RELATED PARTY TRANSACTIONS	9 Months Ended
Jun. 30, 2022
RELATED PARTY TRANSACTIONS
Related Party Transactions	E. RELATED PARTY TRANSACTIONS During the nine months ended June 30, 2022, the Company issued officers 250,000 options that vest upon FDA approval of the marketing application. See Note C for more information about the options. On June 13, 2022, the expiration dates of certain warrants, some of which are held by related parties, were extended by twenty-four months (Note C). The incremental cost of the modification of the Series N and Series X warrants, held by the de Clara Trust, was approximately $264,000 and was recorded as a deemed dividend in the financial statements for the nine and three months ended June 30, 2022. The incremental cost of the modification of the Series MM, Series NN and Series UU warrants, relating to those warrants held by the de Clara Trust and certain officers of the Company, was approximately $457,000 and was recorded as interest expense for the nine and three months ended June 30, 2022. This accounting treatment is consistent with the original recording of these warrants which were issued with convertible debt. All warrants holders were given the same modified terms. In June 2021, the expiration dates of the Series N, Series X, Series Y and Series UU warrants were extended one year. In December 2020, the expiration dates of the Series N, Series X, Series Y and Series UU warrants were extended six months. The incremental costs of the warrant extensions were recorded consistent with the accounting for the initial warrant issuances. The incremental costs of the Series N and Series X warrant extensions were recorded as a deemed dividend and totaled approximately $351,000 and $265,000 for the nine and three months ended June 30, 2021, respectively. The incremental cost of the Series UU warrant extension was recorded as interest expense and totaled approximately $24,000 for the nine and three months ended June 30, 2021.

RELATED PARTY TRANSACTIONS

9 Months Ended

Jun. 30, 2022

E. RELATED PARTY TRANSACTIONS

During the nine months ended June 30, 2022, the Company issued officers 250,000 options that vest upon FDA approval of the marketing application. See Note C for more information about the options.

On June 13, 2022, the expiration dates of certain warrants, some of which are held by related parties, were extended by twenty-four months (Note C). The incremental cost of the modification of the Series N and Series X warrants, held by the de Clara Trust, was approximately $264,000 and was recorded as a deemed dividend in the financial statements for the nine and three months ended June 30, 2022. The incremental cost of the modification of the Series MM, Series NN and Series UU warrants, relating to those warrants held by the de Clara Trust and certain officers of the Company, was approximately $457,000 and was recorded as interest expense for the nine and three months ended June 30, 2022. This accounting treatment is consistent with the original recording of these warrants which were issued with convertible debt. All warrants holders were given the same modified terms.

In June 2021, the expiration dates of the Series N, Series X, Series Y and Series UU warrants were extended one year. In December 2020, the expiration dates of the Series N, Series X, Series Y and Series UU warrants were extended six months. The incremental costs of the warrant extensions were recorded consistent with the accounting for the initial warrant issuances. The incremental costs of the Series N and Series X warrant extensions were recorded as a deemed dividend and totaled approximately $351,000 and $265,000 for the nine and three months ended June 30, 2021, respectively. The incremental cost of the Series UU warrant extension was recorded as interest expense and totaled approximately $24,000 for the nine and three months ended June 30, 2021.