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Protara Therapeutics, Inc.
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Health Care · Biological Products, (No Diagnostic Substances) · CIK 1359931 · FY ends Dec 31
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TARA · 10-K · period ended 2022-12-31

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filed 2023-03-08 · EDGAR original ↗

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

☒ANNUAL REPORT PURSUANT TO SECTION 13

OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2022

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: 001-36694

Protara Therapeutics, Inc.

(Exact name of registrant as specified in its

charter)

345 Park Avenue South

3rd Floor

New York, NY

(Address of Principal Executive Offices)

10010

(Zip Code)

(646)844-0337

(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 $0.001 per share TARA 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 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. ☐

If securities are registered pursuant to Section 12(b) of the Act,

indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to

previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are

restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers

during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as

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

As of June 30, 2022, the last business day of

the registrant’s most recently completed second fiscal quarter, the aggregate market value of the registrant’s common stock

held by non-affiliates of the registrant was approximately $19.6 million, based on the closing price of the registrant’s common

stock on the Nasdaq Capital Market on June 30, 2022 of $2.93 per share.

As of March 3, 2023, 11,306,753 shares of the registrant’s common

stock, $0.001 par value, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s definitive

Proxy Statement to be filed with the Securities and Exchange Commission by May 2, 2023 are incorporated by reference into Part III of

this report.

PROTARA THERAPEUTICS, INC.

TABLE OF CONTENTS

FORM 10-K

For the Year Ended December 31,

2022

Page

PART I

Item 1. Business 3

Item 1A. Risk Factors 34

Item 1B. Unresolved Staff Comments 60

Item 2. Properties 60

Item 3. Legal Proceedings 60

Item 4. Mine Safety Disclosures 60

PART II

Item 6. Reserved 61

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 68

Item 8. Financial Statements and Supplementary Data 68

Item 9A. Controls and Procedures 68

Item 9B. Other Information 68

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 68

PART III

Item 10. Directors, Executive Officers and Corporate Governance 69

Item 11. Executive Compensation 69

Item 14. Principal Accountant Fees and Services 69

PART IV

Item 15. Exhibits and Financial Statement Schedules 70

i

PART I

FORWARD-LOOKING STATEMENTS

This Annual Report on Form

10-K, including sections entitled “Business,” “Risk Factors,” and “Management’s

Discussion and Analysis of Financial Condition and Results of Operations” and other materials accompanying this Annual Report

on Form 10-K contain forward-looking statements or incorporate by reference forward-looking statements. Statements, other than statements

of historical facts, contained in this document, including statements regarding our business, operations and financial performance and

conditions, as well as our plans, objectives and expectations for our business operations and financial performance and condition, are

forward-looking statements. These statements relate to future events or to our future financial performance and involve known and unknown

risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from

any future results, performance or achievements expressed or implied by the forward-looking statements. In some cases, you can identify

these forward-looking statements by terminology such as “believes,” “expects,” “potential,” “continues,”

“may,” “will,” “should,” “seek,” “approximately,” “predict,”

“intend,” “plans,” “estimates,” “anticipates” or the negative version of these terms

or other comparable terminology.

These forward-looking statements include, but

are not limited to, statements about:

● expectations regarding the safety and efficacy of our product candidates;

● expectations regarding potential market size;

● developments and projections relating to our competitors and industry;

● our ability to remain listed on the Nasdaq Capital Market, or Nasdaq;

● the impact of government laws and regulations;

● the timing or likelihood of regulatory filings and approvals;

● our ability to protect our intellectual property position;

1

We undertake no obligation

to update or revise any of the forward-looking statements contained in this Annual Report on Form 10-K after the date of this report,

except as required by law or the rules and regulations of the U.S. Securities and Exchange Commission, or SEC. We caution readers not

to place undue reliance on forward-looking statements. Our actual results could differ materially from those discussed in this Annual

Report on Form 10-K. The forward-looking statements contained in this Annual Report on Form 10-K, and other written and oral forward-looking

statements made by us from time to time, are subject to certain risks and uncertainties that could cause actual results to differ materially

from those anticipated in the forward-looking statements, including the risks, uncertainties and assumptions identified under the heading

“Risk Factors” in this Annual Report on Form 10-K.

SUMMARY OF RISKS AFFECTING

OUR BUSINESS

Below is a summary of

the principal factors that make an investment in our securities speculative or risky. This summary does not address all of the risks

that we face. Additional discussion of the risks and uncertainties summarized in this risk factor summary, and other risks and uncertainties

that we face, are set forth in Part I, Item 1A, Risk Factors, and should be carefully considered, together with other information in

this Annual Report on Form 10-K and our other filings with the SEC before making investment decisions regarding our securities.

● We have a limited operating history and have never generated any revenues.

2

Item 1. Business.

Overview

We are a New York

City based clinical-stage biopharmaceutical company committed to advancing transformative therapies for the treatment of cancer and rare

diseases. We were founded on the principle of applying modern scientific, regulatory or manufacturing advancements to established mechanisms

in order to create new development opportunities. We prioritize creativity, diverse perspectives, integrity and tenacity to expedite

our goal of bringing life-changing therapies to people with limited treatment options.

Our portfolio includes two

development programs utilizing TARA-002, an investigational cell therapy based on the broad immunopotentiator, OK-432, which was originally

granted marketing approval by the Japanese Ministry of Health and Welfare as an immunopotentiating cancer therapeutic agent. This cell

therapy is currently approved in Japan and Taiwan for LMs and multiple oncologic indications. We have secured worldwide rights to the

asset excluding Japan and Taiwan and are exploring its use in oncology and rare disease indications. TARA-002 was developed from the

same master cell bank of genetically distinct group A Streptococcus pyogenes as OK-432 (marketed as Picibanil® in Japan and Taiwan

by Chugai Pharmaceutical Co., Ltd., or Chugai Pharmaceutical). We are currently developing TARA-002 in non-muscle invasive bladder cancer,

or NMIBC, and in LMs.

Our lead oncology program

is TARA-002 in NMIBC, which is cancer found in the tissue that lines the inner surface of the bladder that has not spread into the bladder

muscle. Bladder cancer is the sixth most common cancer in the United States, with NMIBC representing approximately 80% of bladder cancer

diagnoses. Approximately 65,000 patients are diagnosed with NMIBC in the United States each year. Very few new therapeutics have been

approved for NMIBC since the 1990s and the current standard of care for NMIBC includes intravesical Bacillus Calmette–Guérin,

or BCG. The mechanism of action of TARA-002 is similar to that of BCG. TARA-002 and BCG are both intravesically administered, elicit

a Th1 type immune response and produce a similar array of locally activated cytokines and immune cells.

We are conducting a Phase 1 dose-finding, open-label clinical trial

to evaluate TARA-002 in treatment-naïve and treatment-experienced NMIBC patients with carcinoma in situ, or CIS, and high-grade papillary

tumors (Ta), known as the ADVANCED-1 trial. In the initial dose escalation phase, or Phase 1a portion, of the trial, patients receive

six weekly intravesical doses of TARA-002. The primary objective of the trial is to evaluate the safety, tolerability and preliminary

signs of anti-tumor activity of TARA-002, with the goal of establishing a recommended dose for a future Phase 2 clinical trial. The trial

is ongoing and we expect data from the Phase 1a portion of the trial in the second quarter of 2023.

We are also pursuing TARA-002 in LMs, which are rare, non-malignant

cysts of the lymphatic vascular system that primarily form in the head and neck region of children before the age of two. In July 2020,

the FDA granted Rare Pediatric Disease designation for TARA-002 for the treatment of LMs and in May 2022, the European Medicines Agency

granted orphan drug designation to TARA-002 for the treatment of LMs. In addition to the clinical experience in Japan, we have secured

the rights to a dataset from one of the largest ever conducted Phase 2 trials in LMs, in which OK-432 was administered via a compassionate

use program led by the University of Iowa to over 500 pediatric and adult patients. We have an open IND for LMs with the Vaccines and

Related Products Division of the FDA, or Vaccines Division. We received feedback from the Vaccines Division on the protocol for our proposed

Phase 2 clinical trial evaluating TARA-002 in LMs. In the second half of 2023 we expect to initiate this Phase 2 single arm, open-label

clinical trial to evaluate the safety and efficacy of TARA-002 in pediatric patients with macrocystic and mixed-cystic LMs. The trial

design includes a safety lead-in phase followed by an expansion phase. We are conducting trial preparation activities and have identified

multiple trial sites.

3

The third development program in our portfolio is intravenous, or IV,

Choline Chloride, an investigational phospholipid substrate replacement therapy initially in development for patients receiving parenteral

nutrition, or PN, who have intestinal failure associated liver disease, or IFALD. IV Choline Chloride has been granted Orphan Drug Designation

by the FDA for this indication and has also been granted Fast Track Designation for the treatment of IFALD. Following a positive end of

Phase 2 meeting with the FDA, we received feedback on the design of the studies necessary to complete a registration package for IV Choline

Chloride for the treatment of IFALD, including a Phase 1 pharmacokinetic, or PK, trial and a Phase 3 clinical trial. Prior to initiating

these clinical trials, we are conducting a prevalence study to enhance understanding of the PN patient population and we plan to use this

information to determine the next steps for the development program. In September 2021, we reported results of the retrospective part

of the prevalence study, which supported the significant unmet medical need in patients dependent on PN who have IFALD. We are currently

conducting the prospective part of the prevalence study, which is a multi-center, cross-sectional observational study to assess the prevalence

of choline deficiency, as well as cholestasis and steatosis, in patients dependent on PN. We expect to have results of the study in the

third quarter of 2023. In April 2022, the U.S. Patent and Trademark office, or USPTO, issued to us Patent No. US 11,311,503 claiming a

sterile aqueous choline salt composition with a term expiring in 2041.

We have devoted substantial

efforts to the development of these programs but do not have any approved products and have not generated any revenue from product sales.

TARA-002 has not yet been approved for use for treatment of NMIBC, LMs or any other indications. We do not expect to generate revenues

in the near-term, if ever. To finance our current strategic plans, including the conduct of ongoing and future clinical trials and further

research and development costs, we will need to raise additional capital. See “Item 7. Management’s Discussion and Analysis

of Financial Condition and Results of Operations—Liquidity and Capital Resources” for additional information about our liquidity

and capital resource needs.

Our Product Candidate Pipeline

The following chart summarizes

the current status of our product candidate pipeline:

* TARA-002 Granted Rare Pediatric Disease Designation for the treatment of LMs

** Granted Orphan Drug and Fast Track Designations by the U.S. FDA

† Phase 1 PK study to be conducted in addition to Phase 3 study

Our Corporate Strategy:

We are an oncology and rare disease company focused on applying modern

scientific advancements to established mechanisms to deliver efficient de-risked clinical programs. Leveraging the drug development and

commercialization experience of our management team, our goal is to build a leading biopharmaceutical company focused on bringing life-saving

therapies to patients with significant unmet needs. Our current key initiatives are listed below:

4

1. Progress clinical program supporting

TARA-002 for the treatment of NMIBC.

Complete the ongoing Phase

1 clinical trial to assess the safety and tolerability of TARA-002 in patients with high-grade NMIBC, involving a dose escalation phase

in which we are evaluating the safety, tolerability and preliminary signs of anti-tumor activity of TARA-002 to determine dosage for

a future Phase 2 clinical trial. We then intend to further assess safety and preliminary signs of anti-tumor activity of TARA-002 in

both BCG-naïve and BCG-exposed NMIBC patients with CIS in an expanded cohort of our Phase 1 and Phase 2 clinical trials.

2. Progress clinical program for TARA-002

in LMs by initiating a Phase 2 clinical trial in patients with macrocystic and mixed-cystic LMs.

Based on the robust dataset for the originator product OK-432 in LMs

and the full Clinical Study Report, or CSR of the randomized Phase 2 clinical trial of OK-432 in LMs led by the University of Iowa, we

are encouraged by the potential for TARA-002 to treat patients with LMs. Following feedback from the Vaccines Division, we expect to initiate

a Phase 2 clinical trial evaluating TARA-002 in pediatric patients with macrocystic and mixed-cystic LMs.

3. Complete prospective prevalence study

of patients receiving PN and who have IFALD to refine a development pathway for IV Choline Chloride.

We are currently conducting

a prospective prevalence study to enhance understanding of the PN patient population and plan to use this information to inform the next

steps for the development program. We received FDA feedback on a potential design of the studies necessary to complete a registration

package for IV Choline Chloride for the treatment of IFALD, including a Phase 1 pharmacokinetic study and a Phase 3 trial. We intend

to use the results of our multinational prevalence study of the PN patient population to inform our strategy for IV Choline Chloride.

4. Explore opportunities to expand our

pipeline of uses for TARA-002 alone and in combination with other therapies.

We are exploring the use

of TARA-002 in combination with other therapies and are working to identify additional opportunities to develop TARA-002 in indications

beyond NMIBC and LMs. We are conducting non-clinical experiments and modeling to better characterize the potential benefits of combination

therapy with TARA-002, particularly in NMIBC. In addition, our leadership team has a strong track record of licensing, acquiring and

optimizing product candidates and we intend to leverage this skill set to identify opportunities for potential combination opportunities

for TARA-002, in NMIBC and other oncology indications. The immunological activity of TARA-002’s originator product, OK-432, has

been effectively interrogated in patients in numerous indications. We plan to continue to carefully evaluate the case reports and the

literature and perform non-clinical characterization studies to better understand the mechanism of action of TARA-002 and its potential

activity in indications beyond NMIBC and LM in which there is unmet need.

Our Pipeline

TARA-002

TARA-002, our lead program,

is an investigational cell therapy developed from the master cell line of the same genetically distinct Streptococcus pyogenes

(group A, type 3) Su strain as OK-432, a broad immunopotentiator marketed as Picibanil® in Japan and Taiwan by Chugai Pharmaceutical.

We are using the same regulatory starting materials as OK-432 and manufacture TARA-002 using an updated version of the same proprietary

processes used to manufacture OK-432. We have designated this product candidate as TARA-002 in order to differentiate the regulatory

path in the United States and other geographies from that of OK-432 in Japan.

We entered into an agreement

with Chugai Pharmaceutical in June 2019, as amended in July 2020, to support our development of TARA-002. The agreement provides us with

exclusive access to certain materials and documents relating to OK-432 including the master cell bank of Streptococcus pyogenes

used in the manufacturing of OK-432. Additionally, the agreement provides technical support during a certain period. We have utilized

the materials, proprietary manufacturing process and technical support provided by Chugai Pharmaceutical to produce TARA-002 at a cGMP-compliant

facility in the United States. Under the agreement with Chugai Pharmaceutical, we have sole responsibility for the development and commercialization

of TARA-002 worldwide, excluding Japan and Taiwan. This agreement is exclusive through June 17, 2030, or following any termination of

the agreement by either party.

5

In Japan, OK-432 is indicated

for: the treatment of lymphangiomas (lymphatic malformations); the prolongation of survival time in patients with gastric cancer (postoperative

cases) or primary lung cancer in combination with chemotherapy; and the reduction of cancerous pleural effusion or ascites in patients

with lung cancer or gastrointestinal cancer respectively, head and neck cancer (maxillary cancer, laryngeal cancer, pharyngeal cancer,

and tongue cancer) and thyroid cancer that are resistant to other drugs.

We plan to pursue development

of TARA-002 for the treatment of NMIBC and LMs initially in the United States, and plan to also seek approval in Europe and other regions

in the future and may also explore additional indications where its utility as an immunostimulant has been hypothesized to be of therapeutic

benefit.

TARA-002 in NMIBC

Disease Overview

Bladder cancer is the sixth

most common cancer in the United States, with NMIBC representing approximately 80% of bladder cancer diagnoses. NMIBC is cancer found

in the tissue that lines the inner surface of the bladder that has not spread into the bladder muscle. There are three subtypes of NMIBC:

Ta (non-invasive papillary carcinoma), Tis (carcinoma in situ or CIS), and T1 (carcinoma invading the lamina propria). Among the types

of NMIBC, Ta accounts for most NMIBC cases (70%), whereas T1 and CIS account for 20% and 10%, respectively.

There are approximately 65,000 incident cases of NMIBC in the United

States every year, and based upon currently available data we believe that approximately 45% (approximately 30,000) are made up of High-Grade

tumor types that are considered higher risk, and therefore candidates for immunotherapies, such as TARA-002. In addition, NMIBC has one

of the highest rates of recurrence with three-year rate estimated at up to 80%.

Treatment

Treatment for NMIBC is typically targeted to reduce unresectable persistence,

recurrence after resection and to prevent disease progression to muscle-invasive bladder cancer. The initial treatment for NMIBC includes

cystoscopy and complete transurethral resection of the bladder tumor (TURBT) for papillary Ta or T1, or biopsy for CIS. A single postoperative

instillation of intravesical chemotherapy is recommended in patients with low risk of progression, and for patients with intermediate

and high-risk disease, a longer course of intravesical therapy is administered. The most efficacious intravesical agent to date has been

BCG, a live attenuated form of Mycobacterium bovis. BCG has been the subject of multiple supply shortages in the US in the past

decade due to the inability to meet demand to treat the large population of patients with NMIBC. There has been a significant increase

in bladder cancer recurrence and progression with an escalated number of patients who require cystectomy. As such, with the current BCG

shortage and limited effective alternate therapies or dosing strategies, there continues to be a significant unmet need for treatment

options for patients with NMIBC.

Clinical Development

We are currently conducting our ADVANCED-1 trial. In the initial dose

escalation phase of the trial, patients receive six weekly intravesical doses of TARA-002. The primary objective of the trial is to evaluate

the safety, tolerability and preliminary signs of anti-tumor activity of TARA-002, with the goal of establishing a recommended dose for

a future Phase 2 clinical trial. The trial is ongoing and we expect data from the Phase 1a portion of the trial in the second quarter

of 2023.

Preclinical Development

We continue to conduct pre-clinical

studies on TARA-002 to better characterize the mechanism of action to help us understand how TARA-002 may perform in potential combinations

with other agents used to treat NMIBC. In addition, we use pre-clinical data to help us define other cancer targets for TARA-002 both

within the urothelial cancer space and other types of cancer affecting different parts of the body.

Regulatory Interactions

In October 2021, we announced

that the Office of Tissues and Advanced Therapies Division, or the OTAT Division, of the FDA’s Center for Biologics Evaluation

and Research, or CBER, cleared our Investigational New Drug, or IND, application for TARA-002 in NMIBC, allowing us to commence our ADVANCED-1

trial. The primary objective of the trial is to evaluate the safety, tolerability and preliminary signs of anti-tumor activity of TARA-002,

with the goal of establishing a recommended dose for a future Phase 2 clinical trial.

6

Manufacturing

We manufacture TARA-002

using an equivalent, but modernized, proprietary manufacturing process as is used to produce OK-432 by Chugai Pharmaceutical, starting

with a master cell line propagated by us but utilizing the same genetically distinct strain of Streptococcus pyogenes (A group,

type 3) Su strain as OK-432. We have contracted a contract development and manufacturing organization, or CDMO, to manufacture TARA-002.

TARA-002 for the Treatment of Lymphatic

Malformations

Disease Overview

We have worked with the FDA to align on a regulatory pathway and development

plan for TARA-002 for the treatment of LMs. The International Society for the Study of Vascular Anomalies classifies LMs as either macrocystic,

microcystic, or mixed-cystic. Macrocystic and microcystic LMs are differentiated by the size of the fluid-containing portion of the malformation.

Macrocystic LMs are characteristically large, fluid-filled cysts with a thin endothelial lining. Macrocystic LMs are composed of cysts

greater than 2 cubic centimeters in size and present as a soft, fluid-filled swelling beneath normal or slightly discolored skin. Macrocystic

LMs are usually located in the antero-lateral cervical region of the neck; however, it is possible for this type of LM to originate in

other areas of the body. In contrast, microcystic LMs have very limited internal space with a thick irregular endothelial lining. Microcystic

LMs are comprised of cysts less than 2 cubic centimeters in size and are often composed of micro-lymphatic channels that integrate and

infiltrate normal soft tissue. Microcystic LMs can involve both superficial and deep aspects including muscle and bone. Microcystic LMs

can thicken or swell causing enlargement of surrounding soft tissue and bones and can be found on any area of the skin or mucous membrane.

Mixed-cystic LMs are comprised of varying degrees of both macrocystic and microcystic LMs.

While the exact prevalence

of LMs is not known, in the United States, the condition is thought to be present in approximately one in every 4,000 live births and

we believe there are approximately 1,400-1,800 LM cases per year.

Treatment

There are no approved pharmacotherapies

for LMs, except in Japan and Taiwan where OK-432 is approved. In these countries, OK-432 has been the standard of care for LMs for over

25 years.

Treatment of LMs varies

depending on the symptoms and complications that present themselves. The standard of care outside Japan and Taiwan for the treatment

of LMs is either a partial or complete surgical excision of the cysts. While surgery is the standard approach to the treatment of LMs

in the head and neck, the region is a difficult area to operate on because of the large number of important anatomical structures in

the area. Major venous and arterial trunks travel through the neck, as do important nerves. Surgery on such malformations frequently

results in high rates of recurrence and complications including life-long chronic conditions, such as damage to nerves and other important

structures of the head and neck.

Clinical Development

Historical Data on OK- 432, predecessor therapy

to TARA-002

When OK-432 is administered

locally for LMs, it is hypothesized that innate immune cells within the cyst are activated and produce a strong immune cascade. Neutrophils

and monocytes infiltrate the cyst and various cytokines, including interleukins IL-6, IL-8, IL-12, interferon, or IFN, -gamma, tumor

necrosis factor, or TNF-alpha, and vascular endothelial growth factor (VEGF) are secreted by immune cells within the cyst in response

to the presence of OK-432. In concert, these immune activities induce a strong local inflammatory reaction in the cyst wall, resulting

in fluid drainage, shrinkage and fibrotic adhesion of the cyst.

7

A randomized, phase 2 clinical trial led by the University of Iowa

studied the use of OK-432 in patients with LM from 1998 to 2005. Most eligible subjects were between 6 months and 18 years of age with

macrocystic or mixed-cystic LMs (with ≥ 50% macrocytic disease) of the head and/or neck. There were three treatment groups: immediate

treatment (ITG), delayed treatment (DTG), and open label treatment group. The immediate treatment group received treatment with OK-432

upon diagnosis. The delayed treatment group received OK-432 treatment following a six-month observation period; the cross-over design

was intended to investigate spontaneous resolution. The open-label treatment group included infants younger than six months of age, adults

older than 18 years of age, patients with LMs involving sites other than the head and neck (such as the axilla, thorax, and extremities),

and patients treated on an emergent basis. The open label treatment group were treated immediately with OK-432. Response to therapy was

measured by quantitating change in lesion size. Clinical success was defined as a complete (90% to 100%) or substantial (60% to 89%) response

to treatment based on radiographically confirmed shrinkage in lesions.

Results presented in this

report were based on a retrospective analysis of source verified data that included the full dataset of subjects enrolled in the Phase

2 randomized clinical trial between January 1998 and August 2005, including data in the published study (Smith et al. 2009) that included

subjects enrolled between January 1998 and November 2004.

Overall, 310 subjects were enrolled with intent to treat: 246 subjects

were randomized to the immediate (ITG, N=171) and delayed (DTG, N=75) treatment groups; 64 subjects were nonrandomized and assigned to

the open-label group. Analysis of the primary efficacy endpoint (N=150) demonstrated clinical success (complete and/or substantial response)

in 69% of patients in the ITG 6 months after enrollment, while 7.5% of patients in the DTG experienced spontaneous regression of a LM

during this time interval (p < 0.0001)). When the results were analyzed by lesion type across all treatment groups, a successful outcome

was observed in 84% and 60% of patients with macrocystic and mixed-cystic LM, respectively. None of the patients with microcystic LM demonstrated

clinical success with OK-432 therapy. The results of the retrospective analysis were consistent with the results observed in the original

analysis (Smith et al. 2009).

Figure 1: 69% of patients in the immediate treatment group had a complete

or substantial response to OK-432, meeting the primary endpoint, while 7.5% of patients in the delayed treatment group had a complete

or substantial response after six months of observation and before treatment.

ǂ Clinical Success was defined as complete or substantial response.

8

Figure 2: patients with radiographically confirmed

macrocystic lesions had the greatest likelihood of clinical success and in those patients with mixed lesions, clinical success was also

present.

ǂ Clinical Success was defined as complete or substantial response.

** Results were analyzed by lesion type across all treatment groups.

TARA-002 Clinical Development

We have an open IND for

LMs with the Vaccines Division. Later in 2023 we expect to initiate a Phase 2 single arm, open-label clinical trial to evaluate the safety

and efficacy of TARA-002 in pediatric patients with macrocystic and mixed-cystic LMs. The trial design includes a safety lead-in phase

followed by an expansion phase. We are conducting trial preparation activities and have identified multiple trial sites.

Historical Safety Profile on OK-432, predecessor

therapy to TARA-002

The most common adverse

events with treatment with OK-432 were local injection site reactions, fever, fatigue, and decreased appetite, with resolution within

two weeks. Treatment emergent serious adverse events or SAEs, (treatment emergent SAEs are defined as any SAE occurring or worsening

on or after the first dose of study drug and within 35 days after the last dose of study drug) associated with OK-432 treatment were

reported in 4.1% of patients, with the most severe events being airway obstruction and facial paralysis due to massive swelling post-injection

that required tracheostomy and hospitalization. Both of these events were reported as resolved.

The safety findings from

the sponsor-conducted retrospective analysis are consistent with the original analysis reported in Smith et al. 2009, and with safety

data in published studies in approximately 865 patients with LMs after treatment with OK-432.

Historical Preclinical Development on

OK-432, predecessor therapy to TARA-002

A comprehensive preclinical

development program for OK-432, including in vitro and in vivo pharmacology and toxicology studies, was conducted by Chugai

Pharmaceutical to support the filing of a NDA with the Japan Pharmaceuticals and Medical Devices Agency. We believe these studies may

help inform the design of a development plan for TARA-002 in LMs.

9

TARA-002 Regulatory Interactions

In July 2020, the FDA granted

Rare Pediatric Disease designation for TARA-002 for the treatment of LMs. The FDA grants Rare Pediatric Disease designation for serious

diseases that primarily affect children ages 18 years or younger and fewer than 200,000 persons in the United States. Under the FDA’s

Rare Pediatric Disease Priority Review Voucher program, a sponsor who receives an approval of a NDA or BLA for a product for the prevention

or treatment of a rare pediatric disease may be eligible for a voucher, which can be redeemed to obtain priority review for any subsequent

marketing application or may be sold or transferred.

The robust dataset for OK-432 in LMs has informed our development of

TARA-002. At the FDA’s request, we submitted the full CSR of the randomized Phase 2 clinical trial of OK-432 in LMs led by the University

of Iowa to our open IND with the Vaccines Division. We received feedback from the Vaccines Division on the protocol for our proposed Phase

2 clinical trial evaluating TARA-002 in LMs. In the second half of 2023 we expect to initiate this Phase 2 single arm, open-label clinical

trial to evaluate the safety and efficacy of TARA-002 in pediatric patients with macrocystic and mixed-cystic LMs. The trial design includes

a safety lead-in phase followed by an expansion phase. We are conducting trial preparation activities and have identified multiple trial

sites.

Manufacturing

TARA-002 is manufactured

using an equivalent, but modernized, proprietary manufacturing process as is used to produce OK-432 by Chugai Pharmaceutical. Starting

with a master cell line propagated by us but utilizing the same genetically distinct strain of Streptococcus pyogenes (A group,

type 3) Su strain as OK-432. We have contracted a CDMO to manufacture TARA-002.

IV Choline Chloride for the treatment of Intestinal

Failure Associated Liver Disease

IV Choline Chloride is an

IV substrate replacement therapy initially in development for patients receiving PN who have IFALD.

Choline is a known important

substrate for phospholipids that are critical for healthy liver function. Because patients receiving PN cannot sufficiently absorb adequate

levels of choline and no available PN components contain sufficient amounts of choline to correct this deficit, they often experience

a prolonged progression to hepatic failure and death, with the only known intervention being a dual small bowel / liver transplant. If

approved, IV Choline Chloride would be the first approved therapy for IFALD. It has been granted ODD by the FDA for the treatment of

IFALD and the prevention of choline deficiency in PN patients. We are currently undertaking a multinational prevalence study to enhance

understanding of the PN patient population. We expect to complete the prospective part of the study in mid-2023.

We have entered into a license

agreement with Dr. Alan Buchman for exclusive rights to the IND, ODD and other regulatory assets related to IV Choline Chloride, as well

as exclusive rights to the data from previously conducted Phase 1 and Phase 2 clinical trials led by Dr. Buchman.

The results of a randomized,

controlled, Phase 2 clinical trial demonstrated that treatment with IV Choline Chloride resulted in normalization of plasma-free choline

concentrations, improvement of hepatic steatosis, and statistically significant improvement in cholestasis in patients dependent on PN.

We had an end of Phase 2

meeting with the FDA in November 2018 and received the FDA’s feedback on the design of studies necessary to complete the registration

package for IV Choline Chloride for the treatment of IFALD, including a Phase 1 pharmacokinetic study and a Phase 3 trial. We intend

to use the results of our multinational prevalence study of the PN patient population to inform our strategy for IV Choline Chloride.

10

Disease Overview

IFALD is a rare hepatic/metabolic

disease. IFALD, which occurs in patients dependent upon PN, is characterized by choline deficiency, hepatic steatosis, cholestasis, and

rapid progression of liver disease through to hepatic failure and death, in the absence of intestine-liver transplant. IFALD carries

a relatively poor prognosis, with a 15-34% death rate within one to four years. When IFALD presents in children, mortality is even higher,

with studies reporting death rates of 23-40% within 18 months. A patient is considered to have IFALD if she/he:

Many patients receiving

PN are entirely dependent on PN for their nutritional needs. PN delivers nearly all the macro and micro-nutrients necessary for survival

in their patients, with the notable exception of choline. Consequently, patients dependent on PN support have been shown to be choline

deficient. Patients dependent upon PN are unable to synthesize sufficient levels of choline and malabsorption limits the bioavailability

of choline chloride from the PN diet. The American Society for Parenteral and Enteral Nutrition and the Academy of Nutrition and Dietetics’

Dietitians in Nutrition Support both recommend that choline be developed and routinely included in PN products; however, there are currently

no FDA-approved choline chloride PN products.

Dependence on PN and resulting

choline deficiency often leads to IFALD, which is the most common adverse outcome in chronic PN adult patients that is associated with

death. Low free choline plasma concentrations are associated with alanine aminotransferase, or ALT, aspartate aminotransferase, or AST,

and ALP elevations as well as steatosis (fatty liver) and cholestasis (when bile from the liver stops or slows), all indicators of ongoing

liver damage.

Clinical Development

In a Phase 2 randomized,

double-blind, controlled 24-week clinical trial, patients (n=15) receiving nightly PN for > 85% of their nutritional needs (for at

least 12 weeks prior to entry) were randomized to receive via IV infusion (10-12 hours) their usual PN with placebo (n = 8), or PN to

which 2g IV Choline Chloride was added (n = 7).

In the IV Choline Chloride

group, mean choline levels were within or greater than the estimated normal range (i.e., 6.7 to 26.9 nmol/mL) throughout the 24-week

trial and quickly returned to baseline levels when treatment was discontinued.

Steatosis:

Upon conversion of the quantification

of computed tomography, or CT, values to magnetic resonance imaging proton density fat fraction, or MRI-PDFF, significant differences

in the least square, or LS, mean change from baseline in estimated MRI-PDFF were observed in the IV Choline Chloride group in comparison

to placebo group at Week 4 through Week 24, demonstrating a clinically meaningful and statistically significant reduction in steatosis.

When LS mean percent changes from baseline in MRI-PDFF were compared between treatment groups, significant differences in LS mean changes

(range, 31.7% to 53.6%) were observed from Weeks 4 to 24 with p-values of 0.0009 to 0.0297 favoring the IV Choline Chloride group.

11

Figure 3. Liver CT Images: Before and After Treatment with IV Choline

Chloride

Alkaline Phosphatase:

At baseline, LS mean ALP

concentration was 239.3 ± 118.93 in the IV Choline Chloride group and 148.1 ± 100.2 in the placebo group. The mixed model

for repeated measures, or MMRM, analyses demonstrated statistically significant decreases in ALP concentrations at Week 12 (p = 0.008),

Week 16 (p = 0.005), Week 20 (p = 0.007), and Week 24 (p = 0.005) for the IV Choline Chloride group, demonstrating a reduction in cholestasis.

A trend towards significance was observed at Week 4 (p = 0.076) and Week 6 (p = 0.056). At Week 34, 10 weeks after discontinuation of

IV Choline Chloride treatment, LS mean change from baseline in ALP concentrations still demonstrated statistically significant decreases

(p = 0.002), demonstrating a significant improvement in cholestasis with treatment with IV Choline Chloride (Figure 4).

In the subgroup of subjects

with ALP concentration > 1.5x upper limit of normal (ULN) at baseline, (n=7), mean values at baseline were comparable between the

IV Choline Chloride and placebo groups (294.20 ± 87.947 versus 277.00 ± 128.693, respectively). In the sub-group analysis,

improvement in ALP was consistent and substantial, with 20-30% improvement over 12-24 weeks of treatment. Statistical significance was

observed at 12, 16, and 20 weeks.

In the description of the trials above and

elsewhere in this Annual Report on Form 10-K, “n” represents the number of patients in a particular group and “p”

or “p-values” represent the probability that random chance caused the result (e.g., a p-value of 0.001

means that there is a 0.1% probability that the difference between the placebo group and the treatment group is purely due to random

chance). A p-value of less than or equal to 0.05 is a commonly used criterion for statistical significance, and may

be supportive of a finding of efficacy by regulatory authorities.

12

Figure 4. Improvement in Cholestasis1: All Patients

1 Protara Therapeutics re-analysis of patient CRF’s, data on file.

* MMRM method used for imputation.

Preclinical Development

Table 1. Preclinical Studies Conducted by us

for IV Choline Chloride

Study Type Brief Description

Evaluation of Transporter Inhibition by Choline Chloride in Caco-2 Cells

Evaluation of Cytochrome P450 Induction by Choline Chloride in Human Hepatocytes

Evaluation of Transporter Inhibition by Choline Chloride in Caco-2 Cells

Assessment of Choline as a Substrate of Human BSEP Mediated Transport

GLP Combined Single-dose IV Neurobehavioral and Respiratory Study

13

Regulatory Interactions

We have received feedback

from the FDA on a number of key aspects of the overall clinical program necessary for registration, including a Phase 1 pharmacokinetic

study and a Phase 3 clinical trial. We completed a retrospective, observational study of patients dependent on PN for 6 or more months.

The objective of the study was to understand the incidence of cholestasis, a hallmark pathology of IFALD in this patient population by

measuring serum alkaline phosphatase (ALP) levels greater than 1.5 times the upper limit of normal ULN as a key marker of cholestasis.

Results of the study showed: 31% of all patients, irrespective of baseline levels, presented with ALP levels greater than 1.5 times the

ULN at any given time during 6 to 36 months. In addition, approximately 28% of all patients had persistent ALP elevations greater than

1.5 times the ULN at 36 months. At baseline, approximately 23% of patients presented with ALP levels greater than 1.5 times the ULN with

approximately 76% presenting with greater than 1.5 times the ULN at any given time during 6 to 36 months and approximately 59% with persistent

ALP elevations greater than 1.5 times the ULN at 36 months. While medical management demonstrated some improvement in ALP levels, it

was not sufficient for managing ALP levels over the long term in patients on PN. Results support further exploration in patient population

to determine rates of choline deficiency and steatosis. We have initiated a prospective observational study to further characterize the

prevalence of choline deficiency, as well as cholestasis and steatosis. We plan to use information from this prospective study to determine

the appropriate next steps for the development program.

Manufacturing

Through our CDMO, we have

manufactured sufficient amounts of cGMP drug substance and drug product to initiate the planned clinical trials. Scale up for commercial

demand, if and when applicable, will commence when appropriate. Our end-to-end manufacturing of IV Choline Chloride is conducted in the

United States by a cGMP-compliant CDMO. However, due to current macroeconomic factors, such as rising inflation and supply chain shortages,

scaling up may be more difficult than originally anticipated.

Collaborations and License Agreements

Chugai Agreement

On June 17, 2019, we entered

into an agreement, or the Chugai Agreement, with Chugai Pharmaceutical, a company organized and existing under the laws of Japan. Chugai

Pharmaceutical has developed and commercialized a therapeutic product, OK-432 (or Existing Product), in Japan and Taiwan, or the Chugai

Territory and owns and controls certain materials and documents related to the Existing Product (or the Chugai Materials). Pursuant to

the Chugai Agreement, Chugai Pharmaceutical has provided us with certain materials and documents relating to the Existing Product and

has provided certain technical services to us for our development and commercialization in territories other than the Chugai Territory,

or the Protara Territory of a new therapeutic product, or the New Product or TARA-002 comparable to the Existing Product beginning on

the effective date of the Chugai Agreement and ending on June 30, 2020, or any other date to be agreed to by the parties, or the Chugai

Service Period. Under the Chugai Agreement, Chugai Pharmaceutical will exclusively provide the Existing Product and Chugai Materials

to us and will not provide the Existing Product or Chugai Materials to any third parties during the Chugai Service Period, other than

for medical, compassionate use and/or non-commercial research purposes. Additionally, beginning on the effective date of the Chugai Agreement

and ending on the fifth anniversary of such date or upon the termination of the Chugai Agreement, whichever comes earlier, Chugai Pharmaceutical

will not provide Chugai Materials or technical support to any third-party for the purpose of development and commercialization in the

Protara Territory of a therapeutic product comparable to the Existing Product. We are responsible, at our sole cost and expense, for

the development and commercialization of the New Product in the Protara Territory.

On July 14, 2020, we and Chugai Pharmaceutical entered into an amendment

of the Chugai Agreement, or the Chugai Amendment, with an effective date as of June 30, 2020. The Chugai Amendment extends the date through

which Chugai will exclusively provide the Existing Product and materials to us from June 30, 2020 to June 30, 2021, extends the date through

which Chugai will not provide materials or technical support to any third-party for the purpose of development and commercialization in

a given area from the fifth anniversary to the eleventh anniversary of the original effective date (extended to June 17, 2030), and provides

for further such extensions on the occurrence of certain events and milestones. The Chugai Amendment also provides that, in addition to

the designated fee payable upon the initial indication approval in the Chugai Agreement described below, we will pay Chugai a designated

fee in the low, single digit millions for each additional indication approval.

14

As consideration for Chugai Pharmaceutical’s performance under

the Chugai Agreement, we agreed to pay Chugai Pharmaceutical a payment in the low, single-digit millions, which will be made in two installments

with an initial payment made in July 2020, and the remaining majority of the total amount will be payable upon FDA approval of the New

Product.

We granted Chugai Pharmaceutical

a right of first refusal on terms to be negotiated between the parties for a license related to the New Product-relevant information,

data and documentation and inventions to develop and commercialize the New Product in the Chugai Territory. We will be responsible for

manufacturing and supplying or causing our CDMO to manufacture and supply the New Product to Chugai Pharmaceutical.

The Chugai Agreement will

remain in full force and effect until the first anniversary of the date of FDA approval of the New Product, unless terminated sooner,

or the Chugai Term. Following the Chugai Service Period and during the Chugai Term, Chugai Pharmaceutical may terminate the Chugai Agreement,

in whole or in part, without cause, by providing us 90 days prior written notice. Following such termination, we would maintain exclusive

access to Chugai Materials, subject to the termination clauses outlined below. We may terminate the Chugai Agreement, in whole only,

by providing Chugai Pharmaceutical 90 days’ prior written notice if (i) we decide to discontinue the New Product development; (ii)

we decide that the FDA’s requirements for the New Product are not likely to be met; or (iii) the FDA identifies a safety issue

regarding the New Product.

In addition, either party

may terminate the Chugai Agreement, in whole or in part, in the event that the other party materially breaches the Chugai Agreement and

fails to cure the breach within 30 days of written notice. Either party may terminate the Chugai Agreement in its entirety immediately

upon notice to the other party if such other party: (i) is dissolved or liquidated or takes any corporate action for such purpose; (ii)

becomes insolvent or is generally unable to pay, or fails to pay, its debts as they become due; (iii) files or has filed against it a

petition for voluntary or involuntary bankruptcy or otherwise becomes subject to any proceeding under any domestic or foreign bankruptcy

or insolvency laws; (iv) makes or seeks to make a general assignment for the benefit of creditors; or (v) applies for or has a receiver,

trustee, custodian or similar agent appointed by order of any court to take charge of or sell any material portion of its property or

business.

In the event that we undergo

a change of control, Chugai Pharmaceutical may terminate the Chugai Agreement upon 90 days’ written notice to us, absent a written

pledge by the new controlling party of its agreement to fulfill and undertake all obligations of ours and to be bound by the Chugai Agreement.

Sponsored Research and License Agreement

On November 28, 2018, we

entered into a sponsored research and license agreement, or the Research Agreement, with The University of Iowa, or the University, pursuant

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-08 · accession 0001213900-23-018373

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