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TVGN US Equity

Tevogen Bio Holdings Inc.Health Care · Biological Products, (No Diagnostic Substances) · CIK 1860871 · FY ends Dec 31
$6.75
+0.38 (+5.97%)
USD · as of 2026-08-21 · marketstack

TVGN · 10-K · period ended 2023-12-31

← all TVGN documents
filed 2024-04-29 · EDGAR original ↗

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Item 1A Risk Factors 37

Item 1B Unresolved Staff Comments 77

Item 1C Cybersecurity 77

Item 2 Properties 78

Item 3 Legal Proceedings 78

Item 4 Mine Safety Disclosures 78

PART II

Item 6 [Reserved] 80

Item 7A Quantitative and Qualitative Disclosures About Market Risk 85

Item 8 Financial Statements and Supplementary Data 85

Item 9A Controls and Procedures 86

Item 9B Other Information 86

Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspection 86

PART III

Item 10 Directors, Executive Officers, and Corporate Governance 87

Item 11 Executive Compensation 93

Item 14 Principal Accounting Fees and Services 109

PART IV

Item 15 Exhibits and Financial Statement Schedule 110

EXPLANATORY

NOTE

Prior

to February 14, 2024, Semper Paratus Acquisition Corporation (“Semper Paratus”) was a special purpose acquisition company

formed for the purpose of effecting a merger, stock purchase, reorganization, or similar acquisition or business combination with one

or more businesses. On February 14, 2024 (the “Closing Date”), subsequent to the end of the fiscal year ended December 31,

2023, the fiscal year to which this Annual Report on Form 10-K (this “Annual Report”) relates, Semper Paratus completed the

previously announced business combination pursuant to that certain Agreement and Plan of Merger by and among Semper Paratus, Semper Merger

Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Semper Paratus (“Merger Sub”), SSVK

Associates, LLC, Semper Paratus’s sponsor (the “Sponsor”), in its capacity as purchaser representative, Tevogen Bio

Inc, a Delaware corporation (“Tevogen Bio”), and Dr. Ryan Saadi, in his capacity as seller representative (the “Merger

Agreement”).

As

contemplated by the Merger Agreement, on the Closing Date, Merger Sub merged with and into Tevogen Bio, with Tevogen Bio being the surviving

company and a wholly owned subsidiary of Semper Paratus (the “Merger,” and together with the other transactions contemplated

by the Merger Agreement, the “Business Combination”). In connection with the closing of the Business Combination (the “Closing”),

we changed our name from “Semper Paratus Acquisition Corporation” to “Tevogen Bio Holdings Inc.”

As

of the open of trading on February 15, 2024, our common stock and public warrants began trading on The Nasdaq Stock Market LLC (“Nasdaq”)

as “TVGN” and “TVGNW,” respectively.

Substantially

concurrently with the filing of this Annual Report, we will be filing Amendment No. 2 to our Current Report on Form 8-K originally

filed on February 14, 2024, which will include the audited financial statements of Tevogen Bio for the year ended December 31, 2023,

and related Management’s Discussion and Analysis of Financial Condition and Results of Operations and unaudited pro forma

condensed combined financial information of the Company and Tevogen Bio as of December 31, 2023, and for the year then ended.

Interested parties should refer to our Current Reports on Form 8-K for more information.

Except

as otherwise expressly provided herein or as the context otherwise requires, the information in this Annual Report does not reflect the

consummation of the Business Combination, which, as discussed above, occurred subsequent to the period covered hereunder.

As

used in this Annual Report, unless otherwise noted or the context otherwise requires: (i) references to the “Company,” “Tevogen,”

“we,” “us,” “our,” and similar terms refer to Tevogen Bio Holdings Inc. (f/k/a Semper Paratus Acquisition

Corporation) and its subsidiaries; (ii) references to “Semper Paratus” are to Semper Paratus Acquisition Corporation prior

to the close of the Business Combination; (iii) references to “Tevogen Bio” are to Tevogen Bio Inc. (f/k/a Tevogen Bio Inc)

prior to the close of the Business Combination; (iv) references to “Sponsor” are to SSVK Associates, LLC; and (v) references

to “Original Sponsor” are to Semper Paratus Sponsor LLC.

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This

Annual Report contains statements that constitute “forward-looking statements” for purposes of the federal securities laws.

Forward-looking statements include, but are not limited to, statements that discuss future events, hopes, expectations, beliefs, intentions,

or strategies regarding the future, projections of results of operations or financial condition, changes in the markets in which we compete,

and trends in our business. In addition, any statements that refer to projections, forecasts, or other characterizations of future events

or circumstances, including any underlying assumptions, are forward-looking statements. The words “anticipate,” “believe,”

“contemplate,” “continue,” “could,” “estimate,” “expect,” “intends,”

“may,” “might,” “plan,” “possible,” “potential,” “predict,” “project,”

“should,” “will,” “would,” and similar expressions or their opposites may identify forward-looking

statements, but the absence of these words does not mean that a statement is not forward-looking. Forward-looking statements in this

Annual Report may include, for example, statements about:

● the anticipated benefits of ExacTcell;

● our expectations regarding our future clinical trials;

● our manufacturing plans;

● our ability to generate revenue in the future;

● expectations regarding the healthcare and biopharmaceutical industries;

● the potential liquidity and trading of our securities; and

● the future business, operations, and financial performance of our company.

The

forward-looking statements contained in this Annual Report are based on management’s current expectations, assumptions, and beliefs

concerning future developments and their potential effects on us. There can be no assurance that future developments affecting us will

be those that we have anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond

our control), or other assumptions that may cause actual results or performance to be materially different from those expressed or implied

by these forward-looking statements. These risks and uncertainties include, but are not limited to, the factors set forth below in “Summary

of Risk Factors.”

Forward-looking

statements should be considered in light of these factors and the factors described elsewhere in this Annual Report, including in the

sections titled “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of

Operations.” You should read these factors and the other cautionary statements made in this Annual Report as being applicable to

all related forward-looking statements wherever they appear in this Annual Report. It is not possible to predict or identity all such

risks. We undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future

events, or otherwise, except as may be required under applicable law.

SUMMARY

OF RISK FACTORS

We

are subject to a variety of risks and uncertainties, including risks that could have a material adverse effect on our business, financial

condition, results of operations, and cash flows. The following summary of the principal factors that make an investment in our securities

speculative or risky should not be relied upon as an exhaustive summary of the material risks facing us. You should read the following

summary together with the more detailed description of risks under “Risk Factors” in Item 1A of this Annual Report

and the other information contained in this Annual Report before investing in our securities. Capitalized terms not otherwise defined

below have been defined elsewhere in this Annual Report.

Risks

Related to Our Financial Position and Need for Additional Capital

Risks

Related to Development, Regulatory Review, and Product Approval

● The FDA regulatory approval process is lengthy and time-consuming.

● Our business is highly dependent on our first product candidate, TVGN 489.

● ExacTcell is unproven and may not result in marketable products.

● We may encounter difficulties enrolling patients in our clinical trials.

Risks

Related to Business Development and Commercialization

● Regulated biologics may be subject to biosimilar competition.

● We may be unable to establish sales and marketing capabilities.

● Computer systems may fail or suffer security breaches.

Risks

Related to Manufacturing and Reliance on Third Parties

Risks

Related to Intellectual Property

● Changes in patent law could diminish the value of patents in general.

● Our trademarks and trade names may be inadequately protected.

● Intellectual property rights do not necessarily address all potential threats.

Risks

Related to Our Business

● We are highly dependent on our key personnel.

● We may face substantial competition.

● We will need to grow the size of our organization.

● We may be limited in our ability to use our net operating loss carryforwards.

Risks

Related to Being a Public Company and Ownership of Securities

● The price of our Common Stock and Warrants may fluctuate significantly.

● We have no current plans to pay regular cash dividends on our Common Stock.

● We are an “emerging growth company” and a “smaller reporting company”.

● Our management team has limited experience managing a public company.

● We could become subject to securities litigation or stockholder activism.

● Certain individuals have substantial control over us.

● We may redeem warrants at a time that is disadvantageous to warrant holders.

● Our public warrants may never be in the money and they may expire worthless.

PART

I

ITEM

1. BUSINESS

Overview

We

are a clinical-stage specialty immunotherapy company harnessing one of nature’s most powerful immunological weapons, CD8+ cytotoxic

T lymphocytes (“CD8+ CTLs” or “CTLs”), to develop off-the-shelf, precision T cell therapies for the treatment

of infectious diseases, cancers, and neurological disorders, with the aim of addressing the significant unmet needs of large patient

populations. We believe that sustainability and commercial success in the forthcoming era of medicine will rely on ensuring patient accessibility

through advanced science, innovative business models and engagement across the development lifecycle and healthcare system. We aspire

to be the first biotechnology company offering commercially attractive, economically viable, and cost-effective personalized T cell therapies.

We

believe our allogeneic, precision T cell technology platform, ExacTcellTM, represents a significant scientific breakthrough

that has the potential to produce a new class of off-the-shelf – manufactured and stored for immediate use – drugs with diverse applications

spanning virology, oncology, and neurology. ExacTcell is a set of processes and methodologies to develop, enrich, and expand single human

leukocyte antigen (“HLA”) restricted CTL therapies with proactively selected, precisely defined targets. HLA molecules are

proteins that play an important role in the immune system’s ability to recognize “self” versus “foreign.”

There are numerous HLA types that vary from person to person. CD8+ CTLs, also known as killer T cells, are white blood cells that are

part of the immune system and destroy infected, malignant, or otherwise damaged cells. We are focused on using ExacTcell to develop allogeneic

therapeutics, meaning therapeutics that are intended to be infused in patients other than the original donor.

ExacTcell

therapies are based on carefully selected, naturally occurring CTLs that are designed to recognize targets of interest from the body’s

native T cell receptor pool, unlike genetically engineered T cell therapies. CD8+ CTLs in ExacTcell-based products target multiple and

distinct antigens, with the aim to circumvent the impact of mutations in viruses and cancer cells, which can render existing treatments

ineffective. ExacTcell is designed to maximize the immunologic specificity of our products in order to eliminate malignant and virally

infected cells while allowing healthy cells to remain intact. We believe this high degree of specificity has the potential to significantly

reduce the chances of cross-reactivity or adverse impact on healthy cells. Our confidence in ExacTcell is reflected in our development

pipeline, which has been carefully tailored to address the unmet needs of large patient populations grappling with life-threatening viral

diseases, both viral and non-viral induced cancers, and neurological disorders such as multiple sclerosis.

The

first clinical product of ExacTcell, TVGN 489, is being developed to fill a critical gap in COVID-19 therapeutics for the immunocompromised

and the high-risk elderly, with potential applications in both treatment and prevention of chronic lingering

symptoms of the disease (“Long COVID”). Viruses, including COVID-19, hijack cellular machinery to transform infected cells

into virus production plants. Elimination of infected cells is necessary to allow them to be replaced by healthy, uninfected counterparts.

TVGN 489 consists of CTLs that are designed to be active against multiple precise, well defined, and well characterized targets spread

across the SARS-CoV-2 genome. The product progressed from pre-discovery to the clinic in less than 18 months, and in January 2023, we

completed the Phase 1 proof-of-concept clinical trial of TVGN 489 for the treatment of ambulatory, high-risk adult COVID-19 patients.

No dose-limiting toxicities or significant treatment-related adverse events were observed in the treatment arm. Secondary endpoints showing

a rapid reduction of viral load and that infusion of TVGN 489 did not prevent development of the patients’ own T cell-related (cellular)

or antibody-related (humoral) anti-COVID-19 immunity were also met. None of the patients reported progression of infection, reinfection,

or the development of Long COVID during the six-month follow-up period. These clinical observations were mirrored by laboratory evidence

of the persistence of TVGN 489 cells for at least six months after treatment. We hope to launch a pivotal trial of TVGN 489 in COVID-19

patients with B cell malignancies as soon as late 2024, with studies of other highly vulnerable populations thereafter. TVGN 489 is also

in preclinical development for treatment and prevention of Long COVID.

Business

Combination

Prior

to February 14, 2024, Semper Paratus Acquisition Corporation (“Semper Paratus”) was a special purpose acquisition

company formed for the purpose of effecting a merger, stock purchase, reorganization or similar acquisition or business combination

with one or more businesses. On February 14, 2024 (the “Closing Date”), Semper Paratus completed the previously

announced business combination pursuant to that certain Agreement and Plan of Merger by and among Semper Paratus, Semper Merger Sub,

Inc., a Delaware corporation and a wholly owned subsidiary of Semper Paratus (“Merger Sub”), SSVK Associates, LLC,

Semper Paratus’s sponsor (the “Sponsor”), in its capacity as purchaser representative, Tevogen Bio Inc, a Delaware

corporation (“Tevogen Bio”), and Dr. Ryan Saadi, in his capacity as seller representative (the “Merger

Agreement”).

As

contemplated by the Merger Agreement, on the Closing Date, Merger Sub merged with and into Tevogen Bio, with Tevogen Bio being the surviving

company and a wholly owned subsidiary of Semper Paratus (the “Merger,” and together with the other transactions contemplated

by the Merger Agreement, the “Business Combination”). In connection with the closing of the Business Combination, we changed

our name from “Semper Paratus Acquisition Corporation” to “Tevogen Bio Holdings Inc.” As of the open of trading

on February 15, 2024, our common stock and public warrants began trading on The Nasdaq Stock Market LLC (“Nasdaq”) as “TVGN”

and “TVGNW,” respectively.

Our

Pipeline

We

are leveraging our understanding of immunotherapy and our ExacTcell platform to discover, validate, and build a proprietary pipeline

of T cell therapies with diverse targets in infectious disease, cancer, and neurological disorders. The figure below details our pipeline

of product candidates and their targets:

Our

Strategy

Our

goal is to have a positive impact on patients’ health and treatment equity by developing and commercializing personalized cell

therapies to treat infectious disease, cancer, and neurological disease. Key elements of our strategy to advance toward this goal include

the following:

Our

ExacTcell Platform

Our

ExacTcell platform and our therapies harness one of nature’s own approaches to eradicating cancer and other diseases: the cytotoxic

or killer T cell. We believe that our patented ExacTcell precision allogeneic T cell development platform has the potential to be a broadly

applicable approach for developing convenient and reasonably priced cellular immunotherapies for the treatment of acute viral infections,

long-term consequences of viral infections such as Long COVID, viral- and non-viral-induced cancers, and certain neurological disorders.

ExacTcell

focuses on the selection and expansion of naturally occurring, genetically unmodified CD8+ CTLs to target multiple, distinct, preselected

antigens present only on virus-infected or malignant cells and to kill those cells. We believe that by relying on CD8+ CTLs, ExacTcell

has the potential to produce an entirely new class of drugs that could present numerous benefits over existing platforms. In contrast

to other approaches, ExacTcell enables a single, specific HLA molecule to be targeted in a clinical product and the specific target peptides

to be known with certainty and precision. HLA molecules are proteins present on the cell surface that play an important role in the immune

system’s ability to recognize “self” versus “foreign.” Specifically, HLA molecules present foreign antigens

to T cells for eradication. There are numerous HLA types that vary from person to person.

Killer

T cells are white blood cells that play a vital role in the immune system’s defense against diseases, including viruses and cancer.

Most CTLs, including those developed with ExacTcell, express T cell receptors (“TCRs”), which are surface proteins that provide

each T cell with its unique immune specificity to recognize and react against specific foreign antigenic peptides of infected or malignant

cells. These foreign antigenic peptides are presented in conjunction with an HLA molecule. The CTLs destroy their infected or malignant

cell targets by inducing them to undergo apoptosis, or programmed cell death, by releasing cytolytic granules that produce pores in the

target cell’s membrane. CTLs also possess a protein that spans the entirety of the cell membrane, known as Cluster Differentiation

8 (which makes them CD8+), that aids in the reaction. CD8+ T cells work in conjunction with HLA-class I molecules, and CD4+ T cells work

in conjunction with HLA-class II molecules.

Currently

available cell-based immunotherapy approaches include genetically unmodified T cells applied to the treatment of viruses early after

transplant and genetically modified chimeric antigen receptor (“CAR”) T cells used to treat a selected subset of malignancies.

We believe that to date, cellular therapy has not been harnessed to its full potential for clinical application. We believe that our

proprietary approach will allow T cell products to be generated with a much higher target-specific CD8+ content and better-defined target

specificity than existing commercially available approaches. Contrasted with our approach, the genetically unmodified T cells used after

hematopoietic stem cell transplantation for the treatment of viral infections have used large viral proteins, pools of peptides, or infected

cells to stimulate CTLs. These broader targets may stimulate both CD4+ and CD8+ T cell responses, resulting in more heterogeneous T cell

products with little information regarding the specific peptide targets recognized by the T cells. By stimulating with only carefully

defined smaller peptides that are selected to bind to a single HLA-class I molecule, our approach elicits a high degree of target-specific

CD8+ responses, which we believe may result in improved outcomes as compared to these other approaches. Knowing the specific peptide

targets also allows rapid identification of the impact of mutations on our CTL products.

Due

to the targeted nature of the cells ExacTcell can produce, we also believe we may be able to avoid some of the unwanted corollary effects

observed in other T cell immunotherapies. For example, we believe products developed through ExacTcell could potentially avoid the high

incidence of adverse events, some life-threatening, such as cytokine release syndrome and neurotoxicity, that have been observed with

autologous and allogeneic CAR-T platforms. Autologous cell therapies are derived from a donor’s own cells, as contrasted with allogenic

therapies such as ours, where cells are from third party donors.

In

order to select candidate peptides for ExacTcell products, we rely on a combination of computer-facilitated prediction of the ability

of specific peptide candidates to bind to specific HLA molecules and published scientific research. Once candidates are selected, we

use tetramer staining to assess whether T cells recognize the target peptides and assess cytotoxicity against individual peptide-pulsed

and non-pulsed targets. This allows us to rapidly and proactively select multiple, precise, candidate T cell targets and then quickly

experimentally confirm them for use. Through our Tevogen.ai artificial intelligence initiative, we are exploring ways to deploy artificial

intelligence-powered target detection to further accelerate our product development pace, either internally or in collaboration with

leading entities in the field of artificial intelligence.

As

illustrated in the figure below, we begin the ExacTcell process by collecting cells from a healthy donor. T cells from the donor are

exposed to the preselected targeted peptides and through a repetitive process of selection and expansion. CD8+ CTLs specific for the

targeted, antigenic peptides become the major cellular component of the final product. The expansion of the antigen specific CTLs is

extensive enough to produce over 100, and up to hundreds, of doses from a single donor. Those doses can then be used to treat hundreds

of patients who share the same HLA type.

ExacTcell

stands in contrast with both autologous and allogeneic CAR-T platforms, which target antigens present on both healthy and diseased cells

and require genetic modification of the T cells. In autologous CAR-T approaches, the quantity and health of desired T cells in patient

blood samples used to manufacture the CAR-T product have been among the largest obstacles for T cell therapies to date. Much of this

is due to the chemotherapy treatments the patients have already received. Some existing CAR-T therapies may take weeks to manufacture,

may require patients to receive pre-infusion lymphodepleting (i.e., immunosuppressing) chemotherapy as part of a lengthy preparation

process, and be hospitalized in many cases during the CAR-T cell infusion or afterwards due to the frequency of side effects from the

therapy such as cytokine release syndrome. These treatments may also require lifelong monitoring for the development and treatment of

infections due to eradication of normal parts of the immune system along with the cancer.

More

recently, in November of 2023, FDA announced that it had “received reports of T-cell malignancies, including chimeric antigen receptor

positive lymphoma, in patients who received treatment with BCMA- or CD19-directed autologous CAR T cell immunotherapies.” These

secondary malignancies resulted in hospitalization and death in a small subset of patients. On January 19, 2024, FDA required a class-wide

black box warning be added to the label of these CAR T products regarding this risk. FDA also underscored that the benefits of CAR-T

therapies continue to outweigh their risks but recommended lifelong monitoring of this potential side effect. Currently approved autologous

CAR-T platforms utilize the patient’s own T cells to manufacture their products. These cells have previously been exposed to cancer

therapy and are genetically altered and subsequently expanded.

In

contrast, CTLs generated using the ExacTcell platform come from a healthy donor with a normal immune system. ExacTcell CTLs are not genetically

altered in the manufacturing process and although they expand during manufacture, this is the expected response of a T-lymphocyte when

encountering its target antigen. The genetic modifications necessary to make CAR-T cells, which may be associated with the recent reports

of T-cell malignancies, are not utilized in the manufacture of our products made on the ExacTcell platform. Moreover, secondary malignancies

have not been described in the unmodified T cell products given to hundreds of post-transplant patients. Although our ExacTcell products

are not designed to be genetically modified, they are still in the early stages of testing, and only limited human and laboratory study

data are available regarding the risk profiles of our products. Allogeneic CAR-T approaches are in early-stage development, but concerns

exist regarding side effects similar to autologous CAR-T, and additionally, the development of graft versus host disease with allogeneic

CAR-T products, both of which we believe will be of lower risk with our platform.

Hundreds

of doses per donor can be obtained using the ExacTcell approach, which is expected to facilitate off-the-shelf use and the ability to

administer doses within hours of diagnosis in the case of treatments against viruses where rapid therapeutic intervention is crucial.

Use of TVGN 489, for example, is expected to begin with a confirmatory COVID-19 test and rapid HLA typing for which results would be

available in six to eight hours, allowing selection of the proper product based on HLA type. After confirmation of HLA type, thawing

takes minutes, and cells are infused within ten minutes of thawing.

The

convenience of “off-the-shelf” – manufactured and stored for immediate use – therapy has the potential to offer timely and

cost-efficient therapeutics by potentially eliminating the need for specialized medical facilities, unlike existing platforms. By producing

products in which the active CD8+ T cell components are present at high concentrations, we believe relatively small volumes will be required,

allowing our therapies to be easily and promptly delivered in the ambulatory setting as a very brief intravenous administration such

as in a physician’s office.

We

are working to further advance ExacTcell with a new, proprietary T cell receptor-engineered process (“TCR-T”), which we believe

may substantially increase the number of doses that can be produced from a single donor. Available technology can be used to allow us

to interrogate over a thousand individual T cells to determine which one kills peptide-pulsed targets fastest or kills the most in a

given timeframe. This highest performing T cell can then be isolated, and its T cell receptor sequenced, allowing us to make an artificial

TCR gene that can be introduced into CD8+ T cells collected from healthy donors. We believe this could allow at least a several-fold

increase in the number of desired CTLs as compared to our current approach. We expect efforts to produce second generation products based

on this process may begin shortly after and if initial regulatory approval of the first-generation product is obtained.

Our

First Product Candidate

Our

first product candidate, TVGN 489, is an off-the-shelf, allogeneic cytotoxic CD8+ T cell therapy designed to fill a critical gap in COVID-19

therapeutic solutions for the immunocompromised and the high-risk elderly, with potential applications in both treatment and prevention

of Long COVID. Treatment for these groups represents an area of unmet or incompletely met need which we believe TVGN 489 can significantly

address. We rapidly progressed TVGN 489 from pre-discovery to the clinic in only 18 months. TVGN 489 cells are derived from healthy donors

who recovered from a prior COVID-19 infection, and TVGN 489 is active against multiple, precise targets spread across the SARS-CoV-2

genome.

In

January 2023, we completed a Phase 1 proof-of-concept trial of TVGN 489 for the treatment of ambulatory high-risk adult COVID-19 patients.

No dose-limiting toxicities or significant TVGN 489-related adverse events were observed in this trial at any of the four dosing levels

tested. Secondary endpoints showing a rapid reduction of COVID-19 viral load and to show that infusion of TVGN 489 did not prevent development

of the patient’s own T cell-related (cellular) and antibody-related (humoral) anti-COVID-19 immunity were also met. In addition,

none of the patients in the treatment arm reported progression of infection, reinfection, or the development of Long COVID during the

six-month follow-up period. The TVGN 489 in the Phase 1 trial was formulated to match patients expressing HLA-A*02:01, the most common

HLA type in the population.

We

believe TVGN 489 has the potential to be less susceptible to viral mutation than monoclonal antibodies, less susceptible to drug resistance

than antivirals, and to rapidly be able to overcome any increased immune evasion of current and emerging SARS-CoV-2 variants. We also

believe ExacTcell can enable us to deliver products faster, at a greater scale, and at lower cost than future competing cell therapies,

if any. Despite selection of T cell targets in 2020, the HLA-A*02:01 TVGN 489 product has maintained a high degree of activity through

the full range of studied delta and subsequent omicron variants. In contrast, most monoclonal antibodies were withdrawn from the market

for lack of efficacy related to the emergence of new variants, providing what we believe to be evidence of decreased susceptibility of

TVGN 489 to viral mutation. In addition, knowing the precise peptide targets of our therapy helps allow rapid assessment regarding their

preservation or loss as soon as new variants are sequenced. We check emerging COVID-19 variants against TVGN 489 targets on an ongoing

basis.

COVID-19

Background

COVID-19,

caused by the SARS-CoV-2 virus, has killed millions and infected hundreds of millions since its emergence in late 2019. Groups currently

most at risk for poor outcomes due to COVID-19 are immunocompromised individuals unable to mount an adequate immune response, such as

those with immune system cancers, immunodeficiency disorders, transplant recipients, patients with immune-mediated disorders requiring

immunosuppressive therapy, or high doses of corticosteroids, the elderly and the unvaccinated. For example, recent data shows that the

majority of COVID-19 deaths occur in people over the age of 65. The risk of severe illness from COVID-19 for an individual tends to escalate

with an increase in their number of underlying medical conditions. In addition to the acute impacts of infection, a significant portion

of those who have been infected by COVID-19 in the past develop more chronic and potentially debilitating symptoms afterwards, a condition

termed Long COVID. Of US adults, 17.6% had experienced symptoms of Long COVID, according to the Centers for Disease Control and Prevention’s

(“CDC’s”) household pulse survey taken from January 9 through February 5, 2024. As of October 2023, 5% of all adults

were still experiencing symptoms of Long COVID, according to a USA FACTS review of U.S. Census Bureau data. Despite the availability

of vaccines and emergence of initial therapeutics, significant gaps and shortcomings in treatment remain both for vulnerable patients

experiencing an acute infection and for Long Covid sufferers for whom there are no treatment options approved for the indication or its

underlying causes.

Like

other viruses that have RNA as their genetic material, SARS-CoV-2 is constantly evolving through random mutations. New mutations can

potentially increase or decrease infectiousness and virulence. In addition, mutations can increase the virus’ ability to evade

adaptive immune responses from past SARS-CoV-2 infection or vaccination. New variants of the SARS-CoV-2 virus continue to emerge, and

many people continue to be adversely affected by COVID-19, particularly those at the highest risk and sufferers of Long COVID. Moreover,

a growing body of scientific data suggests new immune-evasive variants are more likely to arise in immunocompromised patients because

they are less able to eradicate the virus. The longer duration of infection within the host affords the virus more opportunity to mutate

so as to evade the immune system.

As

of May 2023, about 103 million cumulative confirmed COVID-19 cases were reported in the United States alone. While there has been a decrease

in the number of confirmed and reported cases, this is a multifactorial issue due in part to a decrease in testing by younger or healthier

individuals, reliance on home tests, the results of which are often not reported, expiration of federal funding for testing, and the

CDC’s discontinuation of collection of testing data. However, a large number of Americans remain highly vulnerable to COVID-19

infection, including immunocompromised and elderly patients. For example, the rate of hospitalization in cancer patients with COVID-19

infection remains high, specifically for those under active chemotherapy or immunosuppression. There is therefore a high unmet need to

have an effective treatment available for these populations. Classic herd immunity leading to eradication of COVID-19 is unlikely, much

as is the case for influenza, respiratory syncytial virus (RSV), and other endemic respiratory viruses. This contrasts with smallpox,

for example, where both natural infection and vaccination eliminated virus transmission. SARS-CoV-2 infection and vaccination produce

a steadily waning natural and vaccine-induced immunity, respectively, but do not eliminate transmission. Although the number of daily

reported cases and deaths has declined, the emergence of more transmissible variants has led to spikes in cases and mortality, and variants

are expected to continue to evolve over time.

The

current COVID-19 landscape is also characterized by continued vaccine hesitancy among a significant portion of the population, unequal

access to vaccines and treatment, lack of response in some immunocompromised and other high-risk groups, and breakthrough cases among

the vaccinated due in part to increased immune evasion by current and emerging variants and the relatively short duration of protection

by booster shots. We expect these circumstances to continue, which could adversely impact long-term community-level protective immunity.

In addition, we believe that the expiration of the U.S. federal Public Health Emergency and U.S. government funding for COVID-19 testing,

and treatment could lead to higher pricing for diagnostics and therapeutics.

Only

two anti-viral agents, Nirmatrelvir/Ritonavir (Paxlovid) and Remdesivir, have been FDA-approved for the treatment of COVID-19. While

Paxlovid is indicated for treatment in individuals at high risk for viral progression, neither drug has been specifically authorized

for use in immunocompromised patients, creating a need for the development of novel therapies in this area. Both drugs also present challenges

for subsets of patients. Paxlovid is associated with many drug-drug interactions, resulting in the need to temporarily stop ongoing medications

or seek alternative therapy and thereby making it difficult for some patients to take. This is especially true for patients on multiple

medications, which is often true of high-risk patients requiring anti-COVID-19 treatment. Paxlovid is also known to be associated with

COVID-19 rebound, which has been calculated as high as 21% in ambulatory patients, according to a study published in the Annals of Internal

Medicine in November 2023. Although the rate of rebound in high-risk subgroups is less well-documented, we anticipate it may be as high

or higher in this group. Paxlovid also must be started within five days of symptom development to be effective. Remdesivir must be given

within seven days and is only available in intravenous form, requiring three daily infusions in a treatment center. Remdesivir has also

been associated with liver enzyme abnormalities and gastrointestinal side effects. Monoclonal antibodies to the viral spike protein were

introduced early in the pandemic for treatment of COVID-19, but typically have been rendered ineffective over time as the virus continues

to evolve. No therapies have been approved to treat the underlying causes of the symptoms of Long COVID, and significant research is

ongoing to determine why some patients fully recover while others develop long-term complications.

Key

Advantages of TVGN 489

Given

the ongoing spread of COVID-19 and its effects and continued gaps in treatment, there is a clear need for alternatives to current therapeutic

options for COVID-19. We believe TVGN 489 has been shown to be less susceptible to viral mutations than monoclonal antibodies and thus

able to overcome the increased immune evasion of current and emerging COVID-19 variants. We also believe TVGN 489 has the potential to

be less susceptible to drug resistance than antivirals. As contrasted with existing therapies, TVGN 489 is designed to recognize multiple

specific target peptides from distinct COVID-19 proteins, versus one or two targets typically derived only from the spike protein. Whereas

other viral therapies buy time for natural immunity to emerge and definitively control the virus, TVGN 489 provides natural immunity

directly and immediately to patients.

TVGN

489’s targets have also persisted in studied COVID-19 variants. We have observed TVGN 489’s targets to be generally retained,

in nearly all cases at greater than a 95% level of retention, in the genome of all of the isolates of SARS-CoV-2 variants that we have

studied to date. This is in significant contrast with the target loss of anti-spike monoclonal antibody therapies, which led to the withdrawal

of emergency use authorizations (“EUAs”) that had been granted during the now-expired COVID-19 National Public Health Emergency.

For example, the EUA for AbCellera Biologics’ and Eli Lilly’s bamlanivimab administered alone, which was granted in November

2020, was revoked in April 2021 due to a sustained increase in viral variants that were not sensitive to this product.

COVID-19

variants have demonstrated how this virus is able to escape our immune system through mutation. However, we believe our proprietary approach

to manufacturing TVGN 489 may allow us to monitor the sequences of emerging variants and, if necessary, to proactively adjust or fine

tune our products to ensure that they continue to recognize and treat current and future variants of this and other viruses. For example,

with our approach, if a product contains T cells that recognize and target seven different peptides and one is lost through mutation,

that peptide can be dropped from future product batches. Similarly, if the mutation generates a new peptide target, that target can be

added to future batches. However, making these types of changes to TVGN 489 may require additional regulatory approvals, and there is

no guarantee that we will receive such approvals.

TVGN

489 is also designed to be fast acting, as the cells are fully mature and crafted to be primed to act as soon as they find their way

to infected cells. All patients in the interventional arm of our Phase 1 clinical trial noted improved symptoms within two to three days,

which is shorter than the average noted by patients in the observational arm, and 83% of patients in the interventional arm had negative

nasal swab polymerase chain reaction tests within 14 days. The consistency of the resolution was suggestive of a treatment effect and

the observed period is in contrast to a range of up to 90 days in the general population. This observed consistency and rapidity of nasal

swab COVID-19 resolution was in a population where five individuals were on active immunosuppression for cancer and one for lupus at

the time of COVID-19 infection. Two patients on the trial went on to stem cell transplantation, an immunosuppressive procedure, within

a month of treatment. Neither experienced COVID-19 reactivation, which we believe further attests to the rapid acting nature of this

product. When immunocompromised patients get sick from COVID-19, their current treatment regimens for existing conditions are often stopped.

For oncology patients, this can be especially disruptive or even harmful. Given TVGN 489’s design and these results, we believe

TVGN 489 may allow immunocompromised patients to recover and be able to return to their pre-COVID-19 treatment regimen with minimal delays.

Production

of TVGN 489 and Mechanism of Action

TVGN

489 cells are sourced from healthy donors who have recovered from a previous COVID-19 infection. These donor cells are subsequently expanded

by 600-fold or more by restimulating them toward specific peptide targets. This is accomplished by exposing them to antigen-presenting

cells and selectively isolating the T cells that recognize the specific targets. TVGN 489 is formulated to precisely target multiple

peptide targets spread across the SARS-CoV-2 genome, rather than focusing solely on the mutation-susceptible spike protein, which is

the primary target of most vaccines and monoclonal antibodies. Upon completion of the manufacturing process, the cells are frozen and

stored for future intravenous infusion.

Administration

of TVGN 489 infuses the body with killer T cells that have been designed to attack COVID-19 infected cells. These highly purified, multi-target

CD8+ CTLs are intended to bind to and eliminate infected cells expressing the targeted peptides against which the CTLs were manufactured.

Peptides are presented in conjunction with the HLA molecule and the CTLs eradicate diseased cells expressing these viral or malignant

targets. To be clinically effective, a T cell therapy must be compatible with the patient’s specific HLA type. Therefore, a panel

of HLA-specific CTL products is necessary to broadly cover and treat the population. In our next clinical trial of TVGN 489, we expect

to treat patients with the six most common HLA types, which we believe would represent between 60% and 65% of the COVID-19 infected population.

We plan to continue expansion into additional HLA types until we are confident that between 90% and 95% of the population could be treated

based on our research.

We

believe that once bound to infected cells, TVGN 489 cells then destroy the infected cells through formation of an immunological synapse

between the killer cell and target and the release of cytotoxic granules from TVGN 489 into the target. These both produce pores in the

target cell’s membrane and also trigger a process known as apoptosis, or programmed cell death, which is built into all our cells.

Then, once the infected cells die, new, healthy cells are able to grow in their place.

Discovery

and Preclinical Data

Our

approach to identifying CTL targets starts with computer-based prediction and then tests candidate peptides functionally with T cells. We use a technique known as tetramer staining to assess whether T cells recognized these target peptides, assessed cytotoxicity against

individual peptide-pulsed and non-pulsed targets, and selected final peptides for use in TVGN 489 on that basis.

We

conducted multiple in-vitro studies of TVGN 489 in preparation for filing the investigational new drug application (“IND”)

with FDA and observed strong antiviral activity against SARS-CoV-2 in these laboratory studies. In preclinical studies, we observed that

TVGN 489 cells kill target cells that are exposed to SARS-CoV-2 peptides, but not cells that are not exposed to those peptides. This

is illustrated in the figure below, which shows the percentage of cells killed over a four-hour period when targets were pulsed with

the peptides and when they were not, with the x-axis showing the lysis rates based on the ratio of CTLs to target cells.

Identification

of appropriate COVID-19 peptide targets for additional HLA molecules remains ongoing, and we plan to continue this testing until we are

confident that between 90% and 95% of the COVID-19 infected population could be treated based on our research.

Clinical

Development for COVID-19 Patients

FDA

permitted our IND for TVGN 489 to proceed in May 2021, and we began enrolling patients in the Phase 1 proof-of-concept trial of TVGN

489 for the treatment of high-risk ambulatory adult COVID-19 patients in October 2021. Patients in the trial were newly diagnosed with

COVID-19 and were deemed to be at high risk for complications due to the presence of one or more underlying medical conditions defined

as high risk by the CDC, including among others cancer, hypertension, obesity, diabetes, cardiovascular disease, and old age. The trial,

which was conducted at Thomas Jefferson University Hospital in Philadelphia, was completed in January 2023.

The

trial included two arms, with 12 patients in the treatment, or interventional, arm and 18 patients in the observational arm. Assignment

to the interventional arm versus the observational arm was based on each patient’s HLA type. Patients expressing HLA-A*02:01, the

most common HLA type in the population, matched the CTLs and were enrolled in the interventional arm. Patients in the treatment arm had

been infected with either the delta variant or one of three omicron variants of COVID-19. Patients on the interventional arm had a higher

median number of comorbid conditions, a higher incidence of immune compromise, and a higher number of patients who were unvaccinated

or failed to respond to vaccination versus patients on the observational arm.

Each

patient in the treatment arm received a single intravenous infusion of TVGN 489 within four days of diagnosis. Analysis of COVID-19 viral

load showed that the patients were early in their COVID-19 disease course. Patients were treated with TVGN 489 at one of four dose levels:

1 x 105/kg; 3 x 105/kg; 1 x 106/kg; or 3 x 106/kg. These dose levels were chosen based on

data regarding antiviral T cell therapy in hematopoietic transplant patients involving the administration of similar cell numbers. Three

patients were enrolled at each dosing level with the option to enroll three more if a significant side effect was observed. Each dose

level concluded with three patients rather than six and the treatment arm concluded with a total of 12 patients rather than 24, primarily

due to the absence of appreciable toxicities across all dose levels. The comparative arm, which was designed to end enrollment when treatment

arm enrollment was completed, concluded with 18 patients, appreciably less than what would have occurred if the treatment group required

additional enrollment. Observational arm patients received standard of care treatment, including monoclonal antibodies. Interventional

arm patients were monitored in the hospital for four days before being discharged and then were observed daily at home for ten additional

days and again at the one, two, three, and six-month anniversary of the initial infusion. Observational arm patients were monitored at

home over the same interval.

The

primary endpoints of the trial, which were safety-related, were met. No dose-limiting toxicities or significant adverse events related

to TVGN 489, including acute infusion reactions, cytokine release syndrome, neurotoxicity, or instances of graft versus host disease,

were observed in any patient at any dose level of our Phase 1 trial of TVGN 489.

Secondary

endpoints showing a rapid reduction of COVID-19 viral load and showing that infusion of TVGN 489 did not prevent development of the patient’s

own T cell-related (cellular) and antibody-related (humoral) anti-COVID-19 immunity were also met. In other words, observations indicate

that TVGN 489 did not prevent the body from responding to the infection and generating its own CTLs and antibodies to COVID-19.

All

treatment arm patients reported returning to their baseline level of health without COVID-19 symptoms within 14 days of treatment. All

such patients also reported symptom improvement within two to three days of treatment, which corresponded with a decrease in the COVID-19

viral load on PCR testing in the majority of patients. None of the patients who participated in the trial reported progression of their

COVID-19 infection and none developed COVID-19 or Long COVID during the six-month follow-up period. These clinical observations were

mirrored by laboratory evidence of the persistence of infused TVGN 489 cells for at least six months after treatment.

Persistence

of infused therapeutic cells remains a significant issue in the T cell therapy space, leading to challenges in controlling viral infections,

preventing viral recurrence, and managing cancer relapse. The shorter the CTLs persist in the recipient, the less opportunity they have

to perform their intended therapeutic tasks. Genetic differences between donor and recipient in allogeneic cell products and new genes

introduced into autologous products can be recognized by the patient’s immune system, which can encourage elimination of the administered

cells. This is one of the reasons why lymphodepleting therapy is commonly administered prior to CAR-T treatments. Maximizing the percentage

of CTLs in the products is also useful as the CTLs may receive re-stimulation from the virus infecting the patient and have a better

ability to protect themselves against elimination by the patient’s immune system. Most studies of genetically unmodified CTLs have

suggested that they are eliminated within weeks, with three months, in highly immune-suppressed hematopoietic blood and marrow transplant

(“HSCT”) patients, being the longest that they typically are reported to persist. The highly immune-suppressed nature of

the HSCT patient group is thought to allow for longer than typical persistence.

In

our Phase 1 clinical trial for TVGN 489, following infusion, peripheral blood of five patients was collected at various timepoints throughout

the six-month follow-up period. These samples were sent to Adaptive Biotechnologies (“Adaptive”) to evaluate the persistence

of infused TVGN 489 in the patients following treatment, and Adaptive conducted analyses by sequencing protein chains of TCRs in the

samples. As seen in the figure below, Adaptive’s data showed persistence of T cells present in the TVGN 489 product but absent

from the recipients prior to administration of TVGN 489. This subset of CTLs was found in all samples tested, including at the final

study assessment at six months. The TCRs used to recognize TVGN 489’s peptides were also shown to be largely distinct from person

to person, making it highly unlikely that the cells from later timepoints derive from anything other than the product in these five different

patients. Taken together, we believe this data shows the persistence of TVGN 489 cells six months after administration.

TVGN

489 COVID-19 Reactive CD8+ T Cells Detected Throughout the Six-Month Follow Up Period

Expansion

and persistence of allogeneic T cells has been associated with disease control in many settings. Whether the prolonged persistence of

the CTLs used in this study is of benefit in the treatment of COVID-19, Long COVID, or alternate future viral or oncologic targets for

these CTLs merits further examination. However, the evidence of their prolonged persistence provides us with encouragement for future

applications of the ExacTcell platform, particularly in oncology.

We

believe based on precedential industry examples, including in areas with high unmet needs or strong early phase clinical trial results,

that we may be able to commence pivotal trials of TVGN 489 on the basis of the results of our completed Phase 1 trial. A pivotal trial

is a trial designed to generate data sufficient to support the filing of an application for regulatory approval. Although the clinical

trial process usually includes three phases, a pivotal trial may not necessarily be denoted as a Phase 3 clinical trial, and instead

may be a Phase 2 or Phase 2/3 clinical trial. As soon as late 2024, we hope to begin a pivotal trial of TVGN 489 for the treatment of

COVID-19 in select vulnerable populations with humoral immune suppression due to B cell malignancy or the treatment thereof. Patients

with hematological malignancies continue to experience higher rates of hospitalization and death as compared to the general population

and those with solid tumors. Increased mortality, hospitalization, and incidence of Long COVID are higher in patients with B cell malignancies

due to inadequate vaccination response and the immunosuppressive consequences of treatment received for B cell cancers. While the major

acute outcomes of patients with hematological malignancies and COVID-19 have improved with increasing experience, delays in cancer treatment

due to the infection are increasingly recognized as a long-term impact of COVID-19 in this population. Whereas treatment arm patients

in our Phase 1 proof-of-concept clinical trial all had a single HLA type, we expect to treat patients in this pivotal trial who have

any of the six most common HLA types, which we believe would represent between 60% and 65% of the population. The primary endpoint of

this trial is planned to be reduced risk of hospitalization, with secondary endpoints relating to pace of viral load reduction, duration

of hospitalization, intensive care unit admissions, hours on supplemental oxygen, mortality, COVID-19 recurrence, Long COVID diagnosis,

and interruption in cancer treatment associated with COVID-19. At this stage, however, we cannot be certain whether we will be permitted

to move from a Phase 1 trial directly to a pivotal trial until FDA reviews and concurs with or rejects our proposed plans, and FDA may

require us to conduct further trials to generate additional safety and efficacy data.

As

development of TVGN 489 continues, we may also seek FDA’s regenerative medicine advanced therapy (“RMAT”) designation

for TVGN 489, which as explained in “Regulatory Environment – Expedited Development and Review Programs” below, is intended

to facilitate efficient development and expedited review.

Other

Target Patient Populations and Indications for TVGN 489

Other

target patient populations for TVGN 489 that we are prioritizing include the treatment of COVID-19 in B cell immune suppressed acute

COVID-19 patients without a B cell cancer indication, elderly and infirm acute COVID-19 patients, and Long COVID sufferers. As noted

above, these patients are among those with the greatest need for effective treatment. We believe that the safety and the clinical benefit

data from our completed Phase 1 clinical trial in ambulatory, high-risk adult patients should be sufficient to serve as the basis for

later-stage and potentially pivotal trials in these patient groups as well as for the prevention of Long COVID. However, whether such

trials may serve as pivotal trials, the phase of these trials, and the dose level to be selected in each trial remains subject to discussions

with and agreement by FDA.

We

also intend to develop TVGN 489 for the treatment of acute COVID-19 in patients on T cell suppressing drugs, including solid organ transplant

patients. The suppression of these patients’ immune systems may make them more susceptible to developing graft versus host disease.

Based on data analyzed from hundreds of bone marrow transplant patients receiving T cell therapies showing almost no incidence of graft

versus host disease, we believe it unlikely that patients on T cell suppressing drugs would develop graft versus host disease as a result

of treatment with TVGN 489. However, we believe the possibility nonetheless merits an additional safety study in this target population

prior to moving forward with later stage clinical development. In addition, higher doses may also be required for efficacy in these patients

as compared to other patients, as T cell suppressing drugs may reduce the impact of TVGN 489, requiring more cells to produce comparable

effect.

Recent

studies have detected persistent viral spike and nucleocapsid proteins in some Long COVID patients, suggesting a persistent viral reservoir

in those patients. If that is correct, we believe that TVGN 489 may circumvent Long COVID by preventing such a reservoir from being established

or by minimizing its size. No treated patients in our Phase 1 proof-of-concept trial developed Long COVID. We expect considerable additional

information on Long COVID prevention to be obtained from our planned acute COVID-19 treatment trials in which patients treated with TVGN

489 are expected to be compared to patients receiving standard of care treatment. We believe that the comparative data with respect to

patients in these trial arms going on to develop Long COVID should provide sufficient information to obviate a separate Phase 1 Long

COVID prevention trial, and that the significant unmet need for treatment in vulnerable patients as well as the efficacy data in preventing

Long COVID generated in these studies will lend further support for a streamlined development pathway. However, we cannot be certain

whether FDA will require us to conduct a separate prevention trial until FDA reviews and concurs with or rejects our proposed plans.

Work

is also beginning to identify Long COVID biomarkers in preparation for Long COVID treatment trials. We believe that certain individuals

may be genetically predisposed to Long COVID, in that the HLA types of Long COVID patients may be skewed toward some HLA types and away

from others. However, very limited Long COVID-related HLA typing information has been published to date. We therefore plan to launch

a non-therapeutic blood draw study in the second quarter of 2024 to assess whether the Long COVID population generally reflects

or is skewed towards or away from certain HLA types and to determine the optimal HLA types to target in a therapeutic trial of TVGN 489

for the treatment of Long COVID. This will allow us to develop CTLs for the HLA types most commonly found in Long COVID. Following the

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-12-31, filed 2024-04-29 · accession 0001493152-24-016796

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