Exhibit 10.10


 


CERTAIN CONFIDENTIAL
INFORMATION CONTAINED IN THIS 

DOCUMENT, MARKED BY [***], HAS BEEN OMITTED BECAUSE IT IS NOT

 MATERIAL AND WOULD LIKELY CAUSE COMPETITIVE
HARM TO THE 

COMPANY IF PUBLICLY DISCLOSED


 


SECOND AMENDMENT TO EXCLUSIVE LICENSE AGREEMENT


 


This SECOND AMENDMENT
TO EXCLUSIVE LICENSE AGREEMENT (the "Second Amendment") is made and entered into by and between THE TRUSTEES OF COLUMBIA UNIVERSITY
IN THE CITY OF NEW YORK ("Columbia") and BELITE
BIO, INC (“Company”). This Second Amendment shall become effective upon the date that this Second Amendment is signed
by both Columbia and Company (the “Second Amendment Effective Date”).


 


W I T N E S S E T H:


 





 



 


WHEREAS, Columbia and LIN BIOSCIENCE, INC.
are parties to that certain Exclusive License Agreement dated September 13, 2016, and amended August 15, 2017 (the “License Agreement”);


 


WHEREAS, LIN BIOSCIENCE, INC. and LIN BIOSCIENCE
INTERNATIONAL LTD. entered an agreement dated June 30, 2018 to assign the License Agreement to LIN BIOSCIENCE INTERNATIONAL LTD. (the
 “First Assignment”);


 


WHEREAS, LIN BIOSCIENCE INTERNATIONAL LTD.
and Company (formerly known as Lin BioScience Co., Ltd.) entered an agreement dated July 1, 2018 to assign the License Agreement to Company
(the “Second Assignment”);


 


WHEREAS, Columbia provided its consent
to the First Assignment and the Second Assignment dated May 3, 2018; and


 


WHEREAS, Company
and the Columbia wish to amend the License Agreement in certain respects to add intellectual property
licensed to Company under the License Agreement;


 


NOW, THEREFORE, in consideration of the
premises and the mutual covenants herein set forth, the parties hereto hereby agree as follows:


 


		1.	Except as modified through this Second Amendment, all provisions of the License Agreement shall remain
in full force and effect. Each capitalized term used herein, and not otherwise defined herein, shall have the meaning set forth in the
License Agreement.



 






     


     


    

 





		2.	Exhibit A of the License Agreement is hereby amended by adding the following
Patent:



 


	Invention Report No.	Application	Filing Date	Country
	[***]	[***]
	 	[***]	[***]	[***]



 


		3.	Except as expressly set forth in this Second Amendment, the License Agreement
shall remain in full force and effect. If there is any inconsistency or conflict between this Second Amendment and the License Agreement,
the provisions of this Second Amendment shall govern and control. This Second Amendment may be executed in any number of counterparts,
each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. This Second Amendment
shall be binding upon, and shall inure to the benefit of, the parties hereto and their respective successors and assigns. 






 






     


     


    

 


IN WITNESS WHEREOF, the parties hereto have caused
this Second Amendment to the License Agreement to be executed as of the date first above written.


 


	 	THE TRUSTEES OF COLUMBIA
	 	UNIVERSITY IN THE CITY OF NEW YORK 
	 	 
	 	By	/s/ Scot G. Hamilton
	 	Name: Scot G. Hamilton
	 	Title: AVP
	 	TTS: 53601 (Original: 49055)
	 	Date: March 27, 2019
	 	 
	 	BELITE BIO, INC
	 	 
	 	By	/s/ Tom Lin
	 	Name: Tom Lin
	 	Title: Director
	 	Date: March 28, 2019