Additionally, such studies may be delayed due to events beyond our control including as a result of natural disasters,

epidemics or pandemic outbreaks such as the novel coronavirus pandemic. While the steps for us to initiate our clinical trials

with PH-762 in the second half of 2021 are continuing and ongoing, the FDA, or equivalent regulatory authority, may not accept

the results of our preclinical studies or proposed clinical study designs and may require the Company to complete additional preclinical

studies or impose stricter approval conditions than we expect. As a result, we cannot guarantee that we will be able to submit

INDs, or similar applications, within our projected timelines, if at all, or that the FDA, or similar regulatory authorities, will

allow us to commence clinical trials.

We are dependent on collaboration

partners for the successful development of our adoptive cell therapy product candidates.

We are not a cell therapy company and expect

to depend on third-party collaborators to support the clinical development of our ACT product candidates. We have entered into

a clinical collaboration development agreement with AgonOx, Inc. for the clinical development of our PH-762 product candidate in

ACT and have entered into research agreements with our academic and industry collaborators, each of which is terminable by the

relevant party at any time, subject to applicable notice periods. The success of our collaborations depends upon the efforts of

our collaboration partners, and their performance in achieving the development activities to the extent they are responsible under

our collaboration agreements. Each of our partners may not be successful in performing these activities, including completing the

required preclinical studies and other information to be included in an IND application (or foreign equivalent), obtaining approval

to initiate clinical trials, conducting the necessary clinical trials and arranging for the manufacturing or contract research

organization (“CRO”) relationships and obtaining marketing authorization. Our partners work with other companies,

potentially including some of our competitors, and their corporate objectives may not align with ours, they may change their strategic

focus or pursue alternative technologies. If our collaborations are not successful or a partner terminates our collaboration agreement,

our business, financial condition, results of operations could be materially and adversely affected.

Further, we may not be successful in negotiating

agreements with these collaborators or with future collaborators for the development and commercialization of our ACT product candidates

through collaborations such as joint development or licensing agreements. Our ability to successfully negotiate such agreements

will depend on, among other things, potential partners’ evaluation of the superiority of our technology over competing technologies,

the quality of preclinical data that we have generated, the perceived risks specific to developing our product candidates and our

partners’ own strategic and corporate objectives. If we fail to negotiate these agreements, we may not be able commence clinical

trials with our ACT product candidates or we may be required to obtain licenses from cell therapy companies and our business, financial

condition, results of operations and prospects could be materially and adversely affected.

We rely upon third-party relationships

to conduct preclinical studies, and any future clinical trials, for our product candidates and may not be able to establish or

maintain the third-party relationships that are necessary to support their development.

We depend upon third-party CROs, medical

institutions, clinical investigators, consultants and other third parties to support our preclinical research efforts such as

through managing and conducting research studies, formulating our product candidates and manufacturing our product candidates

and expect to rely on the same for our future clinical trials. Because we rely on these third parties, we cannot necessarily control

the timing, quality of work or amount of resources that our contract partners will devote to these activities and we cannot guarantee

that these parties will fulfill their obligations to us under these arrangements. Furthermore, we compete with many other companies

for the resources of these third parties, some of which may be our competitors, and may detract from our programs. Additionally,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-25 · accession 0001683168-21-001062

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