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001-37850
ATOMERA INCORPORATED
DE
30-0509586
750 University Avenue
Suite 280
Los Gatos
CA
95032
(408)
442-5248
Common stock: Par value $0.001
ATOM
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<p id="xdx_805_eus-gaap--NatureOfOperations_z0hshQH5Jbx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zaq1oX1H1MJl">NATURE OF OPERATIONS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Atomera Incorporated (“Atomera”
or the “Company”) was incorporated in the state of Delaware in March 2007 under the name MEARS Technologies, Inc. and is engaged
in the development, commercialization and licensing of proprietary processes and technologies for the semiconductor industry. On January
12, 2016, the Company changed its name to Atomera Incorporated.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Atomera is an early-stage
company, having only recently begun limited revenue-generating activities, and is devoting substantially all of its efforts toward technology
research and development and to commercially licensing its technology to designers and manufacturers of integrated circuits. The Company
has primarily financed operations through private placements of equity and debt securities, the Company’s Initial Public Offering
(the “IPO”) which was consummated on August 10, 2016, and subsequent public offerings of its common stock.</p>
<p id="xdx_80A_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z2g6nxqydTT6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zp3uX1HFbun6">LIQUIDITY AND MANAGEMENT PLANS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At December 31, 2021, the
Company had cash and cash equivalents of approximately $<span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_dm_c20211231_zGVYXz2GBWEc" title="Cash and Cash Equivalents, at Carrying Value">28.7</span> million and working capital of approximately $<span id="xdx_909_ecustom--WorkingCapital_iI_pn3n3_dm_c20211231_zgmHSAlMk8yj" title="Working capital">26.3</span> million. The Company has
generated only limited revenues since inception and has incurred recurring operating losses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s operating
plans for the next 12 months include increased research and development headcount and increased spending on outsourced fabrication and
testing. Based on the funds it has available as of the date of the filing of this report, the Company believes that it has sufficient
capital to fund its current business plans and obligations over, at least, 12 months from the date that these financial statements have
been issued. However, as the Company has generated only limited revenue from its principal operations, it is subject to all the risks
inherent in the initial organization, financing, expenditures, complications and delays in a new business. Accordingly, the Company may
require additional capital, the receipt of which cannot be assured. In the event the Company requires additional capital, there can be
no guarantee that funds will be available on commercially reasonable terms, if at all. The Company’s future capital requirements
and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully commercialize
its technology, competing technological and market developments, and the need to enter into collaborations with other companies or acquire
technologies to enhance or complement its current offerings. If the Company is unable to secure additional capital, it may be required
to curtail its research and development initiatives and take additional measures to reduce costs in order to conserve its cash.</p>
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<p id="xdx_80C_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zTIQlzyDgD0k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
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<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zAjjkYr7bnH1">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></td></tr>
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<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zNhMbpKrLDz3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_868_z7fhqqdCX5sc">Basis of presentation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The financial statements are
presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and reflect
the financial position, results of operations and cash flows for all periods presented.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z2HtqEyeuvYd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_868_zxLTwud4BxEe">Fair Value of Financial Instruments</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Authoritative guidance requires
disclosure of the fair value of financial instruments. The Company’s financial instruments consist of cash and cash equivalents,
accounts receivable and accounts payable, the carrying amounts of which approximate their estimated fair values primarily due to the short-term
nature of the instruments or based on information obtained from market sources and management estimates. The Company measures the fair
value of certain of its financial assets and liabilities on a recurring basis. A fair value hierarchy is used to rank the quality and
reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value which is not equivalent
to cost will be classified and disclosed in one of the following three categories:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 1 — Quoted prices (unadjusted) in active markets
for identical assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 2 — Inputs other than Level 1 that are observable,
either directly or indirectly, such as unadjusted quoted prices for similar assets and liabilities, unadjusted quoted prices in the markets
that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term
of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 3 — Unobservable inputs that are supported by
little or no market activity and that are significant to the fair value of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGKK9YEc2TY4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86B_zZSEbuzrGIoi">Cash and cash equivalents</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company maintains its
operating accounts in a single reputable financial institution. The balances are insured by the U.S. Federal Deposit Insurance Corporation
(“FDIC”) up to specified limits. The Company’s cash and cash equivalents are maintained in checking accounts and money
market funds with maturities of less than three months when purchased, which are readily convertible to known amounts of cash.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_841_eus-gaap--ConcentrationRiskCreditRisk_zxZkRWB4mF8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_86F_zIRE3LpmgQF">Concentration of Credit Risk and Major Customers</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Financial instruments, which
potentially subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents and accounts receivable.
One customer represented 100% of revenue during the year ended December 31, 2021 and a separate single customer represented 100% of revenue
during the year ended December 31, 2020. No customer represented a balance of accounts receivable at December 31, 2021 or 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At times, the amounts on deposit
at the financial institution exceed the federally insured limits. Management believes that the financial institutions which hold the Company’s
cash is financially sound and, accordingly, minimal credit risk exists. As of December 31, 2021 and 2020, the Company’s cash balances
were in excess of insured limits maintained at the financial institution.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_844_eus-gaap--ReceivablesPolicyTextBlock_znqVx4RDsLbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_861_z1h3VB9jp4p8">Accounts Receivable</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company grants credit
to its business customers. Collateral is generally not required for trade receivables. The Company maintains allowances for potential
credit losses when necessary. Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful
accounts, and sales returns.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s policy
is to reserve for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.
The Company periodically reviews its accounts receivable to determine whether an allowance for doubtful accounts is necessary based on
an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Other factors
that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer
circumstances, and an analysis of days sales outstanding by customer. Account balances deemed to be uncollectible are charged to the allowance
after all means of collection have been exhausted and the potential for recovery is considered remote. At December 31, 2021 and 2020,
there were <span id="xdx_901_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20211231_zxtMycLgXkij"><span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20201231_zL0cxb8zIyek">no</span></span> allowances for doubtful accounts since the balances were collected during the year. Any allowances recorded are included
in Accounts Receivable, net in the accompanying balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84C_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zSH3YJlkCZHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_866_zbgzvMCnCIkc">Impairment of long-lived assets</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company reviews
long-lived assets for impairment whenever events or changes in circumstances indicate that it is more likely than not that the
asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance
with authoritative guidance which requires the Company to group assets and liabilities at the lowest level for which identifiable
cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of
the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable,
an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on
discounted cash flow analysis or appraisals. During the years ended December 31, 2021 and 2020, the Company had noted <span id="xdx_903_eus-gaap--AssetImpairmentCharges_do_c20210101__20211231_zKPm4tPCwFo6"><span id="xdx_902_eus-gaap--AssetImpairmentCharges_do_c20200101__20201231_z0IecUwRZE2g">no</span></span> indicators
of impairment.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjELWI4tjrdg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_867_zLMA587OpFpb">Property and equipment</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Items capitalized as property
and equipment are stated at cost. Maintenance and routine repairs are charged to operations when incurred, while betterments and
renewals are capitalized. Depreciation and amortization are computed using the straight-line method over the estimated useful lives
of the respective assets starting when the asset is placed in service.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_840_ecustom--CommonStockWarrantsPolicyTextBlock_z89Eie59uRP4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86B_zchHGBzwwOi6">Common stock warrants</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company classifies as
equity any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash
settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities
any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if
that event is outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares
(physical settlement or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The
Company assesses classification of its common stock warrants and other freestanding derivatives at each reporting date to determine whether
a change in classification between assets and liabilities is required. The Company’s freestanding derivatives consist of warrants
to purchase common stock. The Company evaluated these warrants to assess their proper classification and determined that the common stock
warrants meet the criteria for equity classification in the balance sheet. Such warrants are measured at fair value, which the Company
determines using the Black-Scholes-Merton option-pricing model.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p id="xdx_846_eus-gaap--RevenueRecognitionPolicyTextBlock_zADA8ydgb2f6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_866_zM7QFiKa69m7">Revenue</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company generates revenue
from integration engineering services, which it delivers either pursuant to integration license agreements or delivery of engineering
services and from the grant of manufacturing licenses to customers to use its technology in the manufacture of semiconductor wafers and/or
devices for the customer’s internal use. Revenue is recognized based on the following steps: (i) identification of the contract,
or contracts, with a customer, (ii) identification of the performance obligations in the contract, (iii) determination of the transaction
price, (iv) allocation of the transaction price to the performance obligations of the contract, and (v) recognition of revenue when, or
as, the Company satisfies a performance obligation. The Company’s integration services generally consist of depositing its proprietary
technology onto the customer’s semiconductor wafers and delivering such wafers back to the customer. Revenue from integration services
is recognized as the performance obligations are satisfied, which is upon transfer of control of the wafers to the customer (generally
upon shipment). Revenue from manufacturing licenses is recognized as the performance obligations are satisfied, which is upon delivery
of the Company’s MST recipe to the customer for the customer’s internal use.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For recognizing integration
service revenue from integration license agreements, the Company assesses (i) whether the license grant is distinct from or combined with
the transfer of goods or services and (ii) whether the license is a right to access intellectual property or a right to use the intellectual
property. For licenses that are not distinct, but combined with other goods or services, the revenue is recognized at a point in time
or over time as the obligations to perform the combined services and/or deliver the combined goods are satisfied. The Company’s
integration license agreements contain a technology grant as well as a performance obligation to deliver wafers with its technology deposited
on them. The Company has determined the grant of rights in these integration license agreements is not distinct from the integration service.
Accordingly, revenue from integration license agreements is recognized as the service is provided to the customer. For manufacturing licenses,
revenue is recognized at the point in time when the Company delivers its MST recipe because this license confers a right to use the Company’s
technology and not a right to access the technology over time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Deferred revenues consist
of unearned amounts that have been billed to the customer in advance of the Company’s performance obligations. These amounts have
not yet been recognized as revenue. Revenue for these items will be recognized in accordance with the Company’s revenue policy.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_z1oYCYqWRFQl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_862_zOfO63XNgjV8">Research and development expenses</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, the Company charges research and development costs to operations as incurred. Research and development expenses consist of personnel
costs for the design, development, testing and enhancement of the Company’s technology, and certain other allocated costs, such
as depreciation and other facilities related expenditures.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84A_eus-gaap--LesseeLeasesPolicyTextBlock_z2xdEAwKUxie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86E_zatccmzDegU1">Leases</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company accounts for leases
in accordance with the authoritative guidance. On January 1, 2019, the Company adopted the Financial Accounting Standards Board (“FASB”)
issued Accounting Standards Update (“ASU”) No 2016-02, <i>Leases </i>(Topic 842). The Company determines if a contract contains
a lease in whole or in part at the inception of the contract. Right-of-use (“ROU”) assets represent its right to use an underlying
asset for the lease term while lease liabilities represent its obligation to make lease payments arising from the lease. All leases greater
than 12 months result in the recognition of a ROU asset and a liability at the lease commencement date based on the present value of the
lease payments over the lease term. Leases are accounted for as operating leases unless it meets one of the following criteria: (a) the
lease term accounts for most of the remaining economic life of the underlying asset; (b) the present value of the lease payments is over
90% of the fair value of the underlying asset; (c) the underlying asset would have no alternative use for the lessor at the end of the
lease; or (d) ownership of the underlying assets transfers to the Company at the end of the lease term. If the lease meets one of these
criteria, then it would be accounted for as financing lease and the ROU assets would be amortized over the life of the lease and interest
expense is recognized on the liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z9pJPM8HsNwj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_861_zu5tNML9ftR5">Stock-based compensation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company computes stock-based
compensation in accordance with authoritative guidance. The Company uses the Black-Scholes-Merton option-pricing model to determine the
fair value of its stock options. The Black-Scholes-Merton option-pricing model includes various assumptions, including the fair market
value of the common stock of the Company, expected life of stock options, the expected volatility and the expected risk-free interest
rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market
conditions generally outside the control of the Company. Forfeitures are recorded when they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As a result, if other assumptions
had been used, stock-based compensation cost, as determined in accordance with authoritative guidance, could have been materially impacted.
Furthermore, if the Company uses different assumptions on future grants, stock-based compensation cost could be materially affected in
future periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_844_eus-gaap--IncomeTaxPolicyTextBlock_zwgobpR396ql" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_860_zlGZO6HxY1Lg">Income Taxes</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, deferred tax assets and liabilities are recorded for temporary differences between the financial reporting and tax bases of
assets and liabilities using the current enacted tax rate expected to be in effect when the differences are expected to reverse. A valuation
allowance is recorded on deferred tax assets unless realization is considered more likely than not.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company evaluates its
tax positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions
are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the “more-likely-than-not”
threshold are not recorded as a tax benefit or expense in the current year. The Company recognizes interest and penalties, if any, related
to uncertain tax positions in interest expense. <span id="xdx_90B_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20211231_zkQYPaN2jokg"><span id="xdx_901_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20201231_z0MX5Z8mifpl">No</span></span> interest and penalties related to uncertain tax positions were accrued at either December
31, 2021 or 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company follows authoritative
guidance which requires the evaluation of existing tax positions. Management has analyzed all open tax years, as defined by the statute
of limitations, for all major jurisdictions, which includes both federal and states where the Company has operations. Open tax years are
those that are open for examination by taxing authorities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_848_eus-gaap--UseOfEstimates_zDL6pyytEG0e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86A_zF9wmmU3Sk2">Use of estimates</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The preparation of financial
statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenue and expenses during the reporting period. Significant estimates are used when accounting for revenue recognition,
fair value of stock-based compensation and warrants, borrowing rates used for lease accounting and valuation allowance against deferred
tax assets. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84E_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_znt9bC6HBX7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_867_zprHLY9byNU">Subsequent events</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions occurring through the date these financial statements were issued. See Note 14.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zvN3vPv9SJR9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_86E_zuIbL5LPuDy1">Adoption of recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In December 2019, the FASB
issued ASU No. 2019-12, <i>Simplifying Accounting for Income Taxes</i>. This is part of the FASB’s overall initiative to reduce
complexity in accounting standards. Amendments include removal of certain exceptions to the general principles of Accounting Standard
Codification (“ASC”) 740, <i>Income taxes</i>, and simplification in several other areas such as accounting for a franchise
tax (or similar tax) that is partially based on income. The Company adopted this standard on January 1, 2021 and it did not have a material
impact on its financial position, results of operations or financial statement disclosure.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In August 2020, the FASB issued
ASU No. 2020-06, <i>Debt with Conversion and other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s
Own Equity (Subtopic 815-40).</i> The new guidance eliminates the beneficial conversion and cash conversion accounting models for
convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted
for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments
and certain contracts that may be settled in cash or shares impact the diluted EPS computation. This guidance is effective as of
January 1, 2022 (early adoption is permitted effective January 1, 2021). The Company adopted this standard on January 1, 2022 and
it did not have a material impact on its financial position, results of operations or financial statement disclosure. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p>
<p id="xdx_84F_ecustom--RecentAccountingStandardsPolicyTextBlock_zDOD0xahZFn3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_864_zmtRDlUlmEF3">Recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has evaluated
all issued but not yet effective accounting pronouncements and determined that they are either immaterial or not relevant to the Company.</p>
<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zNhMbpKrLDz3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_868_z7fhqqdCX5sc">Basis of presentation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The financial statements are
presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and reflect
the financial position, results of operations and cash flows for all periods presented.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z2HtqEyeuvYd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_868_zxLTwud4BxEe">Fair Value of Financial Instruments</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Authoritative guidance requires
disclosure of the fair value of financial instruments. The Company’s financial instruments consist of cash and cash equivalents,
accounts receivable and accounts payable, the carrying amounts of which approximate their estimated fair values primarily due to the short-term
nature of the instruments or based on information obtained from market sources and management estimates. The Company measures the fair
value of certain of its financial assets and liabilities on a recurring basis. A fair value hierarchy is used to rank the quality and
reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value which is not equivalent
to cost will be classified and disclosed in one of the following three categories:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 1 — Quoted prices (unadjusted) in active markets
for identical assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 2 — Inputs other than Level 1 that are observable,
either directly or indirectly, such as unadjusted quoted prices for similar assets and liabilities, unadjusted quoted prices in the markets
that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term
of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20pt">Level 3 — Unobservable inputs that are supported by
little or no market activity and that are significant to the fair value of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGKK9YEc2TY4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86B_zZSEbuzrGIoi">Cash and cash equivalents</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company maintains its
operating accounts in a single reputable financial institution. The balances are insured by the U.S. Federal Deposit Insurance Corporation
(“FDIC”) up to specified limits. The Company’s cash and cash equivalents are maintained in checking accounts and money
market funds with maturities of less than three months when purchased, which are readily convertible to known amounts of cash.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_841_eus-gaap--ConcentrationRiskCreditRisk_zxZkRWB4mF8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_86F_zIRE3LpmgQF">Concentration of Credit Risk and Major Customers</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Financial instruments, which
potentially subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents and accounts receivable.
One customer represented 100% of revenue during the year ended December 31, 2021 and a separate single customer represented 100% of revenue
during the year ended December 31, 2020. No customer represented a balance of accounts receivable at December 31, 2021 or 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At times, the amounts on deposit
at the financial institution exceed the federally insured limits. Management believes that the financial institutions which hold the Company’s
cash is financially sound and, accordingly, minimal credit risk exists. As of December 31, 2021 and 2020, the Company’s cash balances
were in excess of insured limits maintained at the financial institution.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_844_eus-gaap--ReceivablesPolicyTextBlock_znqVx4RDsLbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_861_z1h3VB9jp4p8">Accounts Receivable</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company grants credit
to its business customers. Collateral is generally not required for trade receivables. The Company maintains allowances for potential
credit losses when necessary. Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful
accounts, and sales returns.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s policy
is to reserve for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.
The Company periodically reviews its accounts receivable to determine whether an allowance for doubtful accounts is necessary based on
an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Other factors
that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer
circumstances, and an analysis of days sales outstanding by customer. Account balances deemed to be uncollectible are charged to the allowance
after all means of collection have been exhausted and the potential for recovery is considered remote. At December 31, 2021 and 2020,
there were <span id="xdx_901_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20211231_zxtMycLgXkij"><span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20201231_zL0cxb8zIyek">no</span></span> allowances for doubtful accounts since the balances were collected during the year. Any allowances recorded are included
in Accounts Receivable, net in the accompanying balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_84C_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zSH3YJlkCZHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_866_zbgzvMCnCIkc">Impairment of long-lived assets</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company reviews
long-lived assets for impairment whenever events or changes in circumstances indicate that it is more likely than not that the
asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance
with authoritative guidance which requires the Company to group assets and liabilities at the lowest level for which identifiable
cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of
the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable,
an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on
discounted cash flow analysis or appraisals. During the years ended December 31, 2021 and 2020, the Company had noted <span id="xdx_903_eus-gaap--AssetImpairmentCharges_do_c20210101__20211231_zKPm4tPCwFo6"><span id="xdx_902_eus-gaap--AssetImpairmentCharges_do_c20200101__20201231_z0IecUwRZE2g">no</span></span> indicators
of impairment.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjELWI4tjrdg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_867_zLMA587OpFpb">Property and equipment</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Items capitalized as property
and equipment are stated at cost. Maintenance and routine repairs are charged to operations when incurred, while betterments and
renewals are capitalized. Depreciation and amortization are computed using the straight-line method over the estimated useful lives
of the respective assets starting when the asset is placed in service.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_840_ecustom--CommonStockWarrantsPolicyTextBlock_z89Eie59uRP4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86B_zchHGBzwwOi6">Common stock warrants</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company classifies as
equity any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash
settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities
any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if
that event is outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares
(physical settlement or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The
Company assesses classification of its common stock warrants and other freestanding derivatives at each reporting date to determine whether
a change in classification between assets and liabilities is required. The Company’s freestanding derivatives consist of warrants
to purchase common stock. The Company evaluated these warrants to assess their proper classification and determined that the common stock
warrants meet the criteria for equity classification in the balance sheet. Such warrants are measured at fair value, which the Company
determines using the Black-Scholes-Merton option-pricing model.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p id="xdx_846_eus-gaap--RevenueRecognitionPolicyTextBlock_zADA8ydgb2f6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_866_zM7QFiKa69m7">Revenue</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company generates revenue
from integration engineering services, which it delivers either pursuant to integration license agreements or delivery of engineering
services and from the grant of manufacturing licenses to customers to use its technology in the manufacture of semiconductor wafers and/or
devices for the customer’s internal use. Revenue is recognized based on the following steps: (i) identification of the contract,
or contracts, with a customer, (ii) identification of the performance obligations in the contract, (iii) determination of the transaction
price, (iv) allocation of the transaction price to the performance obligations of the contract, and (v) recognition of revenue when, or
as, the Company satisfies a performance obligation. The Company’s integration services generally consist of depositing its proprietary
technology onto the customer’s semiconductor wafers and delivering such wafers back to the customer. Revenue from integration services
is recognized as the performance obligations are satisfied, which is upon transfer of control of the wafers to the customer (generally
upon shipment). Revenue from manufacturing licenses is recognized as the performance obligations are satisfied, which is upon delivery
of the Company’s MST recipe to the customer for the customer’s internal use.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For recognizing integration
service revenue from integration license agreements, the Company assesses (i) whether the license grant is distinct from or combined with
the transfer of goods or services and (ii) whether the license is a right to access intellectual property or a right to use the intellectual
property. For licenses that are not distinct, but combined with other goods or services, the revenue is recognized at a point in time
or over time as the obligations to perform the combined services and/or deliver the combined goods are satisfied. The Company’s
integration license agreements contain a technology grant as well as a performance obligation to deliver wafers with its technology deposited
on them. The Company has determined the grant of rights in these integration license agreements is not distinct from the integration service.
Accordingly, revenue from integration license agreements is recognized as the service is provided to the customer. For manufacturing licenses,
revenue is recognized at the point in time when the Company delivers its MST recipe because this license confers a right to use the Company’s
technology and not a right to access the technology over time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Deferred revenues consist
of unearned amounts that have been billed to the customer in advance of the Company’s performance obligations. These amounts have
not yet been recognized as revenue. Revenue for these items will be recognized in accordance with the Company’s revenue policy.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_z1oYCYqWRFQl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_862_zOfO63XNgjV8">Research and development expenses</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, the Company charges research and development costs to operations as incurred. Research and development expenses consist of personnel
costs for the design, development, testing and enhancement of the Company’s technology, and certain other allocated costs, such
as depreciation and other facilities related expenditures.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84A_eus-gaap--LesseeLeasesPolicyTextBlock_z2xdEAwKUxie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86E_zatccmzDegU1">Leases</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company accounts for leases
in accordance with the authoritative guidance. On January 1, 2019, the Company adopted the Financial Accounting Standards Board (“FASB”)
issued Accounting Standards Update (“ASU”) No 2016-02, <i>Leases </i>(Topic 842). The Company determines if a contract contains
a lease in whole or in part at the inception of the contract. Right-of-use (“ROU”) assets represent its right to use an underlying
asset for the lease term while lease liabilities represent its obligation to make lease payments arising from the lease. All leases greater
than 12 months result in the recognition of a ROU asset and a liability at the lease commencement date based on the present value of the
lease payments over the lease term. Leases are accounted for as operating leases unless it meets one of the following criteria: (a) the
lease term accounts for most of the remaining economic life of the underlying asset; (b) the present value of the lease payments is over
90% of the fair value of the underlying asset; (c) the underlying asset would have no alternative use for the lessor at the end of the
lease; or (d) ownership of the underlying assets transfers to the Company at the end of the lease term. If the lease meets one of these
criteria, then it would be accounted for as financing lease and the ROU assets would be amortized over the life of the lease and interest
expense is recognized on the liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z9pJPM8HsNwj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_861_zu5tNML9ftR5">Stock-based compensation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company computes stock-based
compensation in accordance with authoritative guidance. The Company uses the Black-Scholes-Merton option-pricing model to determine the
fair value of its stock options. The Black-Scholes-Merton option-pricing model includes various assumptions, including the fair market
value of the common stock of the Company, expected life of stock options, the expected volatility and the expected risk-free interest
rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market
conditions generally outside the control of the Company. Forfeitures are recorded when they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As a result, if other assumptions
had been used, stock-based compensation cost, as determined in accordance with authoritative guidance, could have been materially impacted.
Furthermore, if the Company uses different assumptions on future grants, stock-based compensation cost could be materially affected in
future periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_844_eus-gaap--IncomeTaxPolicyTextBlock_zwgobpR396ql" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_860_zlGZO6HxY1Lg">Income Taxes</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, deferred tax assets and liabilities are recorded for temporary differences between the financial reporting and tax bases of
assets and liabilities using the current enacted tax rate expected to be in effect when the differences are expected to reverse. A valuation
allowance is recorded on deferred tax assets unless realization is considered more likely than not.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company evaluates its
tax positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions
are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the “more-likely-than-not”
threshold are not recorded as a tax benefit or expense in the current year. The Company recognizes interest and penalties, if any, related
to uncertain tax positions in interest expense. <span id="xdx_90B_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20211231_zkQYPaN2jokg"><span id="xdx_901_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20201231_z0MX5Z8mifpl">No</span></span> interest and penalties related to uncertain tax positions were accrued at either December
31, 2021 or 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company follows authoritative
guidance which requires the evaluation of existing tax positions. Management has analyzed all open tax years, as defined by the statute
of limitations, for all major jurisdictions, which includes both federal and states where the Company has operations. Open tax years are
those that are open for examination by taxing authorities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_848_eus-gaap--UseOfEstimates_zDL6pyytEG0e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_86A_zF9wmmU3Sk2">Use of estimates</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The preparation of financial
statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenue and expenses during the reporting period. Significant estimates are used when accounting for revenue recognition,
fair value of stock-based compensation and warrants, borrowing rates used for lease accounting and valuation allowance against deferred
tax assets. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84E_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_znt9bC6HBX7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span id="xdx_867_zprHLY9byNU">Subsequent events</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions occurring through the date these financial statements were issued. See Note 14.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zvN3vPv9SJR9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_86E_zuIbL5LPuDy1">Adoption of recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In December 2019, the FASB
issued ASU No. 2019-12, <i>Simplifying Accounting for Income Taxes</i>. This is part of the FASB’s overall initiative to reduce
complexity in accounting standards. Amendments include removal of certain exceptions to the general principles of Accounting Standard
Codification (“ASC”) 740, <i>Income taxes</i>, and simplification in several other areas such as accounting for a franchise
tax (or similar tax) that is partially based on income. The Company adopted this standard on January 1, 2021 and it did not have a material
impact on its financial position, results of operations or financial statement disclosure.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In August 2020, the FASB issued
ASU No. 2020-06, <i>Debt with Conversion and other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s
Own Equity (Subtopic 815-40).</i> The new guidance eliminates the beneficial conversion and cash conversion accounting models for
convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted
for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments
and certain contracts that may be settled in cash or shares impact the diluted EPS computation. This guidance is effective as of
January 1, 2022 (early adoption is permitted effective January 1, 2021). The Company adopted this standard on January 1, 2022 and
it did not have a material impact on its financial position, results of operations or financial statement disclosure. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p>
<p id="xdx_84F_ecustom--RecentAccountingStandardsPolicyTextBlock_zDOD0xahZFn3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span id="xdx_864_zmtRDlUlmEF3">Recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has evaluated
all issued but not yet effective accounting pronouncements and determined that they are either immaterial or not relevant to the Company.</p>
<p id="xdx_80B_eus-gaap--RevenueFromContractWithCustomerTextBlock_zPl12hiUsMk8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td>
<td style="width: 1%"> </td>
<td style="width: 97%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zGu41mHGsSc6">REVENUE</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company recognizes revenue
in accordance with ASC 606. The amount of revenue that the Company recognizes reflects the consideration it expects to receive in exchange
for goods or services and such revenue is recognized at the time when goods or services are transferred and/or delivered to its customers.
Revenue is recognized when the Company satisfies a performance obligation by transferring the product or service to the customer, either
at a point in time or over time. The Company usually recognizes revenue from integration service agreements and from manufacturing licenses
at a point in time and integration license agreements over a period of time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table provides information about
disaggregated revenue by primary geographical markets and timing of revenue recognition for the years ended December 31, 2021 and 2020
(in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--DisaggregationOfRevenueTableTextBlock_pn3n3_zQ47eVPGQCSi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; text-align: left"><span id="xdx_8BD_zGH77XyBuzch">Schedule of information about disaggregated revenue and timing of revenue</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Primary geographic markets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">North America</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_pn3n3" style="width: 14%; text-align: right" title="Revenue"><span style="-sec-ix-hidden: xdx2ixbrl0498">–</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_pn3n3" style="width: 14%; text-align: right" title="Revenue">62</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Asia Pacific</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue"><span style="-sec-ix-hidden: xdx2ixbrl0504">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Timing of revenue recognition</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Products and services transferred at a point in time</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_pn3n3" style="text-align: right" title="Revenue">400</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_pn3n3" style="text-align: right" title="Revenue">62</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Products and services transferred over time</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20200101__20201231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYTCvldn6z4g" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zcDKQIXFO3Y" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zcPeBTAkQBEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20200101__20201231_zW8qeJEh15b9" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Unbilled contracts receivable and deferred revenue</i></b><i>:</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Timing of revenue recognition
may differ from the timing of invoicing customers. Accounts receivable includes amounts billed and currently due from customers. Unbilled
contracts receivable represents unbilled amounts expected to be received from customers in future periods, where the revenue recognized
to date exceeds the amount billed, and the right to receive payment is subject to the underlying contractual terms. Unbilled contracts
receivable amounts may not exceed their net realizable value and are classified as long-term assets if the payments are expected to be
received more than one year from the reporting date.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company records deferred
revenue when revenue will be recognized after invoicing. During the year ended December 31, 2020, the Company recognized approximately
$<span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20200101__20201231_pn3p0" title="Revenue recognized that was previously included in deferred revenue">37,000</span> of revenue that was included in deferred revenue as of December 31, 2019.</p>
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--DisaggregationOfRevenueTableTextBlock_pn3n3_zQ47eVPGQCSi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; text-align: left"><span id="xdx_8BD_zGH77XyBuzch">Schedule of information about disaggregated revenue and timing of revenue</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Primary geographic markets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">North America</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_pn3n3" style="width: 14%; text-align: right" title="Revenue"><span style="-sec-ix-hidden: xdx2ixbrl0498">–</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_pn3n3" style="width: 14%; text-align: right" title="Revenue">62</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Asia Pacific</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue"><span style="-sec-ix-hidden: xdx2ixbrl0504">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Timing of revenue recognition</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Products and services transferred at a point in time</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_pn3n3" style="text-align: right" title="Revenue">400</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_pn3n3" style="text-align: right" title="Revenue">62</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Products and services transferred over time</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20200101__20201231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYTCvldn6z4g" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zcDKQIXFO3Y" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zcPeBTAkQBEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20200101__20201231_zW8qeJEh15b9" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
62000
400000
400000
62000
400000
62000
0
0
400000
62000
37000
<p id="xdx_80E_eus-gaap--EarningsPerShareTextBlock_zbuRO92o56Sc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zR1nt3b7R9C7">BASIC AND DILUTED LOSS PER SHARE`</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Basic net loss per share is
calculated by dividing the net loss by the weighted-average number of shares outstanding for the period. Diluted net loss per share is
computed by dividing the net loss by the weighted-average number of shares and dilutive share equivalents outstanding for the period,
determined using the treasury-stock and if-converted methods. Since the Company has had net losses for all periods presented, all potentially
dilutive securities are anti-dilutive. Accordingly, basic and diluted net loss per share are equal.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following potential common
stock equivalents were not included in the calculation of diluted net loss per common share because the inclusion thereof would be anti-dilutive
(in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_pn3n3_z79eXc0K1AB4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; text-align: left"><span id="xdx_8B1_zyKjZxzJq7c">Schedule of anti-dilutive shares</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Stock Options</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zKYceQDsGvT4" style="width: 14%; text-align: right" title="Potential common stock equivalents">2,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zUmichRMq77f" style="width: 14%; text-align: right" title="Potential common stock equivalents">3,446</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Unvested restricted stock</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zspG8u8tnjuc" style="text-align: right" title="Potential common stock equivalents">386</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zVO5a98FnQK" style="text-align: right" title="Potential common stock equivalents">642</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zdmVohFVeCF2" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zwQngUOP6edi" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">320</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231_z2ZDqI0hdaFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231_zbmtilYNuold" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">4,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_pn3n3_z79eXc0K1AB4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; text-align: left"><span id="xdx_8B1_zyKjZxzJq7c">Schedule of anti-dilutive shares</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Stock Options</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zKYceQDsGvT4" style="width: 14%; text-align: right" title="Potential common stock equivalents">2,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zUmichRMq77f" style="width: 14%; text-align: right" title="Potential common stock equivalents">3,446</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Unvested restricted stock</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zspG8u8tnjuc" style="text-align: right" title="Potential common stock equivalents">386</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zVO5a98FnQK" style="text-align: right" title="Potential common stock equivalents">642</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zdmVohFVeCF2" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zwQngUOP6edi" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">320</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231_z2ZDqI0hdaFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20200101__20201231_zbmtilYNuold" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">4,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
2869000
3446000
386000
642000
1000
320000
3256000
4408000
<p id="xdx_808_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zLG87cC5U5t2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zg6svmRDMuad">PROPERTY AND EQUIPMENT</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Property and equipment consisted
of the following (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--PropertyPlantAndEquipmentTextBlock_pn3n3_zfKmAYYANLg9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left"><span id="xdx_8B1_z8zH4nPBfFkl" style="display: none">Schedule of property and equipment</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Laboratory equipment</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zQnSuy7kk6I8" style="width: 14%; text-align: right" title="Property and equipment">200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zlA16wVU1NYj" style="width: 14%; text-align: right" title="Property and equipment">163</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Computer equipment</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zK3NTaxIK6z" style="text-align: right" title="Property and equipment">132</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zsIIC6Zd65C1" style="text-align: right" title="Property and equipment">111</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Furniture and fixtures</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUBAqIC97oS4" style="text-align: right" title="Property and equipment">85</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zhxYW91kga3k" style="text-align: right" title="Property and equipment">64</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold improvements</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zqjtC4On7gx1" style="text-align: right" title="Property and equipment">24</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPYhw4SfxEW6" style="text-align: right" title="Property and equipment">6</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Software</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zVYNhqNwSfl4" style="text-align: right" title="Property and equipment">4</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zvuj2DEkx6a4" style="text-align: right" title="Property and equipment">6</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zQoixxmkwsKk" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zR8RGE24nYhh" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment">4</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231_zPulhM1JOCU2" style="text-align: right" title="Property and equipment">449</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231_z10aa4jKMKKh" style="text-align: right" title="Property and equipment">354</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20211231_zocyuNxEBTa7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(253</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20201231_zwmc3yJK2Hqk" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_c20211231_zToo5kBRtQdk" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment">196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_c20201231_z0oIuFqy3J9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment">153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Depreciation and amortization
expense relating to property and equipment was approximately $<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iI_pn3n3_c20211231_zdzumOp6rtqg" title="Depreciation and amortization expense property and equipment">67,000</span> and $<span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iI_pn3n3_c20201231_zHgBHpG5TTz9" title="Depreciation and amortization expense property and equipment">41,000</span> for the years ended December 31, 2021 and 2020, respectively.
The Company depreciates computer equipment, laboratory equipment and office equipment on straight-line basis over three years. Furniture
and fixtures are depreciated on a straight-line basis over five years. The Company amortizes software on straight-line basis over three
years. Leasehold improvements are amortized over the remaining life of the lease.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--PropertyPlantAndEquipmentTextBlock_pn3n3_zfKmAYYANLg9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left"><span id="xdx_8B1_z8zH4nPBfFkl" style="display: none">Schedule of property and equipment</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Laboratory equipment</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zQnSuy7kk6I8" style="width: 14%; text-align: right" title="Property and equipment">200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zlA16wVU1NYj" style="width: 14%; text-align: right" title="Property and equipment">163</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Computer equipment</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zK3NTaxIK6z" style="text-align: right" title="Property and equipment">132</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zsIIC6Zd65C1" style="text-align: right" title="Property and equipment">111</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Furniture and fixtures</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUBAqIC97oS4" style="text-align: right" title="Property and equipment">85</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zhxYW91kga3k" style="text-align: right" title="Property and equipment">64</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold improvements</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zqjtC4On7gx1" style="text-align: right" title="Property and equipment">24</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPYhw4SfxEW6" style="text-align: right" title="Property and equipment">6</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Software</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zVYNhqNwSfl4" style="text-align: right" title="Property and equipment">4</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zvuj2DEkx6a4" style="text-align: right" title="Property and equipment">6</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zQoixxmkwsKk" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zR8RGE24nYhh" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment">4</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20211231_zPulhM1JOCU2" style="text-align: right" title="Property and equipment">449</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20201231_z10aa4jKMKKh" style="text-align: right" title="Property and equipment">354</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20211231_zocyuNxEBTa7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(253</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20201231_zwmc3yJK2Hqk" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_c20211231_zToo5kBRtQdk" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment">196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_c20201231_z0oIuFqy3J9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment">153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
200000
163000
132000
111000
85000
64000
24000
6000
4000
6000
4000
4000
449000
354000
253000
201000
196000
153000
67000000
41000000
<p id="xdx_80D_eus-gaap--LesseeOperatingLeasesTextBlock_zxghbBntiKdb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zaipAvIuM74d">LEASES</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company leases corporate
office space in Los Gatos, California. In August 2020, the Company and its landlord amended the lease for this office. This amendment
extends the expiration date of the operating lease from January 2021 to January 2026 and increases the space from 3,396 square feet to
4,101 square feet. Under ASC 842, the lease amendment was treated as a separate lease for the new space and a modification of the lease
for the original space. An additional ROU asset and lease liability of approximately $681,000 were recorded at the time of the amendment.
In January 2021 the additional space became available for use, and the Company recorded an additional ROU asset and corresponding liability
of approximately $144,000. The lease liability is based on the present value of the minimum lease payments, discounted using the Company’s
estimated incremental borrowing rate of <span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--LosGatosCaMember_zFha4LuPnMg1" title="Operating Lease, Weighted Average Discount Rate, Percent">5.5</span>%. The lease contains escalating payments on the anniversary of the original commencement which
are included in the measurement of the initial lease liability. Additional payments based on a change in the Company’s share of
the operating expenses, including property taxes and insurance, are recorded as a period expense when incurred.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In March 2021, the Company
began leasing 474 square feet of office space in Tempe, Arizona. The new lease is classified as an operating lease with an initial term
of two years and an option to extend for an additional three years through February 2026. The lease also contains a performance standard
for research collaboration with Arizona State University. The agreement requires a minimum value of collaborative research in each year
of the lease. The lease is accounted for under ASC 842 and accordingly, the research payments are included in the ROU and lease liability
at the commencement. In March 2021, the Company recorded an ROU and associated lease liability of approximately $<span id="xdx_90B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20210301__20210331__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--TempeAzMember_zr4t1BP8PYbb">238,000</span>. The lease liability
is based on the present value of the minimum lease payments, discounted using the Company’s estimated incremental borrowing rate
of <span id="xdx_90D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pip0_dp_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--TempeAzMember_z1dw5CqsZbY9" title="Operating Lease, Weighted Average Discount Rate, Percent">5.25</span>% over five years, as the Company expects to lease the space through the three-year extension. The lease also contains escalating
payments on the anniversary of the original commencement which are included in the measurement of the initial lease liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In October 2019, the Company
entered into an agreement to lease a tool for use in the development of the Company’s technology. The lease is for five years at
$<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_c20210801__20260831__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zuA2eAGAYiZe">150,000</span> per <span id="xdx_907_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20210801__20260831__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zWpinPu9DN93">month</span> and commenced on August 1, 2021. A prepayment of $<span id="xdx_90B_eus-gaap--DepositAssets_iI_c20201231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_z0IPj3rp1Va4" title="Prepayment of tool lease">450,000</span> was made in year ended December 31, 2020 which represents
the final three monthly payments under the lease and was recorded as a long-term prepaid until the lease commencement. At commencement,
the Company recorded an ROU asset of approximately $<span id="xdx_90F_eus-gaap--FinanceLeaseRightOfUseAsset_iI_pn3n3_dm_c20210801__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zL7DWIEBfeJ3" title="Finance Lease, Right-of-Use Asset, after Accumulated Amortization">6.4</span> million and a corresponding lease liability of approximately $<span id="xdx_90C_eus-gaap--FinanceLeaseLiability_iI_pn3n3_dm_c20210801__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zDFTLfBTIoBi" title="Finance Lease, Liability">6</span>.0 million. The
lease was classified as a financing lease and accordingly, amortization is recorded as a research and development expense in the Company’s
statement of operations. Interest expense is also recorded and included in other income or expense in the Company’s statement of
operations. The lease liability is based on the present value of the minimum lease payments, discounted using the Company’s estimated
incremental borrowing rate of <span id="xdx_90B_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zlB5pf2HSO4l" title="Finance Lease, Weighted Average Discount Rate, Percent">5.25</span>% at the time of commencement. The lease payment of $150,000 per month includes approximately $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_c20210801__20260831__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember__us-gaap--TransactionTypeAxis__custom--SuppliesAndMaintenanceMember_zkNk5sYH1Myc">30,000</span>
in supplies and maintenance that is recorded as an operating expense and is not included in the valuation of the lease liability. The
Company elected to exclude these costs from the asset and related lease liability valuation for this class of assets. These costs will
be expensed as operating expenses in the period incurred.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Lease expense for operating
leases consists of the lease payments recognized on a straight-line basis over the lease term. Expenses for financing leases consists
of the amortization expenses recognized on a straight-line basis over the lease term and interest expense. The components of lease costs
were as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--LeaseCostTableTextBlock_pn3n3_z2aq0lqLAsA" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8B9_zjJvCzTZNXdc" style="display: none">Schedule of components of lease costs</span></td><td> </td>
<td colspan="2" id="xdx_49F_20210101_20211231" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_49D_20200101_20201231" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40E_eus-gaap--LeaseCostAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Financing lease costs:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_404_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_d0_maLCzdHb_zX6KpCrxCk7e" style="vertical-align: bottom; background-color: White">
<td style="width: 66%; text-align: left; text-indent: 13.5pt">Amortization of ROU assets</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">532</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--FinanceLeaseInterestExpense_d0_maLCzdHb_zgglQDAvSeNf" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--LeaseCost_d0_mtLCzdHb_zJP5sHBjpvyi" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt; text-indent: 13.5pt">Total financing lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-indent: 13.5pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--OperatingLeaseCostAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Operating lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--FixedLeaseCosts_maOLCzfhG_zIvXjmUCQpbd" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; text-indent: 13.5pt">Fixed lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">238</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--VariableLeaseCost_d0_maOLCzfhG_zuN1qdSsCJG2" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; text-indent: 13.5pt">Variable lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td></tr>
<tr id="xdx_409_eus-gaap--ShortTermLeaseCost_maOLCzfhG_zQ1Y0PXAoPe2" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Short-term lease costs</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--OperatingLeaseCost_iT_pn3n3_mtOLCzfhG_zJtK7QTwBmyd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Total operating lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Future minimum payments under non-cancellable
leases as of December 31, 2021 were as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--LesseeFinanceAndOperatingLeaseLiabilityMaturityTableTextBlock_pn3n3_zUjw2LYf7sN6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Minimum lease payments)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B1_z1x6EONSO8v6" style="display: none">Schedule of future minimum lease payments</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">For the Year Ended December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financing leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z22GInpGywj2" style="width: 14%; text-align: right" title="Due 2022">1,436</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zLc8YdPtuETf" style="width: 14%; text-align: right" title="Due 2022">222</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2023</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zGDyPEVoEBml" style="text-align: right" title="Due 2023">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zBKxpuUuwiq4" style="text-align: right" title="Due 2023">296</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">2024</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zR5pBckvaT83" style="text-align: right" title="Due 2024">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z7IEhUXAgLbc" style="text-align: right" title="Due 2024">278</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2025</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z68d4AzTCNsc" style="text-align: right" title="Due 2025">1,435</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zLjy4AyDN0ud" style="text-align: right" title="Due 2025">284</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">2026 & thereafter</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFive_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zMnEZobdnbZi" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026 & thereafter">478</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zI1Fz8zPO7c" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026 & thereafter">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: justify">Total future minimum lease payments</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zPWt7PRla0Aj" style="text-align: right" title="Total future minimum lease payments">6,221</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z0t6eA92APdk" style="text-align: right" title="Total future minimum lease payments">1,101</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z6xO3A2FQqW" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(668</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeasesFutureMinimumPaymentsInterestIncludedInPayments_iNI_pn3n3_di_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zFKzE9SYBtxe" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(117</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">Total lease liability</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z1AWwMKML5P3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">5,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zeCiHQYB23Ih" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">984</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The below table provides supplemental
information and non-cash activity related to the Company’s operating and financing leases are as follows (in thousands):</p>
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_pn3n3_zh9BUkir33E8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - operating and financing)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8B0_z4fn50qornx8" style="display: none">Supplemental non-cash activity related to operating leases</span></td><td> </td>
<td colspan="2" id="xdx_494_20210101__20211231_z228qgDg0kyb" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_490_20200101__20201231_zvinU94HaHN6" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--SupplementalCashFlowElementsAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="font-weight: bold; text-align: justify">Operating cash flow information:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeasePayments_i01_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">164</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--FinanceLeasePrincipalPayments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Cash paid for amounts included in the measurement of financing lease liabilities</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">598</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0686">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-weight: bold; text-align: justify">Non-cash activity:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: justify">Right-of-use assets obtained in exchange for operating lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">382</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">681</td><td style="text-align: left"> </td></tr>
<tr id="xdx_404_eus-gaap--RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_i_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: justify">Right-of-use assets obtained in exchange for financing lease obligations <br/></td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">6,383</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0695">–</span></td><td style="text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The weighted average remaining
discount rate is <span id="xdx_90E_ecustom--LeaseWeightedAverageDiscountRatePercent_iI_dp_c20211231_z0P0htK9Z2Z7" title="[custom:LeaseWeightedAverageDiscountRatePercent-0]">5.25</span>% for the Company’s operating and financing leases. The weighted average remaining lease term is <span id="xdx_902_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_zU9P4IAQG5bl" title="Operating Lease, Weighted Average Remaining Lease Term">4.1</span> years
for operating leases and <span id="xdx_906_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_zvbhQR3ADsRd" title="Finance Lease, Weighted Average Remaining Lease Term">4.6</span> years for financing lease.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In October 2016, the Company
entered into lease agreement for approximately 200 square feet of office space in Cambridge, Massachusetts. The lease, with current monthly
payments of $2,942 per month, commenced on October 24, 2016. Because the lease is month to month and can be cancelled with a 30-day notice,
the future lease payments are not included in the Company’s lease accounting under ASC Topic 842.</p>
0.055
238000
0.0525
150000
month
450000
6400000
6000000
0.0525
30000
<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--LeaseCostTableTextBlock_pn3n3_z2aq0lqLAsA" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8B9_zjJvCzTZNXdc" style="display: none">Schedule of components of lease costs</span></td><td> </td>
<td colspan="2" id="xdx_49F_20210101_20211231" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_49D_20200101_20201231" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40E_eus-gaap--LeaseCostAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Financing lease costs:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_404_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_d0_maLCzdHb_zX6KpCrxCk7e" style="vertical-align: bottom; background-color: White">
<td style="width: 66%; text-align: left; text-indent: 13.5pt">Amortization of ROU assets</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">532</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--FinanceLeaseInterestExpense_d0_maLCzdHb_zgglQDAvSeNf" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--LeaseCost_d0_mtLCzdHb_zJP5sHBjpvyi" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt; text-indent: 13.5pt">Total financing lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-indent: 13.5pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--OperatingLeaseCostAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Operating lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--FixedLeaseCosts_maOLCzfhG_zIvXjmUCQpbd" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; text-indent: 13.5pt">Fixed lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">238</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--VariableLeaseCost_d0_maOLCzfhG_zuN1qdSsCJG2" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; text-indent: 13.5pt">Variable lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td></tr>
<tr id="xdx_409_eus-gaap--ShortTermLeaseCost_maOLCzfhG_zQ1Y0PXAoPe2" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Short-term lease costs</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--OperatingLeaseCost_iT_pn3n3_mtOLCzfhG_zJtK7QTwBmyd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Total operating lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
532000
0
128000
0
660000
0
238000
123000
0
36000
44000
39000
282000
198000
<table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--LesseeFinanceAndOperatingLeaseLiabilityMaturityTableTextBlock_pn3n3_zUjw2LYf7sN6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Minimum lease payments)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B1_z1x6EONSO8v6" style="display: none">Schedule of future minimum lease payments</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">For the Year Ended December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financing leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z22GInpGywj2" style="width: 14%; text-align: right" title="Due 2022">1,436</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zLc8YdPtuETf" style="width: 14%; text-align: right" title="Due 2022">222</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2023</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zGDyPEVoEBml" style="text-align: right" title="Due 2023">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zBKxpuUuwiq4" style="text-align: right" title="Due 2023">296</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">2024</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zR5pBckvaT83" style="text-align: right" title="Due 2024">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z7IEhUXAgLbc" style="text-align: right" title="Due 2024">278</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2025</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z68d4AzTCNsc" style="text-align: right" title="Due 2025">1,435</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zLjy4AyDN0ud" style="text-align: right" title="Due 2025">284</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">2026 & thereafter</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFive_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zMnEZobdnbZi" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026 & thereafter">478</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zI1Fz8zPO7c" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026 & thereafter">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: justify">Total future minimum lease payments</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zPWt7PRla0Aj" style="text-align: right" title="Total future minimum lease payments">6,221</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z0t6eA92APdk" style="text-align: right" title="Total future minimum lease payments">1,101</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z6xO3A2FQqW" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(668</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeasesFutureMinimumPaymentsInterestIncludedInPayments_iNI_pn3n3_di_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zFKzE9SYBtxe" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(117</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">Total lease liability</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20211231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_z1AWwMKML5P3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">5,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20211231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zeCiHQYB23Ih" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">984</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1436000
222000
1436000
296000
1436000
278000
1435000
284000
478000
21000
6221000
1101000
668000
117000
5553000
984000
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_pn3n3_zh9BUkir33E8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - operating and financing)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8B0_z4fn50qornx8" style="display: none">Supplemental non-cash activity related to operating leases</span></td><td> </td>
<td colspan="2" id="xdx_494_20210101__20211231_z228qgDg0kyb" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_490_20200101__20201231_zvinU94HaHN6" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--SupplementalCashFlowElementsAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="font-weight: bold; text-align: justify">Operating cash flow information:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeasePayments_i01_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">164</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--FinanceLeasePrincipalPayments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Cash paid for amounts included in the measurement of financing lease liabilities</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">598</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0686">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-weight: bold; text-align: justify">Non-cash activity:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: justify">Right-of-use assets obtained in exchange for operating lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">382</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">681</td><td style="text-align: left"> </td></tr>
<tr id="xdx_404_eus-gaap--RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_i_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: justify">Right-of-use assets obtained in exchange for financing lease obligations <br/></td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">6,383</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0695">–</span></td><td style="text-align: left"> </td></tr>
</table>
143000
164000
598000
382000
681000
6383000
0.0525
P4Y1M6D
P4Y7M6D
<p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z66RAuT3XAf7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zn5VYjPfHXAa">COMMITMENTS AND CONTINGENCIES</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> <i> </i> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Legal</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company may be involved,
from time to time, in legal proceedings and claims arising in the ordinary course of its business. Such matters are subject to many uncertainties
and outcomes and are not predictable with assurance. While management believes that such matters are currently insignificant, matters
arising in the ordinary course of business for which the Company is or could become involved in litigation may have a material adverse
effect on its business and financial condition. The Company is not party to any material litigation as of December 31, 2021 or through
the date these financial statements have been issued.</p>
<p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zMDJql9NibGl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zMUUP2w8JRph">STOCKHOLDERS’ EQUITY</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company is authorized
to issue to up <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231_z2LGVZFZK7Zg" title="Preferred stock, shares authorized"><span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231_z0MgXhm25SJ9" title="Preferred stock, shares authorized">2,500,000</span></span> shares of preferred stock, $<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pip0_c20211231_zqgArhcN3BMk" title="Preferred stock, par value"><span id="xdx_90B_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pip0_c20201231_zMQyfrH65uWj" title="Preferred stock, par value">.001</span></span> par value. As of December 31, 2021, and 2020, no shares have been designated
and no shares are issued and outstanding. Preferred stock may rank prior to common stock with respect to dividends rights, liquidation
preferences, or both, and may have full or limited voting rights.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On May 15, 2020, the Company
closed an underwritten public offering of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200501__20200515__us-gaap--TransactionTypeAxis__custom--PublicOfferingMember_z4XN0Omdf1P6" title="Stock issued new, shares">2,024,000</span> shares of common stock at a public offering price of $<span id="xdx_908_ecustom--OfferingPricePerShare_pid_c20200501__20200515__us-gaap--TransactionTypeAxis__custom--PublicOfferingMember_zItOZxUZ3PL8">5.00</span> per share, resulting in
approximately $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn3n3_dm_c20200501__20200515__us-gaap--TransactionTypeAxis__custom--PublicOfferingMember_zzUW2atxJy3d" title="Proceeds from issuance of common stock">9.4</span> million of net proceeds after deducting underwriting commission and other offering expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On September 2, 2020, Atomera
entered into an Equity Distribution Agreement with Craig-Hallum Capital Group LLC, as agent, under which the Company offered and sold,
from time to time at its sole discretion, shares of its common stock having an aggregate offering price of up to $25.0 million in an “at-the-market”
or ATM offering, to or through the agent. On January 5, 2021 we announced the completion of this offering after <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_z6eWDxJRTqO3" title="Sale of stock">2,221,575</span> shares were
sold for an average price per share of $<span id="xdx_907_ecustom--AveragePricePerShare_pdp0_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zatzwv2EBJlh">11.25</span>, resulting in approximately $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn3n3_dm_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_z6VTRj8VVDKc">24.2</span> million of net proceeds to us after deducting commissions
and other offering expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December
31, 2021, the Company has reserved approximately <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pn3n3_dm_c20211231_zQwUcylhIhod" title="Common stock reserved for issuance">2.9</span> million shares of common stock for issuance pursuant to outstanding stock options
and warrants.</p>
2500000
2500000
0.001
0.001
2024000
5.00
9400000
2221575
11.25
24200000
2900000
<p id="xdx_805_eus-gaap--ProductWarrantyDisclosureTextBlock_zFDK1pSFOa05" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zv99SeXcivQ1">WARRANTS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company estimated the
fair value of warrants using the Black-Scholes option pricing model. There were no warrants issued in the year ending December 31, 2021
or 2020. A summary of warrant activity for the year ended December 31, 2021 is as follows (shares in thousands except per share and contractual
term): </p>
<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_pn3n3_zGgCdhD4hdcd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B4_zKTBZUySmAQh" style="display: none">Schedule of warrant activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term (In Years)</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 52%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zG1YXkFQuOyf" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">320</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZEzy8Q8VuF4" style="width: 13%; text-align: right" title="Weighted-average exercise price, warrants outstanding, beginning balance">9.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMd9NtnCwAhc" style="text-align: right" title="Warrants exercised">(318</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsLdWU2AOpoe" style="text-align: right" title="Weighted-average exercise price, warrants exercised">9.38</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zVZJmpwNXJV9" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zjQTgnEInNPa" style="text-align: right" title="Expired">9.38</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Outstanding and exercisable at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zRqAJ92BpgO6" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">1</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zS254vWEZ3Ya" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted-average exercise price, warrants outstanding, ending balance">33.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zFCvNZEXMqSj" title="Weighted-average remaining contractual term">0.3</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The warrants outstanding at
December 31, 2020 had an intrinsic value of $<span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pn3p0" title="Warrant intrinsic value">0</span> based on a per-share stock price of $<span id="xdx_909_eus-gaap--SharePrice_iI_c20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zYwkFiURCXPc" title="Stock price">20.12</span> as of December 31, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On March 17, 2020, <span id="xdx_902_ecustom--WarrantsExercised_iI_c20200806_zR0kLWNlOxvk">196,602</span>
warrants with an exercise price of $3.75 were set to expire. Prior to the expiration, the Company entered into an agreement with the
warrant holders, whereby it modified the terms of the warrants to extend the expiration date until September 17, 2020 in exchange for
the removal of a cashless exercise provision. No other terms were modified. Due to this modification, the Company incurred a modification
expense of approximately $<span id="xdx_902_eus-gaap--FairValueAdjustmentOfWarrants_pn3p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--WarrantsExercisedAug62020Member_zXCG6Ywu9hDc" title="Warrant modification expense">139,000</span> that is included in general and administrative expenses on the Statement of Operations for the year
ended December 31, 2020. All of the modified warrants were exercised on August 6, 2020. On December 3, 2020, the Company modified <span id="xdx_906_ecustom--WarrantsExercised_iI_c20201204_zx0OITkAJZh8">12,200</span>
warrants with an original exercise price of $9.375 and an expiration date August 4, 2021. The warrants were modified to decrease the
exercise price to $7.50 and change the expiration date to December 31, 2020. The warrants were then exercised December 4, 2020. Due to
the modification, the Company incurred a modification expense of approximately $<span id="xdx_902_eus-gaap--FairValueAdjustmentOfWarrants_pn3p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--WarrantsExercisedDecember42020Member_zeBfuHWFjO4h">2,000</span> that is included in general and administrative
expenses on the Statement of Operations for the year ended December 31, 2020. In December 2020, a warrant for <span id="xdx_90C_eus-gaap--ConversionOfStockSharesConverted1_c20201201__20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TransactionTypeAxis__custom--CashlessExerciseMember_zJktpW5OlCAi">37,562</span> shares was presented
for cashless exercise resulting in the issuance of <span id="xdx_90E_eus-gaap--ConversionOfStockSharesIssued1_c20201201__20201231__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--CashlessExerciseMember_zCftWp8H0eh7">13,165</span> shares of common stock. In January 2021, warrants for <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20210101__20210131__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TransactionTypeAxis__custom--CashlessExerciseMember_zWvCsRtbYsB8">317,488</span> shares were presented
for cashless exercises resulting in the issuance of <span id="xdx_90D_eus-gaap--ConversionOfStockSharesIssued1_c20210101__20210131__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--CashlessExerciseMember_zpvOnLXRZ6Ze">223,487</span> shares of common stock.</p>
<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_pn3n3_zGgCdhD4hdcd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B4_zKTBZUySmAQh" style="display: none">Schedule of warrant activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term (In Years)</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 52%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zG1YXkFQuOyf" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">320</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZEzy8Q8VuF4" style="width: 13%; text-align: right" title="Weighted-average exercise price, warrants outstanding, beginning balance">9.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMd9NtnCwAhc" style="text-align: right" title="Warrants exercised">(318</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsLdWU2AOpoe" style="text-align: right" title="Weighted-average exercise price, warrants exercised">9.38</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zVZJmpwNXJV9" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zjQTgnEInNPa" style="text-align: right" title="Expired">9.38</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Outstanding and exercisable at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zRqAJ92BpgO6" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">1</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zS254vWEZ3Ya" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted-average exercise price, warrants outstanding, ending balance">33.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zFCvNZEXMqSj" title="Weighted-average remaining contractual term">0.3</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
320000
9.47
318000
9.38
1000
9.38
1000
33.75
P0Y3M18D
0
20.12
196602
139000
12200
2000
37562
13165
317488
223487
<p id="xdx_80D_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zHWOzM4iLuYc" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zpTVngecaHP1">STOCK-BASED COMPENSATION</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On March 14, 2007, the Company’s
stockholders approved the 2007 Equity Incentive Plan (the “2007 Plan”). The 2007 Plan expired in March 2017, however all options
and warrants outstanding at the time of the expiration remained outstanding and exercisable by their term. At the time of the expiration
of the 2007 plan, options to purchase 2,106,637 shares of common stock were outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In May 2017, the Company’s
shareholders approved its 2017 Stock Incentive Plan (“2017 Plan”). The 2017 Plan provides for the grant of non-qualified stock
options and incentive stock options to purchase shares of the Company’s common stock and for the grant of restricted and unrestricted
share grants. The Company reserved a total of <span id="xdx_901_eus-gaap--DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance_iI_pip0_c20170531__us-gaap--PlanNameAxis__custom--Plan2017Member_zgCwSlIukQu4" title="Shares authorized for issuance">3,750,000</span> shares of common stock for issuance under the 2017 Plan. All employees, officers,
directors, consultants, advisors and other persons who provide services to the Company or any subsidiaries of the Company are eligible
to receive incentive awards under the 2017 Plan. As of December 31, 2021, awards of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pip0_c20210101__20211231__us-gaap--PlanNameAxis__custom--Plan2017Member_zY0BBlO4ZZx5" title="Common stock granted">2,686,343</span> shares of common stock had been granted
under the 2017 Plan, net of forfeited restricted stock and option awards and a total of <span id="xdx_909_eus-gaap--DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance_iI_pip0_c20211231__us-gaap--PlanNameAxis__custom--Plan2017Member_zS4GJ4kHflra">1,063,657</span> shares of common stock are reserved
for issuance.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the stock-based compensation expense recorded in the Company’s results of operations during the years ended December 31, 2021 and
2020 for stock options and restricted stock (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_pn3n3_zTNVi3x53q1f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left"><span id="xdx_8BD_z32CTpQbcCjh" style="display: none">Schedule of stock-based compensation expense</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Research and development</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 14%; text-align: right" title="Allocated stock-based compensation">907</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 14%; text-align: right" title="Allocated stock-based compensation">1,148</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">General and administrative</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,893</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,741</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Selling and Marketing</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">173</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensation_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensation_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">3,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December 31, 2021, there
was approximately $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn3n3_dm_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zDOO66t1ZAWj" title="Unrecognized compensation expense">4.9</span> million of total unrecognized compensation expense related to non-vested share-based compensation arrangements
that are expected to vest. This cost is expected to be recognized over a weighted-average period of <span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z4UIDRgWhrN" title="Unrecognized compensation weighted average period">2.1</span> years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company records compensation
expense for employee awards with graded vesting using the straight-line method. The Company records compensation expense for nonemployee
awards with graded vesting using the accelerated expense attribution method. The Company recognizes compensation expense over the requisite
service period applicable to each individual award, which generally equals the vesting term. The Company estimates the fair value of each
option award using the Black-Scholes-Merton option pricing model. Forfeitures are recognized when realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The fair value of employee
stock options issued was estimated using the following weighted-average assumptions: </p>
<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_pn3n3_zXrWPGmMShbb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Employee stock)">
<tr style="vertical-align: bottom; background-color: White">
<td><span style="display: none">Schedule of employee
stock options</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Weighted average exercise price:</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--WeightedAverageExercisePrice_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="width: 14%; text-align: right" title="Weighted average exercise price">22.05</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--WeightedAverageExercisePrice_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="width: 14%; text-align: right" title="Weighted average exercise price">4.20</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Weighted average grant date fair value per share:</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_981_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average grant date fair value">15.49</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_987_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average grant date fair value">2.80</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Assumptions:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuEMQ9MoqP7c">81.1</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJg85U8eBjob" title="Expected volatility">77.8</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Weighted average expected term (in years)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zGlPWoW5TQm1" title="Weighted average expected term (in years)">6.34</span></td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zftT7hQEU3fg" title="Weighted average expected term (in years)">6.0</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Risk-free interest rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zVZEDA1R5Kf2" title="Risk-free interest rate">1.05</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zR7QgOKNZ6Lj" title="Risk-free interest rate">0.71</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Expected dividend yield</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zRluftEgI3Le" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zcs6nDvmbHm1" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The risk-free interest rate
was obtained from U.S. Treasury rates for the applicable periods. The Company’s expected volatility was based upon the historical
volatility of the Company. The expected life of the Company’s options was determined using the simplified method as a result of
limited historical data regarding the Company’s activity. The dividend yield considers that the Company has not historically paid
dividends and does not expect to pay dividends in the foreseeable future.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes
stock option activity during the year ended December 31, 2021 (in thousands except exercise prices and contractual terms): </p>
<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_pn3n3_zQHf2NL3B3B3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B8_zuJwnor11RN1" style="display: none">Schedule of stock option activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term (In Years)</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 44%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBEAokMOsLj9" style="width: 11%; text-align: right" title="Options outstanding, beginning balance">3,446</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNWeHdkGxBb" style="width: 11%; text-align: right" title="Weighted average exercise price, options outstanding beginning balance">5.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlMAEJ1p9Yal" style="text-align: right" title="Options granted">158</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvUvXSMuF435" style="text-align: right" title="Weighted average exercise price, options granted">22.05</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6n9UyQ1a1Nb" style="text-align: right" title="Options exercised">(571</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zg4o3Q72P0Fg" style="text-align: right" title="Weighted average exercise price, options exercised">6.21</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpC38qegaOj7" style="border-bottom: Black 1pt solid; text-align: right" title="Options Forfeited">(164</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z69JmfIJII71" style="text-align: right" title="Weighted average exercise price, options Forfeited">8.85</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Outstanding at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zP5Df0ueC4Sf" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">2,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6laZZHBwOp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options outstanding, ending balance">6.64</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUnOu7yNvU6i" title="Weighted average remaining contractual term, options outstanding">5.77</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options outstanding ending balance">39,002</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Exercisable at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zka2Jrv1rDl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">2,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuYPgGAFqSm1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options exercisable">6.43</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zkFTJ1x7Sh7e" title="Weighted average remaining contractual term, options exercisable">5.22</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options exercisable">31,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During the year ended December
31, 2021, the Company granted options under its 2017 Plan purchase <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pdp0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--PlanNameAxis__custom--Plan2017Member_z3kGWEf9igI7" title="Options granted">158,352</span> shares of its common stock to its employees. The fair value
of these options was approximately $<span id="xdx_906_ecustom--FairValueOfOptionsGranted_pn3n3_dm_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhJoi597wKKl" title="Fair value of options granted">2.5</span> million.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company issues restricted
stock to employees, directors and consultants and estimates the fair value based on the closing price on the day of grant. The following
table summarizes all restricted stock activity during the year ended December 31, 2020 (in thousands except per share data): </p>
<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_pn3n3_zwKENGRoVew" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Restricted stock)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B7_zDqOhj5A9bK9" style="display: none">Schedule of restricted stock option activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlAwBNn1TZT8" style="width: 14%; text-align: right" title="Restricted stock outstanding, beginning balance">642</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPnA7cNZai4b" style="width: 14%; text-align: right" title="Restricted stock outstanding, beginning balance">4.43</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pn3n3_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zwQh2kG1n5We" style="text-align: right" title="Restricted stock granted">89</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zVrT1Qrlc1R3" style="text-align: right" title="Restricted stock granted">21.02</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Vested</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zwDJbLQP94ha" style="text-align: right" title="Restricted stock vested">(280</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zjiGAj5n02U2" style="text-align: right" title="Restricted stock vested">6.12</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zSPXs319WHvb" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock Forfeited">(65</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCj1G2SIVKGi" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock Forfeited">6.13</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Outstanding non-vested shares at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlF5RagZ2NK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zxocIJbclw92" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">6.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
3750000
2686343
1063657
<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_pn3n3_zTNVi3x53q1f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left"><span id="xdx_8BD_z32CTpQbcCjh" style="display: none">Schedule of stock-based compensation expense</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: left">Research and development</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 14%; text-align: right" title="Allocated stock-based compensation">907</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 14%; text-align: right" title="Allocated stock-based compensation">1,148</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">General and administrative</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,893</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,741</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Selling and Marketing</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">173</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensation_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensation_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">3,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
907000
1148000
1893000
1741000
173000
152000
2973000
3041000
4900000
P2Y1M6D
<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_pn3n3_zXrWPGmMShbb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Employee stock)">
<tr style="vertical-align: bottom; background-color: White">
<td><span style="display: none">Schedule of employee
stock options</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Weighted average exercise price:</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--WeightedAverageExercisePrice_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="width: 14%; text-align: right" title="Weighted average exercise price">22.05</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--WeightedAverageExercisePrice_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="width: 14%; text-align: right" title="Weighted average exercise price">4.20</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Weighted average grant date fair value per share:</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_981_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average grant date fair value">15.49</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_987_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average grant date fair value">2.80</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Assumptions:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuEMQ9MoqP7c">81.1</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJg85U8eBjob" title="Expected volatility">77.8</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Weighted average expected term (in years)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zGlPWoW5TQm1" title="Weighted average expected term (in years)">6.34</span></td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zftT7hQEU3fg" title="Weighted average expected term (in years)">6.0</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Risk-free interest rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zVZEDA1R5Kf2" title="Risk-free interest rate">1.05</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zR7QgOKNZ6Lj" title="Risk-free interest rate">0.71</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Expected dividend yield</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zRluftEgI3Le" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zcs6nDvmbHm1" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td></tr>
</table>
22.05
4.20
15.49
2.80
0.811
0.778
P6Y4M2D
P6Y
0.0105
0.0071
0.000
0.000
<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_pn3n3_zQHf2NL3B3B3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B8_zuJwnor11RN1" style="display: none">Schedule of stock option activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term (In Years)</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 44%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBEAokMOsLj9" style="width: 11%; text-align: right" title="Options outstanding, beginning balance">3,446</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNWeHdkGxBb" style="width: 11%; text-align: right" title="Weighted average exercise price, options outstanding beginning balance">5.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlMAEJ1p9Yal" style="text-align: right" title="Options granted">158</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvUvXSMuF435" style="text-align: right" title="Weighted average exercise price, options granted">22.05</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6n9UyQ1a1Nb" style="text-align: right" title="Options exercised">(571</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zg4o3Q72P0Fg" style="text-align: right" title="Weighted average exercise price, options exercised">6.21</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpC38qegaOj7" style="border-bottom: Black 1pt solid; text-align: right" title="Options Forfeited">(164</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z69JmfIJII71" style="text-align: right" title="Weighted average exercise price, options Forfeited">8.85</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Outstanding at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zP5Df0ueC4Sf" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">2,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6laZZHBwOp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options outstanding, ending balance">6.64</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUnOu7yNvU6i" title="Weighted average remaining contractual term, options outstanding">5.77</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options outstanding ending balance">39,002</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Exercisable at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zka2Jrv1rDl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">2,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuYPgGAFqSm1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options exercisable">6.43</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zkFTJ1x7Sh7e" title="Weighted average remaining contractual term, options exercisable">5.22</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options exercisable">31,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
3446000
5.97
158000
22.05
571000
6.21
164000
8.85
2869000
6.64
P5Y9M7D
39002000
2326000
6.43
P5Y2M19D
31976000
158352
2500000
<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_pn3n3_zwKENGRoVew" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Restricted stock)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8B7_zDqOhj5A9bK9" style="display: none">Schedule of restricted stock option activity</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Outstanding at January 1, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pn3n3_c20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlAwBNn1TZT8" style="width: 14%; text-align: right" title="Restricted stock outstanding, beginning balance">642</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pip0_c20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPnA7cNZai4b" style="width: 14%; text-align: right" title="Restricted stock outstanding, beginning balance">4.43</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pn3n3_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zwQh2kG1n5We" style="text-align: right" title="Restricted stock granted">89</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zVrT1Qrlc1R3" style="text-align: right" title="Restricted stock granted">21.02</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Vested</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zwDJbLQP94ha" style="text-align: right" title="Restricted stock vested">(280</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zjiGAj5n02U2" style="text-align: right" title="Restricted stock vested">6.12</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pn3n3_di_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zSPXs319WHvb" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock Forfeited">(65</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCj1G2SIVKGi" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock Forfeited">6.13</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Outstanding non-vested shares at December 31, 2021</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlF5RagZ2NK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pip0_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zxocIJbclw92" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">6.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
642000
4.43
89000
21.02
280000
6.12
65000
6.13
386000
6.75
<p id="xdx_80E_ecustom--PlanTextBlock_zuITcA4j9VOd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zlM8JPZKTc3k">401(k) PLAN</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During 2002, the Company established
a plan under Section 401(k) of the Internal Revenue Code (the 401(k) Plan). The 401(k) Plan covers substantially all of its employees
who have attained 18 years of age. Employees may elect to contribute part of their annual compensation to the 401(k) Plan, up to the maximum
deferral allowance for individuals by the Internal Revenue Service under Code Section 401(k), and the Company may make a matching contribution.
During the years ended December 31, 2021 and 2020, there were <span id="xdx_908_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pn3n3_do_c20210101__20211231_zmv1BrEeKPPi" title="Company contributions to pension plan"><span id="xdx_907_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pn3n3_do_c20200101__20201231_zZ8Ewagw0us6" title="Company contributions to pension plan">no</span></span> matching contributions made by the Company.</p>
0
0
<p id="xdx_80E_eus-gaap--IncomeTaxDisclosureTextBlock_ziAqnQV5EMfj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zC8XZyKJZeVb">INCOME TAXES </span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The loss before provision
for income taxes consisted of the following (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_pn3n3_zyXvgMXV4cB5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8BE_za5KuXb1zrRl" style="display: none">Schedule of provision
for income taxes</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Domestic</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231__srt--StatementGeographicalAxis__custom--DomesticMember_zwvHkM3S5LZ1" style="width: 14%; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20200101__20201231__srt--StatementGeographicalAxis__custom--DomesticMember_z7iRorwnlB5h" style="width: 14%; text-align: right" title="Net loss before provision for income taxes">(14,878</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_d0_c20210101__20211231__srt--StatementGeographicalAxis__custom--InternationalMember_zPAcy5DJIRV5" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_d0_c20200101__20201231__srt--StatementGeographicalAxis__custom--InternationalMember_zVr1mle13Tob" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231_z3WCDu0jfpL8" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20200101__20201231_zc1sEf3iINT3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(14,878</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company had $66,000 and
$0 of current income tax expense for the years ended December 31, 2021 and 2020, respectively. The Company accounts for income taxes in
accordance with ASC 740, which requires that the tax benefit of net operating losses, temporary differences and credit carryforwards be
recorded as an asset to the extent that management assesses that realization is “more likely than not.” Realization of the future
tax benefits is dependent on the Company's ability to generate sufficient taxable income within the carryforward period. Because of the
Company's recent history of operating losses, management believes that recognition of the deferred tax assets arising from the above-mentioned
future tax benefits is currently not likely to be realized and, accordingly, has provided a full valuation allowance. The valuation allowance
decreased by approximately $<span id="xdx_909_ecustom--DecreaseInIncomeTaxValuationAllowance_pn3n6_c20210101__20211231_zrc3DYrlfs8b" title="Decrease in income tax valuation allowance">1.8</span> million during the year ended December 31, 2021 and increased by approximately $<span id="xdx_90C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pn3n6_c20200101__20201231_z67TEl2ioI14" title="Increaase in income tax valuation allowance">3.8</span> million during the
year ended December 31, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s deferred
tax assets are as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_pn3n3_zygzUVOFdb1h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left"><span id="xdx_8B0_zNotg9NkwnDg" style="display: none">Schedule of deferred
tax</span></td><td> </td>
<td style="text-align: left"> </td><td id="xdx_498_20211231_zesN9gvKGIIa" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_494_20201231" style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pn3n3_maDTAGzQdd_zfMJNSQD1m7b" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">Net operating loss carryforwards</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">23,097</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">24,125</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_i01I_pn3n3_maDTAGzQdd_z5bY2pkcZzg3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Tax credit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,883</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,889</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pn3n3_maDTAGzQdd_zsKIdvqhrHTl" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Fixed assets and intangibles</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,144</td><td style="text-align: left"> </td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_i01I_pn3n3_maDTAGzQdd_zNSQZqbLknB5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Stock compensation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">799</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,321</td><td style="text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals_i01I_pn3n3_maDTAGzQdd_zJHWbLX3aWv5" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Accruals and other</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">151</td><td style="text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--DeferredTaxAssetsTaxDeferredLeaseLiability_i01I_pn3n3_maDTAGzQdd_zfV1bII3rbTk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Lease liability</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,430</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">148</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzQdd_maDTANzjdZ_zWqks0enX8W1" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Total deferred tax assets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,319</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,778</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax liabilities:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--DeferredTaxLiabilityTaxRightOfUseAsset_i01NI_pn3n3_di_maDTLzOuQ_z1WIi8XH64Mj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Right of use asset</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxLiabilities_i01NTI_pn3n3_di_mtDTLzOuQ_msDTANzjdZ_zDWAQI5Nulhh" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzjdZ_ztI7L0Kk7v6c" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,627</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pn3n3_d0_z3gWwcvRswcg" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Net operating losses and
tax credit carryforwards as of December 31, 2021, are as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfOperatingLossesTableTextBlock_pn3n3_zgknDUZL2eTc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)">
<tr style="vertical-align: bottom">
<td style="text-align: justify"><span id="xdx_8BE_zw8j5l7qBn3b" style="display: none">Schedule of operating losses</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiration in years</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">Net operating losses, federal</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zmxz3J7Eq5Te" style="width: 14%; text-align: right" title="Net operating loss">66,147</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 16%; text-align: center"><span id="xdx_900_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zTm6DwyzOg2a" title="Net operating loss expiration dates">No expiration</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Net operating losses, federal</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_zZbBF8WwDsBl" style="text-align: right" title="Net operating loss">34,791</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_904_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_zPSjP0u1FeNk" title="Net operating loss expiration dates">2027-2037</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Net operating losses, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zRUhtjZgDxKd" style="text-align: right" title="Net operating loss">33,499</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_906_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_z6EPtgEo89hl" title="Net operating loss expiration dates">2030-2041</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Tax credits, federal</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zQcE3NfZoTo4" style="text-align: right" title="Tax credits">1,578</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_906_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_ziqpguihrf7k" title="Tax credits expiration dates">2027-2041</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Tax credits, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zVaWDqNHwqng" style="text-align: right" title="Tax credits">627</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zE7gdGXblkV5" title="Tax credits expiration dates">No expiration</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Tax credits, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_zdpog07oiV97" style="text-align: right" title="Tax credits">781</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_zMRmlX0TcsUa" title="Tax credits expiration dates">2022-2036</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The effective tax rate of
the Company’s provision (benefit) for income taxes differs from the federal statutory rate as follows: </p>
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_pn3n3_zO1W16cKmEE3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B4_zPh5vX5qKrs2" style="display: none">Schedule of effective tax rate</span></td><td> </td>
<td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_z2E3o3gnh9S9" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_491_20200101__20201231_z2xSVdpqmOtj" style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_zH2UwCxHZ6e5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">Statutory rate</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_zIgHfYiLBMhe" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">State rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2.77%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2.17%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pip0_dp_zAOuHcT1Bet8" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Non-deductible items</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.00%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.84%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_zDLJBtI0hQjb" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Change in valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">11.41%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(25.29</td><td style="text-align: left">)%</td></tr>
<tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_zdOZ2kL879t4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Change in tax credits</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">4.54%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1.28%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ForeignWithholdingTax_pip0_dp_z1aG4HgMp8k1" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Foreign withholding tax</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(0.33</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0999">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--Section382Limitation_pip0_dp_zk5cpaudKjmi" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Section 382 limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(51.59</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1002">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--Section162mLimitation_pip0_dp_zff4idZbadF9" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Section 162(m) limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(9.12</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1005">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_zahwX8X5ZF49" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Stock based compensation excess windfall</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20.89%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1008">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp_zZinTQFSC4Pd" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.42</td><td style="padding-bottom: 2.5pt; text-align: left">)%</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1011">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Utilization of U.S. net operating
losses and tax credit carryforwards may be limited by “ownership change” rules, as defined in Section 382 and Section
383 of the Internal Revenue Code. Similar rules may apply under state tax laws. Under those sections of the Code, if a corporation undergoes
an “ownership change,” the corporation’s ability to use its pre-change net operating loss carryforwards and other pre-change
attributes, such as research tax credits, to offset its post-change income or tax may be limited. In general, an “ownership change”
will occur if there is a cumulative change in ownership by “5% stockholders” that exceeds 50 percentage points over a rolling
three-year period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During the fourth quarter
of 2021, the Company performed an analysis to assess whether an “ownership change,” as defined by Section 382 of the Code,
has occurred from its inception through December 31, 2021. Based on this analysis, the Company has experienced “ownership changes,”
limiting the utilization of the net operating loss carryforwards or research and development tax credit carryforwards under Section 382
of the Code. The limitation is calculated by first multiplying the value of the Company’s stock at the time of the ownership change
by the applicable long-term tax-exempt rate, and then applying additional adjustments, as required. As a result of the analysis, the Company
has determined that approximately $<span id="xdx_904_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_pn3n6_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zaA5DafPlGe5">31</span> million of federal net operating loss and $<span id="xdx_902_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_pn3n6_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zy5A0njDzkMb">0.7</span> million of federal R&D credit carryforwards are
limited and will expire unutilized. Additionally, approximately $<span id="xdx_908_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_pn3n6_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zrrLsiIYQPqj">2.6</span> million of state net operating loss and $<span id="xdx_90F_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_pn3n6_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_ziNcR2XCYhZe">0.5</span> million of state tax
credits are also limited and will expire unutilized. The Company’s tax disclosures as of December 31, 2021 reflect the impairment
of the above-mentioned tax attributes.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company establishes reserves
for uncertain tax positions based on the largest amount that is more-likely-than-not to be sustained. An uncertain income tax position
will not be recognized if it has less than a 50% likelihood of being sustained. It is the Company’s policy to recognize interest
and penalties related to income tax matters in income tax expense. As of December 31, 2021 and 2020, respectively, the Company has no
accrued interest or penalties related to uncertain tax positions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company files income tax
returns in the U.S. federal jurisdiction and various state jurisdictions. In the normal course of business, the Company is subject to
examination by their respective taxing authorities. The Company is not currently under audit by the Internal Revenue Service or other
similar state or local authority. The statute of limitations remains effectively open for all tax years since inception (2007). Tax years
outside the normal statute of limitations remain open to examination by tax authorities due to tax attributes generated in earlier years
which have been carried forward and may be examined and adjusted in subsequent years when utilized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the activity related to the Company’s gross unrecognized tax benefits for the years ended December 31, 2021 and 2020 (in thousands):</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_pn3n3_zPTjXpsxL48g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B9_zImTheATMc7f" style="display: none">Schedule of unrecognized tax benefits</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">January 1 – unrecognized tax benefits</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefits_iI_pn3n3_c20201231_zbr6vYt3cLM3" style="width: 14%; text-align: right" title="Unrecognized tax benefit, beginning balance">1,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--UnrecognizedTaxBenefits_c20191231_pn3n3" style="width: 14%; text-align: right" title="Unrecognized tax benefit, beginning balance">865</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Increases (decreases) – prior year tax positions</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20210101__20211231_zjbz0v54dZc5" style="text-align: right" title="Increase - prior year tax position">(480</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20200101__20201231_zCSNPM2TJvQi" style="text-align: right" title="Increase - prior year tax position"><span style="-sec-ix-hidden: xdx2ixbrl1028">–</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Increases – current year tax positions</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pn3n3_c20210101__20211231_za1iwLzCQfd7" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">306</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">205</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">December 31 - unrecognized tax benefits</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iI_pn3n3_c20211231_zsLp2AeiZsq7" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--UnrecognizedTaxBenefits_c20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">1,070</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the activity in the Company’s Valuation Allowance and Qualifying Accounts for the years ended December 31, 2021 and 2020 (in thousands):</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfValuationAllowanceForImpairmentOfRecognizedServicingAssetsTextBlock_pn3n3_zRiI0fxBNBV8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 5)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8BA_zHW3zHDwakeg" style="display: none">Schedule of valuation allowance</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Balance at</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Beginning</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>of Year</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deductions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Balance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>at End of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Year</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 40%">Year ended December 31, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20210101__20211231_zu1jlFBxsY87" style="width: 12%; text-align: right" title="Deferred tax asset valuation allowance, beginning balance">28,627</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pn3n3_c20210101__20211231_zwaxOJxi85R8" style="width: 12%; text-align: right" title="Additions">6,125</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$ </td><td id="xdx_98D_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_pn3n3_c20210101__20211231_zcVGe8q2AeK6" style="width: 12%; text-align: right" title="Deductions">7,910</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$ </td><td id="xdx_98C_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20210101__20211231_zoP3RwsMBAkb" style="width: 12%; text-align: right" title="Deferred tax asset valuation allowance, ending balance">26,842</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Year ended December 31, 2020</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20200101__20201231_z6dZNMihYnLi" style="text-align: right" title="Deferred tax asset valuation allowance, beginning balance">24,877</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20200101__20201231_pn3n3" style="text-align: right" title="Additions">3,951</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_c20200101__20201231_pn3n3" style="text-align: right" title="Deductions">201</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98A_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20200101__20201231_zjUWj1tyqiL8" style="text-align: right" title="Deferred tax asset valuation allowance, ending balance">28,627</td><td style="text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_pn3n3_zyXvgMXV4cB5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8BE_za5KuXb1zrRl" style="display: none">Schedule of provision
for income taxes</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%">Domestic</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231__srt--StatementGeographicalAxis__custom--DomesticMember_zwvHkM3S5LZ1" style="width: 14%; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20200101__20201231__srt--StatementGeographicalAxis__custom--DomesticMember_z7iRorwnlB5h" style="width: 14%; text-align: right" title="Net loss before provision for income taxes">(14,878</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_d0_c20210101__20211231__srt--StatementGeographicalAxis__custom--InternationalMember_zPAcy5DJIRV5" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_d0_c20200101__20201231__srt--StatementGeographicalAxis__custom--InternationalMember_zVr1mle13Tob" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231_z3WCDu0jfpL8" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20200101__20201231_zc1sEf3iINT3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(14,878</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>
-15648000
-14878000
0
0
-15648000
-14878000
1800000
3800000
<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_pn3n3_zygzUVOFdb1h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left"><span id="xdx_8B0_zNotg9NkwnDg" style="display: none">Schedule of deferred
tax</span></td><td> </td>
<td style="text-align: left"> </td><td id="xdx_498_20211231_zesN9gvKGIIa" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_494_20201231" style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pn3n3_maDTAGzQdd_zfMJNSQD1m7b" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 66%; text-align: left">Net operating loss carryforwards</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">23,097</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">24,125</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_i01I_pn3n3_maDTAGzQdd_z5bY2pkcZzg3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Tax credit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,883</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,889</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pn3n3_maDTAGzQdd_zsKIdvqhrHTl" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Fixed assets and intangibles</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,144</td><td style="text-align: left"> </td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_i01I_pn3n3_maDTAGzQdd_zNSQZqbLknB5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Stock compensation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">799</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,321</td><td style="text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals_i01I_pn3n3_maDTAGzQdd_zJHWbLX3aWv5" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Accruals and other</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">151</td><td style="text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--DeferredTaxAssetsTaxDeferredLeaseLiability_i01I_pn3n3_maDTAGzQdd_zfV1bII3rbTk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Lease liability</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,430</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">148</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzQdd_maDTANzjdZ_zWqks0enX8W1" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Total deferred tax assets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,319</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,778</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax liabilities:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--DeferredTaxLiabilityTaxRightOfUseAsset_i01NI_pn3n3_di_maDTLzOuQ_z1WIi8XH64Mj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Right of use asset</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxLiabilities_i01NTI_pn3n3_di_mtDTLzOuQ_msDTANzjdZ_zDWAQI5Nulhh" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzjdZ_ztI7L0Kk7v6c" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,627</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pn3n3_d0_z3gWwcvRswcg" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
23097000
24125000
1883000
1889000
978000
1144000
799000
1321000
132000
151000
1430000
148000
28319000
28778000
1477000
151000
1477000
151000
26842000
28627000
0
0
<table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfOperatingLossesTableTextBlock_pn3n3_zgknDUZL2eTc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)">
<tr style="vertical-align: bottom">
<td style="text-align: justify"><span id="xdx_8BE_zw8j5l7qBn3b" style="display: none">Schedule of operating losses</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiration in years</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">Net operating losses, federal</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zmxz3J7Eq5Te" style="width: 14%; text-align: right" title="Net operating loss">66,147</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 16%; text-align: center"><span id="xdx_900_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zTm6DwyzOg2a" title="Net operating loss expiration dates">No expiration</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Net operating losses, federal</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_zZbBF8WwDsBl" style="text-align: right" title="Net operating loss">34,791</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_904_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_zPSjP0u1FeNk" title="Net operating loss expiration dates">2027-2037</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Net operating losses, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zRUhtjZgDxKd" style="text-align: right" title="Net operating loss">33,499</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_906_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_z6EPtgEo89hl" title="Net operating loss expiration dates">2030-2041</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Tax credits, federal</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zQcE3NfZoTo4" style="text-align: right" title="Tax credits">1,578</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_906_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_ziqpguihrf7k" title="Tax credits expiration dates">2027-2041</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Tax credits, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zVaWDqNHwqng" style="text-align: right" title="Tax credits">627</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zE7gdGXblkV5" title="Tax credits expiration dates">No expiration</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Tax credits, state</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxCreditCarryforwardAmount_iI_pn3n3_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_zdpog07oiV97" style="text-align: right" title="Tax credits">781</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: center"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20210101__20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_zMRmlX0TcsUa" title="Tax credits expiration dates">2022-2036</span></td></tr>
</table>
66147000
No expiration
34791000
2027-2037
33499000
2030-2041
1578000
2027-2041
627000
No expiration
781000
2022-2036
<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_pn3n3_zO1W16cKmEE3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B4_zPh5vX5qKrs2" style="display: none">Schedule of effective tax rate</span></td><td> </td>
<td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_z2E3o3gnh9S9" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_491_20200101__20201231_z2xSVdpqmOtj" style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_zH2UwCxHZ6e5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">Statutory rate</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_zIgHfYiLBMhe" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">State rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2.77%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2.17%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pip0_dp_zAOuHcT1Bet8" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Non-deductible items</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.00%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.84%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_zDLJBtI0hQjb" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Change in valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">11.41%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(25.29</td><td style="text-align: left">)%</td></tr>
<tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_zdOZ2kL879t4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Change in tax credits</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">4.54%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1.28%</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ForeignWithholdingTax_pip0_dp_z1aG4HgMp8k1" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Foreign withholding tax</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(0.33</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0999">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--Section382Limitation_pip0_dp_zk5cpaudKjmi" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Section 382 limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(51.59</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1002">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--Section162mLimitation_pip0_dp_zff4idZbadF9" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Section 162(m) limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(9.12</td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1005">–</span></td><td style="text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_zahwX8X5ZF49" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Stock based compensation excess windfall</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20.89%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1008">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp_zZinTQFSC4Pd" style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.42</td><td style="padding-bottom: 2.5pt; text-align: left">)%</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1011">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
0.2100
0.2100
0.0277
0.0217
0.0000
0.0084
0.1141
-0.2529
0.0454
0.0128
-0.0033
-0.5159
-0.0912
0.2089
-0.0042
31000000
700000
2600000
500000
<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_pn3n3_zPTjXpsxL48g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B9_zImTheATMc7f" style="display: none">Schedule of unrecognized tax benefits</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 66%; text-align: justify">January 1 – unrecognized tax benefits</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefits_iI_pn3n3_c20201231_zbr6vYt3cLM3" style="width: 14%; text-align: right" title="Unrecognized tax benefit, beginning balance">1,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--UnrecognizedTaxBenefits_c20191231_pn3n3" style="width: 14%; text-align: right" title="Unrecognized tax benefit, beginning balance">865</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Increases (decreases) – prior year tax positions</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20210101__20211231_zjbz0v54dZc5" style="text-align: right" title="Increase - prior year tax position">(480</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20200101__20201231_zCSNPM2TJvQi" style="text-align: right" title="Increase - prior year tax position"><span style="-sec-ix-hidden: xdx2ixbrl1028">–</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Increases – current year tax positions</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pn3n3_c20210101__20211231_za1iwLzCQfd7" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">306</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">205</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">December 31 - unrecognized tax benefits</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iI_pn3n3_c20211231_zsLp2AeiZsq7" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--UnrecognizedTaxBenefits_c20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">1,070</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1070000
865000
480000
306000
205000
896000
1070000
<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfValuationAllowanceForImpairmentOfRecognizedServicingAssetsTextBlock_pn3n3_zRiI0fxBNBV8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 5)">
<tr style="vertical-align: bottom; background-color: White">
<td><span id="xdx_8BA_zHW3zHDwakeg" style="display: none">Schedule of valuation allowance</span></td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Balance at</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Beginning</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>of Year</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deductions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Balance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>at End of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Year</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 40%">Year ended December 31, 2021</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20210101__20211231_zu1jlFBxsY87" style="width: 12%; text-align: right" title="Deferred tax asset valuation allowance, beginning balance">28,627</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pn3n3_c20210101__20211231_zwaxOJxi85R8" style="width: 12%; text-align: right" title="Additions">6,125</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$ </td><td id="xdx_98D_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_pn3n3_c20210101__20211231_zcVGe8q2AeK6" style="width: 12%; text-align: right" title="Deductions">7,910</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$ </td><td id="xdx_98C_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20210101__20211231_zoP3RwsMBAkb" style="width: 12%; text-align: right" title="Deferred tax asset valuation allowance, ending balance">26,842</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Year ended December 31, 2020</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20200101__20201231_z6dZNMihYnLi" style="text-align: right" title="Deferred tax asset valuation allowance, beginning balance">24,877</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20200101__20201231_pn3n3" style="text-align: right" title="Additions">3,951</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_c20200101__20201231_pn3n3" style="text-align: right" title="Deductions">201</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98A_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20200101__20201231_zjUWj1tyqiL8" style="text-align: right" title="Deferred tax asset valuation allowance, ending balance">28,627</td><td style="text-align: left"> </td></tr>
</table>
28627000
6125000
7910000
26842000
24877000
3951000
201000
28627000
<p id="xdx_809_eus-gaap--SubsequentEventsTextBlock_zgKjZRGILLsi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_z3MaJMs8gQ76">SUBSEQUENT EVENTS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions through the date these financial statements were issued.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Integration License Agreement.
</i>On February 3, 2022 the Company entered into an Integration License Agreement granting its licensee the right to evaluate MST technology,
complete the manufacturing process and to provide limited samples to their customers.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>