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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>As filed with the Securities and Exchange Commission on </b><b>March</b><b>&nbsp;31</b><b>, 202</b><b>1</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:0pt;margin-right:?%;margin-top:0pt;text-align:right;"><b>Registration No. 333-</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;"><b>UNITED STATES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>WASHINGTON, DC 20549</b><b>&nbsp;</b></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; text-align: center; margin: 0">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;"><b>FORM S-8</b></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</b></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; text-align: center; margin: 0">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;text-transform:uppercase;"><b>ATOSSA THERAPEUTICS, INC.</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Exact name of registrant as specified in its charter)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">&nbsp;</p>

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			<td style="vertical-align:top;width:50%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Delaware</b><br>
			(State or Other Jurisdiction of Incorporation or Organization)</p>
			</td>
			<td style="vertical-align:top;width:50%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>26-4753208</b></p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(I.R.S. Employer Identification No.)</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Atossa Therapeutics, Inc.</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>107 Spring Street</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Seattle, Washington 98104</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Address of Principal Executive Offices, Zip Code)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;"><b>Atossa Therapetutics, Inc. 2020 Stock Incentive Plan, as amended</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:12pt;margin:0pt;text-align:center;"><b>Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended</b><br>
(Full title of the plan)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Kyle Guse</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Chief Financial Officer, General Counsel and Secretary</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>107 Spring Street</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Seattle, Washington 98104</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(</b><b>206) 325-6086</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Copy to:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Sean Feller</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Gibson, Dunn&nbsp;&amp; Crutcher LLP</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">2029 Century Park East, Suite 4000</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Los Angeles, CA 90067-3026</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(310) 552-8500</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">______________________________________________</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221;, &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

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			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Large&nbsp;accelerated&nbsp;filer</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#9744;</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Accelerated&nbsp;filer</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#9744;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Non-accelerated filer</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#9745;</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Smaller&nbsp;reporting&nbsp;company</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#9745;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:25%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:25%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Emerging growth company</p>
			</td>
			<td style="vertical-align:bottom;width:25%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#9744;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
			<td style="vertical-align:middle;width:25%;">&nbsp;</td>
		</tr>
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:100%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">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 7(a)(2)(B) of the Securities Act. &#9744;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>

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<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">1</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>CALCULATION OF REGISTRATION FEE</b></p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:40.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Title of Each Class of<br>
			Securities to be Registered (1)</b></p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount to be<br>
			Registered (2)</b></p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Proposed<br>
			Maximum<br>
			Offering Price Per<br>
			Share</b><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Proposed<br>
			Maximum<br>
			Aggregate<br>
			Offering Price</b></p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount of<br>
			Registration Fee</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;border-bottom:solid 1px #000000;;width:40.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:left;text-indent:-12pt;">&nbsp;&nbsp;&nbsp;&nbsp;Common Stock, $0.18 par value</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:?%;margin-top:0pt;text-align:right;text-indent:-12pt;">2,330,000 (3)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$1.79&nbsp;(5)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$4,170,700&nbsp;(5)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$455.02&nbsp;(5)</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;border-bottom:solid 1px #000000;;width:40.4%;">Common Stock $0.18 par value</td>
			<td style="vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); width: 14.9%; text-align: right;">15,670,000(3)</td>
			<td style="vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); width: 14.9%; text-align: center;">$2.1575(6)&nbsp; &nbsp;&nbsp;</td>
			<td style="vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); width: 14.9%; text-align: center;">$33,808,025(6)&nbsp; &nbsp;</td>
			<td style="vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); width: 14.9%; text-align: center;">$3,688.46 (6)&nbsp; &nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;border-bottom:double 3px #000000;;width:40.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:left;text-indent:-12pt;">&nbsp;&nbsp;&nbsp;&nbsp;Common Stock, $0.18 par value</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:?%;margin-top:0pt;text-align:right;text-indent:-12pt;">4,735,186 (4)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$2.86(7)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$13,542,632&nbsp;(7)</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:14.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:?%;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-12pt;">$1,477.50&nbsp;(7)</p>
			</td>
		</tr>

</table>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(1)&nbsp;In addition to the number of shares of common stock, par value $0.18 per share (the &#8220;Common Stock&#8221;) of Atossa Therapeutics, Inc. (the &#8220;Registrant&#8221;) set forth in the above table, this Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) covers an indeterminate number of options and other rights to acquire Common Stock, to be granted pursuant to the Atossa Therapeutics, Inc. 2020 Stock Incentive Plan, as amended (the &#8220;2020 Plan&#8221;).</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(2)&nbsp;Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement on Form S-8 also shall cover any additional shares of Common Stock in respect of the securities identified in the above table as a result of any stock dividend, stock split, recapitalization or other similar transaction, and any other securities with respect to which the outstanding shares are converted or exchanged.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(3)&nbsp;Solely for the purpose of calculating the registration fee, the number of shares of Common Stock to be registered on this Registration Statement pursuant to the 2020 Plan has been broken down into two subtotals, which includes 2,330,000 shares of Common Stock subject to outstanding options granted under the 2020 Plan and 15,670,000 shares of Common Stock available for issuance under the 2020 Plan, 15,000,000 of which remain subject to stockholder approval.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(4)&nbsp;Represents shares of Common Stock subject to outstanding options granted under the Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended (the &#8220;2010 Plan&#8221;).</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(5)&nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the weighted average exercise price of outstanding options granted under the 2020 Plan.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(6)&nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 475(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the average high and low prices per share of the Common Stock reported on NASDAQ on March 25, 2021.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -18pt;">(7) &nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the weighted average exercise price of outstanding options granted under the 2010 Plan.</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: center;"><b>&nbsp;</b></p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: center;"><b>PART I</b><br>
<b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><b>Item 1.&nbsp;Plan Information</b>.</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">The documents containing the information specified in Part I of Form S-8 will be delivered to employees as specified by Rule 428(b)(1) of the Securities Act. In accordance with the instructions of Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item&nbsp;3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act.</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 36pt; text-align: center;"><b>PART II</b><br>
<b>INFORMATION REQUIRED IN THE REGISTRATION STATEME</b><b>NT</b></p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><b>Item 3.&nbsp;</b><b>Incorporation of Certain Documents by Reference</b>.</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">The following documents, which have heretofore been filed by the Registrant with the Commission pursuant to the Securities Act and pursuant to the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), are incorporated by reference herein and shall be deemed to be a part hereof:<sup style="vertical-align:top;line-height:120%;font-size:pt">1</sup></p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(a)&nbsp;the Registrant&#8217;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31,&nbsp;2020, filed with the Commission on <a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774921007756/atos20201231_10k.htm" style="-sec-extract:exhibit;">March 31, 2021</a>;</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(b)&nbsp;the Registrant&#8217;s Current Reports on Form&nbsp;8-K filed with the Commission on&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774921000377/atos20210106_8k.htm" style="-sec-extract:exhibit;">January 8, 2021</a>, <a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774921006671/atos20210321b_8k.htm" style="-sec-extract:exhibit;">March 22, 2021</a> and <a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774921006835/atos20210321_8k.htm" style="-sec-extract:exhibit;">March 23, 2021</a>;</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(d)&nbsp;the Description of Registered Securities filed as <a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920006155/ex_178782.htm" style="-sec-extract:exhibit;">Exhibit 4.16</a> to the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2019, filed with the Commission on March 26, 2020, together with any amendment or report filed with the Commission for the purpose of updating such description.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">In addition, all documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicate that all securities offered hereby have been sold or which deregister all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information that the Registrant discloses under Items 2.02 or 7.01 of any Current Report on Form 8-K that it may from time to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">Any statement, including financial statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or therein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item 4.&nbsp;</b><b>Description of Securities</b>.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Not applicable.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item 5.&nbsp;</b><b>Interests of Named Experts and Counsel</b>.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Not applicable.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item 6.&nbsp;</b><b>Indemnification of Directors and Officers</b>.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">Section 145 of the Delaware General Corporation Law, or the DGCL, authorizes a corporation to indemnify its directors and officers against liabilities arising out of actions, suits and proceedings to which they are made or threatened to be made a party by reason of the fact that they have served or are currently serving as a director or officer to a corporation. The indemnity may cover expenses (including attorneys&#8217; fees) judgments, fines and amounts paid in settlement actually and reasonably incurred by the director or officer in connection with any such action, suit or proceeding. Section 145 permits corporations to pay expenses (including attorneys&#8217; fees) incurred by directors and officers in advance of the final disposition of such action, suit or proceeding. In addition, Section 145 provides that a corporation has the power to purchase and maintain insurance on behalf of its directors and officers against any liability asserted against them and incurred by them in their capacity as a director or officer, or arising out of their status as such, whether or not the corporation would have the power to indemnify the director or officer against such liability under Section 145.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">The Registrant has adopted provisions in its certificate of incorporation and bylaws that limit or eliminate the personal liability of its directors to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended. Consequently, a director will not be personally liable to the Registrant or its stockholders for monetary damages or breach of fiduciary duty as a director, except for liability for:</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">&#9679;&nbsp;any breach of the director&#8217;s duty of loyalty to the Registrant or its stockholders;</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 18pt; text-align: left; text-indent: -18pt;">&#9679;&nbsp;any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 18pt; text-align: left; text-indent: -18pt;">&#9679;&nbsp;any unlawful payments related to dividends or unlawful stock purchases, redemptions or other distributions; or</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 18pt; text-align: left; text-indent: -18pt;">&#9679;&nbsp;any transaction from which the director derived an improper personal benefit.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">These limitations of liability do not alter director liability under the federal securities laws and do not affect the availability of equitable remedies such as an injunction or rescission.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">In addition, the Registrant&#8217;s bylaws provide that:</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">&#9679;&nbsp;the Registrant will indemnify its directors, officers and, in the discretion of the Board of Directors, certain employees to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended; and</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 18pt; text-align: left; text-indent: -18pt;">&#9679;&nbsp;the Registrant will advance reasonable expenses, including attorneys&#8217; fees, to its directors and, in the discretion of the Board of Directors, to its officers and certain employees, in connection with legal proceedings relating to their service for or on behalf of the Registrant, subject to limited exceptions.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">The Registrant has entered into indemnification agreements with each of its directors and certain of its executive officers. These agreements provide that the Registrant will indemnify each of these directors and executive officers to the fullest extent permitted by Delaware law. The Registrant will advance expenses, including attorneys&#8217; fees, judgments, fines and settlement amounts, to each indemnified director, executive officer or affiliate in connection with any proceeding in which indemnification is available and will indemnify its directors and officers for any action or proceeding arising out of that person&#8217;s services as an officer or director brought on behalf of the Registrant or in furtherance of the Registrant&#8217;s rights.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">The Registrant maintains general liability insurance that covers certain liabilities of its directors and officers arising out of claims based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item 7.&nbsp;</b><b>Exemption from Registration Claimed</b>.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Not applicable.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item&nbsp;8.&nbsp;</b><b>Exhibits</b><b>. </b></p>

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			<td colspan="7" style="width: 80%; text-align: center;">EXHIBIT INDEX&nbsp;</td>
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			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-2.htm" style="-sec-extract:exhibit;">4.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-2.htm" style="-sec-extract:exhibit;">Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc</a>.</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-2.htm" style="-sec-extract:exhibit;">Registration Statement on Form S-1/A, as Exhibit 3.2</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-2.htm" style="-sec-extract:exhibit;">June 11, 2012</a></td>
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			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420416121498/v447714_ex4-1.htm" style="-sec-extract:exhibit;">4.2</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420416121498/v447714_ex4-1.htm" style="-sec-extract:exhibit;">Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420416121498/v447714_ex4-1.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K , as Exhibit 4.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420416121498/v447714_ex4-1.htm" style="-sec-extract:exhibit;">August 26, 2016</a></td>
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			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000161577418002808/s109743_ex4-1.htm" style="-sec-extract:exhibit;">4.3</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000161577418002808/s109743_ex4-1.htm" style="-sec-extract:exhibit;">Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000161577418002808/s109743_ex4-1.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K, as Exhibit 4.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000161577418002808/s109743_ex4-1.htm" style="-sec-extract:exhibit;">April, 23, 2018</a></td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168672.htm" style="-sec-extract:exhibit;">4.4</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168672.htm" style="-sec-extract:exhibit;">Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168672.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K, as Exhibit 3.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168672.htm" style="-sec-extract:exhibit;">January 7, 2020</a></td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-4.htm" style="-sec-extract:exhibit;">4.5</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-4.htm" style="-sec-extract:exhibit;">Bylaws of Atossa Therapeutics, Inc.</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-4.htm" style="-sec-extract:exhibit;">Registration Statement on Form S-1/A, as Exhibit 3.4&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412034079/v315460_ex3-4.htm" style="-sec-extract:exhibit;">June 11, 2012</a></td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412069016/v330725_ex3-1.htm" style="-sec-extract:exhibit;">4.6&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412069016/v330725_ex3-1.htm" style="-sec-extract:exhibit;">Amendment to Bylaws of Atossa Therapeutics, Inc.</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412069016/v330725_ex3-1.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K, as Exhibit 3.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000114420412069016/v330725_ex3-1.htm" style="-sec-extract:exhibit;">&nbsp;December 21, 2012</a></td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168682.htm" style="-sec-extract:exhibit;">4.7</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168682.htm" style="-sec-extract:exhibit;">Amendment to Bylaws of Atossa Therapeutics, Inc.</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168682.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K, as Exhibit 3.2</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774920000245/ex_168682.htm" style="-sec-extract:exhibit;">January 7, 2020</a></td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">5.1*&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">Opinion of Gibson, Dunn &amp; Crutcher LLP</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">Filed herewith</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">23.1*</a>&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">Consent of Gibson, Dunn &amp; Crutcher LLP</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="ex_231102.htm" style="-sec-extract:exhibit;">Included in Exhibit 5.1</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="ex_231812.htm" style="-sec-extract:exhibit;">23.2*</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="ex_231812.htm" style="-sec-extract:exhibit;">Consent of BDO USA LLP.</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="ex_231812.htm" style="-sec-extract:exhibit;">Filed herewith</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="#poa" style="-sec-extract:exhibit;">24.1*</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="#poa" style="-sec-extract:exhibit;">Power of Attorney&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="#poa" style="-sec-extract:exhibit;">Included on the signature page hereto</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="ex_236989.htm" style="-sec-extract:exhibit;">99.1*</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="ex_236989.htm" style="-sec-extract:exhibit;">Atossa Therapeutics, Inc. 2020 Stock Incentive Plan, as amended March 29, 2021</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="ex_236989.htm" style="-sec-extract:exhibit;">Filed herewith</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774919000870/ex_132965.htm" style="-sec-extract:exhibit;">99.2&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 47%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774919000870/ex_132965.htm" style="-sec-extract:exhibit;">Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended January 13, 2019&nbsp;</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774919000870/ex_132965.htm" style="-sec-extract:exhibit;">Current Report on Form 8-K, as Exhibit 4.2</a></td>
			<td style="width: 1%; vertical-align: middle;">&nbsp;</td>
			<td style="width: 20%; vertical-align: middle;"><a href="http://www.sec.gov/Archives/edgar/data/1488039/000143774919000870/ex_132965.htm" style="-sec-extract:exhibit;">&nbsp;January 15, 2019</a></td>
		</tr>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">*Filed herewith.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Item 9.&nbsp;</b><b>Undertakings</b>.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">(a)&nbsp;The undersigned Registrant hereby undertakes:</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 45pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement; and</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(iii)&nbsp;To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left;"><i>provided</i>, <i>however</i>, that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 45pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 45pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p>

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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(b)&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section&nbsp;13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; margin-left: 45pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 45pt; text-align: left; text-indent: -36pt;">(h)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>SIGNATURES </b></p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Seattle, State of Washington, on this March 31, 2021.</p>

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			<td style="vertical-align: middle; width: 75%; padding-left: 9pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><b>Atossa Therapeutics, Inc.</b></p>
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			<td style="vertical-align: top; width: 25%; padding-left: 9pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">By:</p>
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			<td style="vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); width: 75%; font-family: Times New Roman; font-size: 10pt; padding-left: 9pt;">/s/ Steven C. Quay</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Name:</p>
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			<td style="vertical-align: top; border-bottom: 1px none rgb(0, 0, 0); width: 75%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: left;">Steven C. Quay, M.D., Ph.D.</p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: left;">Chairman of the Board, President and Chief Executive Officer</p>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="poa" name="poa" title="poa"></a>POWER OF ATTORNEY</b></p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Steven C. Quay, M.D., Ph.D. and Kyle Guse, and each of them, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to this Registration Statement, and any registration statement relating to the offering covered by this Registration Statement and filed pursuant to Rule 462(b) under the Securities Act of 1933, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents or their substitute or substitutes may lawfully do or cause to be done by virtue hereof.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:?%;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Steven C. Quay</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Chairman, Chief Executive</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Steven C. Quay, M.D., Ph.D.</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Officer and President</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">(Principal Executive Officer)</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Kyle Guse</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Chief Financial Officer, General Counsel and Secretary</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Kyle Guse</b></p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">(Principal Financial and</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Accounting Officer)</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Richard I. Steinhart</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Director</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Richard I. Steinhart</b></p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Shu-Chi Chen</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Shu-Chih Chen, Ph.D.</b></p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Gregory Weaver</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
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			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Gregory Weaver</b></p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="width: 0pt; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ Stephen J. Galli</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>Stephen J. Galli, M.D.</b></p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="width: 0pt; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">/s/ H. Lawrence Remmel</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;">March 31, 2021</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:Times New Roman;font-size:10pt;margin:0pt;"><b>H. Lawrence Remmel</b></p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:center;width:0pt;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>
			</td>
		</tr>

</table>

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[{"type": "S-8", "sequence": "1", "filename": "atos20210301_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 97229}]
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atos20210301_s8.htm
As filed with the Securities and Exchange Commission on
March
31
, 202
1
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
ATOSSA THERAPEUTICS, INC.
(Exact name of registrant as specified in its charter)
Delaware
(State or Other Jurisdiction of Incorporation or Organization)
26-4753208
(I.R.S. Employer Identification No.)
Atossa Therapeutics, Inc.
107 Spring Street
Seattle, Washington 98104
(Address of Principal Executive Offices, Zip Code)
Atossa Therapetutics, Inc. 2020 Stock Incentive Plan, as amended
Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended
(Full title of the plan)
Kyle Guse
Chief Financial Officer, General Counsel and Secretary
107 Spring Street
Seattle, Washington 98104
(
206) 325-6086
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copy to:
Sean Feller
Gibson, Dunn & Crutcher LLP
2029 Century Park East, Suite 4000
Los Angeles, CA 90067-3026
(310) 552-8500
______________________________________________
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☑
Smaller reporting company
☑
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
1
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Securities to be Registered (1)
Amount to be
Registered (2)
Proposed
Maximum
Offering Price Per
Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, $0.18 par value
2,330,000 (3)
$1.79 (5)
$4,170,700 (5)
$455.02 (5)
Common Stock $0.18 par value
15,670,000(3)
$2.1575(6)
$33,808,025(6)
$3,688.46 (6)
Common Stock, $0.18 par value
4,735,186 (4)
$2.86(7)
$13,542,632 (7)
$1,477.50 (7)
(1) In addition to the number of shares of common stock, par value $0.18 per share (the "Common Stock") of Atossa Therapeutics, Inc. (the "Registrant") set forth in the above table, this Registration Statement on Form S-8 (this "Registration Statement") covers an indeterminate number of options and other rights to acquire Common Stock, to be granted pursuant to the Atossa Therapeutics, Inc. 2020 Stock Incentive Plan, as amended (the "2020 Plan").
(2) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 also shall cover any additional shares of Common Stock in respect of the securities identified in the above table as a result of any stock dividend, stock split, recapitalization or other similar transaction, and any other securities with respect to which the outstanding shares are converted or exchanged.
(3) Solely for the purpose of calculating the registration fee, the number of shares of Common Stock to be registered on this Registration Statement pursuant to the 2020 Plan has been broken down into two subtotals, which includes 2,330,000 shares of Common Stock subject to outstanding options granted under the 2020 Plan and 15,670,000 shares of Common Stock available for issuance under the 2020 Plan, 15,000,000 of which remain subject to stockholder approval.
(4) Represents shares of Common Stock subject to outstanding options granted under the Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended (the "2010 Plan").
(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the weighted average exercise price of outstanding options granted under the 2020 Plan.
(6) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 475(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the average high and low prices per share of the Common Stock reported on NASDAQ on March 25, 2021.
(7)  Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, the proposed maximum offering price per share, the proposed maximum aggregate offering price and the amount of registration fee have been computed based on the weighted average exercise price of outstanding options granted under the 2010 Plan.
2
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information
.
The documents containing the information specified in Part I of Form S-8 will be delivered to employees as specified by Rule 428(b)(1) of the Securities Act. In accordance with the instructions of Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEME
NT
Item 3.
Incorporation of Certain Documents by Reference
.
The following documents, which have heretofore been filed by the Registrant with the Commission pursuant to the Securities Act and pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference herein and shall be deemed to be a part hereof:
1
(a) the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on
March 31, 2021
;
(b) the Registrant's Current Reports on Form 8-K filed with the Commission on
January 8, 2021
,
March 22, 2021
and
March 23, 2021
;
(d) the Description of Registered Securities filed as
Exhibit 4.16
to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2019, filed with the Commission on March 26, 2020, together with any amendment or report filed with the Commission for the purpose of updating such description.
In addition, all documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicate that all securities offered hereby have been sold or which deregister all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information that the Registrant discloses under Items 2.02 or 7.01 of any Current Report on Form 8-K that it may from time to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.
Any statement, including financial statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or therein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4.
Description of Securities
.
Not applicable.
Item 5.
Interests of Named Experts and Counsel
.
Not applicable.
Item 6.
Indemnification of Directors and Officers
.
Section 145 of the Delaware General Corporation Law, or the DGCL, authorizes a corporation to indemnify its directors and officers against liabilities arising out of actions, suits and proceedings to which they are made or threatened to be made a party by reason of the fact that they have served or are currently serving as a director or officer to a corporation. The indemnity may cover expenses (including attorneys' fees) judgments, fines and amounts paid in settlement actually and reasonably incurred by the director or officer in connection with any such action, suit or proceeding. Section 145 permits corporations to pay expenses (including attorneys' fees) incurred by directors and officers in advance of the final disposition of such action, suit or proceeding. In addition, Section 145 provides that a corporation has the power to purchase and maintain insurance on behalf of its directors and officers against any liability asserted against them and incurred by them in their capacity as a director or officer, or arising out of their status as such, whether or not the corporation would have the power to indemnify the director or officer against such liability under Section 145.
3
The Registrant has adopted provisions in its certificate of incorporation and bylaws that limit or eliminate the personal liability of its directors to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended. Consequently, a director will not be personally liable to the Registrant or its stockholders for monetary damages or breach of fiduciary duty as a director, except for liability for:
● any breach of the director's duty of loyalty to the Registrant or its stockholders;
● any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;
● any unlawful payments related to dividends or unlawful stock purchases, redemptions or other distributions; or
● any transaction from which the director derived an improper personal benefit.
These limitations of liability do not alter director liability under the federal securities laws and do not affect the availability of equitable remedies such as an injunction or rescission.
In addition, the Registrant's bylaws provide that:
● the Registrant will indemnify its directors, officers and, in the discretion of the Board of Directors, certain employees to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended; and
● the Registrant will advance reasonable expenses, including attorneys' fees, to its directors and, in the discretion of the Board of Directors, to its officers and certain employees, in connection with legal proceedings relating to their service for or on behalf of the Registrant, subject to limited exceptions.
The Registrant has entered into indemnification agreements with each of its directors and certain of its executive officers. These agreements provide that the Registrant will indemnify each of these directors and executive officers to the fullest extent permitted by Delaware law. The Registrant will advance expenses, including attorneys' fees, judgments, fines and settlement amounts, to each indemnified director, executive officer or affiliate in connection with any proceeding in which indemnification is available and will indemnify its directors and officers for any action or proceeding arising out of that person's services as an officer or director brought on behalf of the Registrant or in furtherance of the Registrant's rights.
The Registrant maintains general liability insurance that covers certain liabilities of its directors and officers arising out of claims based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.
Item 7.
Exemption from Registration Claimed
.
Not applicable.
4
Item 8.
Exhibits
.
EXHIBIT INDEX
Incorporated by Reference Herein
Exhibit No.
Description
Form
Date
4.1
Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc
.
Registration Statement on Form S-1/A, as Exhibit 3.2
June 11, 2012
4.2
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.
Current Report on Form 8-K , as Exhibit 4.1
August 26, 2016
4.3
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.
Current Report on Form 8-K, as Exhibit 4.1
April, 23, 2018
4.4
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Atossa Therapeutics, Inc.
Current Report on Form 8-K, as Exhibit 3.1
January 7, 2020
4.5
Bylaws of Atossa Therapeutics, Inc.
Registration Statement on Form S-1/A, as Exhibit 3.4
June 11, 2012
4.6
Amendment to Bylaws of Atossa Therapeutics, Inc.
Current Report on Form 8-K, as Exhibit 3.1
December 21, 2012
4.7
Amendment to Bylaws of Atossa Therapeutics, Inc.
Current Report on Form 8-K, as Exhibit 3.2
January 7, 2020
5.1*
Opinion of Gibson, Dunn & Crutcher LLP
Filed herewith
23.1*
Consent of Gibson, Dunn & Crutcher LLP
Included in Exhibit 5.1
23.2*
Consent of BDO USA LLP.
Filed herewith
24.1*
Power of Attorney
Included on the signature page hereto
99.1*
Atossa Therapeutics, Inc. 2020 Stock Incentive Plan, as amended March 29, 2021
Filed herewith
99.2
Atossa Genetics Inc. 2010 Stock Option and Incentive Plan, as amended January 13, 2019
Current Report on Form 8-K, as Exhibit 4.2
January 15, 2019
*Filed herewith.
5
Item 9.
Undertakings
.
(a) The undersigned Registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and
(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
provided
,
however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(h) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
6
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Seattle, State of Washington, on this March 31, 2021.
Atossa Therapeutics, Inc.
By:
/s/ Steven C. Quay
Name:
Steven C. Quay, M.D., Ph.D.
Title:
Chairman of the Board, President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Steven C. Quay, M.D., Ph.D. and Kyle Guse, and each of them, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to this Registration Statement, and any registration statement relating to the offering covered by this Registration Statement and filed pursuant to Rule 462(b) under the Securities Act of 1933, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents or their substitute or substitutes may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Office(s)
Date
/s/ Steven C. Quay
Chairman, Chief Executive
March 31, 2021
Steven C. Quay, M.D., Ph.D.
Officer and President
(Principal Executive Officer)
/s/ Kyle Guse
Chief Financial Officer, General Counsel and Secretary
March 31, 2021
Kyle Guse
(Principal Financial and
Accounting Officer)
/s/ Richard I. Steinhart
Director
March 31, 2021
Richard I. Steinhart
/s/ Shu-Chi Chen
Director
March 31, 2021
Shu-Chih Chen, Ph.D.
/s/ Gregory Weaver
Director
March 31, 2021
Gregory Weaver
/s/ Stephen J. Galli
Director
March 31, 2021
Stephen J. Galli, M.D.
/s/ H. Lawrence Remmel
Director
March 31, 2021
H. Lawrence Remmel
7