ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2021

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

The following table sets forth the composition of accrued expenses as of March 31, 2021 and December 31, 2020 (in thousands):

	March 31, 2021		December 31, 2020
Research and development	$	892	$	1,372
Payroll-related expenses	899		1,892
Income tax payable	288		—
Professional fees	1,347		684
Other	112		25
Total Accrued Expenses	$	3,538	$	3,973