ACCRUED EXPENSES AND OTHER LIABILITIES

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consisted of the following:

	June 30,		December 31,
	2022		2021
Share subscription facility commitment fees	$	1,200,000	$	800,000
Accrued research and development		747,645		388,997
Bonus accrual		302,519		610,000
Professional fees		242,050		138,086
Accrued scientific advisory board fees		60,032		60,032
Consultant stock compensation expenses		-		1,342,479
Other accrued liabilities		118,345		67,939
Total accrued expenses and other liabilities	$	2,670,591	$	3,407,533

Other long-term liabilities consisted of the following:

	June 30,		December 31,
	2022		2021
Share subscription facility commitment fees	$	-	$	349,202
Liability classified warrants		360,797		3,303,588
Total other long-term liabilities	$	360,797	$	3,652,790