# EDGAR Filing Document

**Accession Number:** 0001061027
**File Stem:** 0001193125-23-070282
**Filing Date:** 2023-3
**Character Count:** 28722
**Document Hash:** 93cd27131f0b3a8753551fc905e862aa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-070282.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001193125-23-070282

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20230314

**DATE AS OF CHANGE**: 20230314

**EFFECTIVENESS DATE**: 20230314

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Viracta Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001061027
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 943295878
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-270538
- **FILM NUMBER:** 23732175

**BUSINESS ADDRESS:**
- **STREET 1:** 2533 S COAST HWY 101
- **STREET 2:** SUITE 210
- **CITY:** CARDIFF
- **STATE:** CA
- **ZIP:** 92007
- **BUSINESS PHONE:** 858-400-8470

**MAIL ADDRESS:**
- **STREET 1:** 2533 S COAST HWY 101
- **STREET 2:** SUITE 210
- **CITY:** CARDIFF
- **STATE:** CA
- **ZIP:** 92007

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MOSAIC PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 19980709

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SUNESIS PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 19980501

**As filed with the Securities and Exchange Commission on March 14, 2023** 

**Registration No. 333-** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**FORM S-8** 

**REGISTRATION STATEMENT** 

***Under***

***The Securities Act of 1933***

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## VIRACTA THERAPEUTICS, INC.
**(Exact name of Registrant as specified in its charter)** 

------

---

| | |
|:---|:---|
| **Delaware** | **94-3295878** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |

---

**2533 S Coast Hwy 101, Suite 210** 

**Cardiff, California 92007** 

**(Address of Principal Executive Offices, including zip code)** 

**2022 Employee Stock Purchase Plan** 

**2021 Equity Incentive Plan** 

**2021 Inducement Equity Incentive Plan** 

**(Full title of the plan)** 

**Mark Rothera** 

**President and Chief Executive Officer** 

**Viracta Therapeutics, Inc.** 

**2533 S Coast Hwy 101, Suite 210** 

**Cardiff, California 92007** 

**(858) 400-8470** 

**(Name, address and telephone number, including area code, of agent for service)** 

------

***Copies to:***

---

| | |
|:---|:---|
| **Martin J. Waters**<br> **Wilson Sonsini Goodrich & Rosati, P.C.**<br> **12235 El Camino Real**<br> **San Diego, California 92130**<br> **(858) 350-2300** | **Daniel Chevallard**<br> **Chief Operating Officer and Chief Financial Officer**<br> **Viracta Therapeutics, Inc.**<br> **2533 S Coast Hwy 101, Suite 210**<br> **Cardiff, California 92007**<br> **(858) 400-8470** |

---

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE** 

This Registration Statement on Form S-8 (the "Registration Statement") is filed by Viracta Therapeutics, Inc. (the "Registrant") for the purpose of registering (i) 1,917,257 shares of common stock of the Registrant, par value $0.0001 per share ("Common Stock") reserved for issuance pursuant to future awards under the Registrant's 2021 Equity Incentive Plan (the "2021 Plan") as a result of the annual evergreen increase under the 2021 Plan, (ii) 383,451 shares of Common Stock reserved for issuance pursuant to future awards under the Registrant's 2022 Employee Stock Purchase Plan (the "2022 ESPP") as a result of the annual evergreen increase under the 2022 ESPP, and (iii) 1,375,000 shares of Common Stock reserved for issuance under the 2021 Inducement Equity Incentive Plan (the "2021 Inducement Plan") pursuant to an increase in the number of shares of Common Stock authorized for issuance under such plan by the Registrant's Board of Directors. To the extent applicable, the contents of the registration statements on Form S-8 previously filed with the Securities and Exchange Commission (the "Commission") relating to one or more of the 2021 Plan, the 2022 ESPP, and the 2021 Inducement Plan on April 2, 2021 (File No. 333-255002), March 18, 2022 (File No. 333-263696), and June 27, 2022 (File No. 333-265858) are incorporated by reference herein.

**PART I** 

**INFORMATION REQUIRED IN THE PROSPECTUS** 

The information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Securities and Exchange Commission (the "SEC"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001061027/000095017023007905/virx-20221231.htm) for the fiscal year ended December 31, 2022, filed with the SEC on March 14, 2023.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) All other reports filed with the Commission pursuant to Section 13(a) or 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), since the end of the fiscal year covered by the Registrant's Annual Report referred to in (1) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) The description of the Registrant's capital stock contained in the Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1061027/000156459021007784/snss-10k_20201231.htm) for the fiscal year ended December 31, 2020, filed with the Commission on February 24, 2021, pursuant to Section 12(b) of the Exchange Act, including any amendment or report filed for
the purpose of updating such description.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents; *provided*, *however*, that documents or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

------

Under no circumstances will any information furnished under current items 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the contrary.

**Item 4. Description of Securities.** 

Not applicable.

**Item 5. Interests of Named Experts and Counsel.** 

Not applicable.

**Item 6. Indemnification of Directors and Officers.** 

The Registrant's amended and restated certificate of incorporation provides that to the fullest extent permitted by applicable law, the Registrant is authorized to provide indemnification of (and advancement of expenses to) directors, officers and agents of the Registrant (and any other persons to which applicable law permits the Registrant to provide indemnification) through bylaw provisions, agreements with such agents or other persons, vote of stockholders or disinterested directors or otherwise in excess of the indemnification and advancement otherwise permitted by such applicable law. If applicable law is amended after approval by the stockholders of the Registrant's amended and restated certificate of incorporation to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of a director to the Registrant shall be eliminated or limited to the fullest extent permitted by applicable law as so amended.

The Registrant's amended and restated bylaws provide that the Registrant shall indemnify its directors and officers to the extent not prohibited by the Delaware General Corporate Law ("DGCL") or any other applicable law; provided, however, that the Registrant may modify the extent of such indemnification by individual contracts with its directors and officers; and, provided, further, that the Registrant shall not be required to indemnify any director or officer in connection with any proceeding (or part thereof) initiated by such person unless (i) such indemnification is expressly required to be made by law, (ii) the proceeding was authorized by the Registrant's board of directors, (iii) such indemnification is provided by the Registrant, in its sole discretion, pursuant to the powers vested in the Registrant under the DGCL or any other applicable law or (iv) such indemnification is otherwise required to be made the amended and restated bylaws. The Registrant's amended and restated bylaws also permit it to advance expenses to any director or officer who was or is a party or is threatened to be made a party to any action by reason of such status.

The rights conferred in the amended and restated certificate of incorporation and amended and restated bylaws are not exclusive, and the Registrant is authorized to enter into indemnification agreements with its directors, officers, employees, and agents and to obtain insurance to indemnify such persons.

The Registrant has entered into indemnification agreements with its directors and executive officers that provide the maximum indemnity allowed to directors and executive officers by Section 145 of the DGCL and also to provide for certain additional procedural protections, in addition to the indemnification provided for in its amended and restated certificate of incorporation and bylaws, and intends to enter into indemnification agreements with any new directors and executive officers in the future.

The Registrant has purchased and currently intends to maintain insurance on behalf of each and any person who is or was a director or officer of the Registrant against any loss arising from any claim asserted against him or her and incurred by him or her in any such capacity, subject to certain exclusions.

See also the undertakings set out in response to Item 9 herein.

**Item 7. Exemption from Registration Claimed.** 

Not applicable.

------

**Item 8. Exhibits.** 

The Registrant has filed the exhibits listed on the accompanying Exhibit Index of this Registration Statement.

**EXHIBIT INDEX** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Exhibit** | | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Number** | <br>**Exhibit Description** | **Form** | **File No.** | **Exhibit** | **Filing Date** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 | [Specimen Common Stock Certificate.](http://www.sec.gov/Archives/edgar/data/1061027/000119312511081250/dex42.htm) | 10-K | 000-51531 | 4.2 | March 29, 2011 |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1\* | [Opinion of Wilson Sonsini Goodrich & Rosati, P.C.](d482739dex51.htm) |  |  |  |  |
| 10.1 | [2022 Employee Stock Purchase Plan.](http://www.sec.gov/Archives/edgar/data/1061027/000119312522170177/d311733dex101.htm) | 8-K | 000-51531 | 10.1 | June 8, 2022 |
| 10.2 | [2021 Inducement Equity Incentive Plan, and the form agreements thereunder](http://www.sec.gov/Archives/edgar/data/1061027/000095017021001376/virx-20210630ex10_3.htm) | 10-Q | 000-51531 | 10.3 | August 12, 2021 |
| 10.3 | [2021 Equity Incentive Plan, and form agreements thereunder](http://www.sec.gov/Archives/edgar/data/1061027/000119312521007529/d82534ds4a.htm#toc82534_41) | S-4/A | 333-25167 | ANNEX E | January 13, 2021 |
| 23.1\* | [Consent of Independent Registered Accounting Firm.](d482739dex231.htm) |  |  |  |  |
| 23.2\* | [Consent of Wilson Sonsini Goodrich & Rosati, P.C. (included in Exhibit 5.1 hereto).](d482739dex51.htm) |  |  |  |  |
| 24.1\* | [Power of Attorney (included on the signature page hereto).](#sig) |  |  |  |  |
| 107\* | [Filing Fee Table](d482739dexfilingfees.htm) |  |  |  |  |

---

\* Filed herewith.

**Item 9. Undertakings.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

*provided, however*, that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Cardiff, State of California, on March 14, 2023.

---

| | |
|:---|:---|
| **VIRACTA THERAPEUTICS, INC.** | **VIRACTA THERAPEUTICS, INC.** |
| By: | /s/ Mark Rothera |
|  | Mark Rothera |
|  | President and Chief Executive Officer |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Mark Rothera and Daniel Chevallard, and each of them, as such individual's true and lawful attorney in fact and agent with full power of substitution, for such individual in any and all capacities, to sign any and all amendments to this Registration Statement on Form S-8 (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney in fact, proxy and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney in fact, proxy and agent, or the individual's substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Mark Rothera<br> Mark Rothera | Director, President and Chief Executive Officer<br>(Principal Executive Officer) | March 14, 2023 |
| /s/ Daniel Chevallard<br> Daniel Chevallard | Chief Operating Officer and Chief Financial Officer<br>(Principal Financial and Accounting Officer) | March 14, 2023 |
| /s/ Roger J. Pomerantz, M.D.<br> Roger J. Pomerantz, M.D. | Chairman of the Board of Directors | March 14, 2023 |
| /s/ Thomas E. Darcy, CPA<br> Thomas E. Darcy, CPA | Director | March 14, 2023 |
| /s/ Nicole Onetto, M.D.<br> Nicole Onetto. M.D. | Director | March 14, 2023 |
| /s/ Jane F. Barlow, M.D. M.P.H., M.B.A.<br> Jane F. Barlow, M.D. M.P.H., M.B.A. | Director | March 14, 2023 |
| /s/ Barry J. Simon, M.D.<br> Barry J. Simon, M.D. | Director | March 14, 2023 |
| /s/ Flavia Borellini Ph.D.<br> Flavia Borellini, Ph.D. | Director | March 14, 2023 |

---

------

---

| | | |
|:---|:---|:---|
| /s/ Stephen Rubino, Ph.D., M.B.A.<br> Stephen Rubino, Ph.D., M.B.A. | Director | March 14, 2023 |
| /s/ Sam Murphy, Ph.D. | Director | March 14, 2023 |
| Sam Murphy, Ph.D. | Director | March 14, 2023 |
| /s/ Ivor Royston, M.D. | Director | March 14, 2023 |
| Ivor Royston, M.D. | Director | March 14, 2023 |
| /s/ Jane Chung, R.Ph. | Director | March 14, 2023 |
| Jane Chung, R.Ph. | Director | March 14, 2023 |

---

## Exhibit 5.1

**Exhibit 5.1** 

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| | |
|:---|:---|
| ![LOGO](g482739dsp8.jpg) | Wilson Sonsini Goodrich & Rosati<br> Professional Corporation<br>650 Page Mill Road<br> Palo Alto, California 94304-1050<br>O: 650.493.9300<br> F: 650.493.6811 |

---

March 14, 2023

Viracta Therapeutics, Inc.

2533 S Coast Hwy 101, Suite 210

Cardiff, CA 92007

**Re: <u>Registration Statement on Form S-8</u>** 

Ladies and Gentlemen:

We have examined the Registration Statement on Form S-8 (the "<u>Registration Statement</u>") to be filed by Viracta Therapeutics, Inc., a Delaware corporation (the "<u>Company</u>"), with the Securities and Exchange Commission on or about the date hereof, in connection with the registration under the Securities Act of 1933, as amended, of an aggregate of 3,675,708 shares (the "<u>Shares</u>") of the Company's common stock, par value $0.0001 per share ("<u>Common Stock</u>"), consisting of (i) 1,917,257 shares of Common Stock reserved for future issuance under the Company's 2021 Equity Incentive Plan, (ii) 383,451 shares of Common Stock reserved for future issuance under the Company's 2022 Employee Stock Purchase Plan, and (iii) 1,375,000 shares of Common Stock reserved for issuance under the Company's 2021 Inducement Equity Incentive Plan. As the Company's legal counsel, we have reviewed the actions proposed to be taken by the Company in connection with the issuance and sale of the Shares to be issued under such plans (which plans are referred to herein as the "<u>Plans</u>").

It is our opinion that the Shares, when issued and sold in the manner referred to in the Plans and pursuant to the agreements that accompany the Plans, will be legally and validly issued, fully paid and nonassessable.

We consent to the use of this opinion as an exhibit to the Registration Statement, and further consent to the use of our name wherever appearing in the Registration Statement and any amendments thereto.

---

| |
|:---|
| Very truly yours,<br>/s/ Wilson Sonsini Goodrich & Rosati |
| WILSON SONSINI GOODRICH & ROSATI, |
| Professional Corporation |

---

AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO

SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE

## Exhibit 23.1

**Exhibit 23.1** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2022 Employee Stock Purchase Plan, 2021 Equity Incentive Plan and 2021 Inducement Equity Incentive Plan of Viracta Therapeutics, Inc. of our report dated March 14, 2023, with respect to the consolidated financial statements of Viracta Therapeutics, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2022, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

San Diego, California

March 14, 2023

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Tables** 

**Form S-8** 

(Form Type)

**Viracta Therapeutics, Inc.** 

(Exact name of registrant as specified in its charter)

**Table 1 – Newly Registered Securities** 

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Security Type | Security<br> Class<br> Title | Fee<br> Calculation<br> Rule | Maximum<br> Aggregate<br> Offering<br> Price | Fee<br> Rate | Amount of<br> Registration<br> Fee |
| &nbsp;&nbsp;&nbsp;Equity | Common Stock,<br>par value<br>$0.0001 per<br>share, reserved<br>for issuance<br>under the<br>Registrant's<br>2021 Equity<br>Incentive Plan | Rule 457(c)<br>and Rule<br>457(h)1917257<sup>(2)</sup>$1.78<sup>(5)</sup> | $3412718 | $110.20<br>per<br>$1,000,000 | $377.00 |
| &nbsp;&nbsp;&nbsp;Equity | Common Stock,<br>par value<br>$0.0001 per<br>share, reserved<br>for issuance<br>under the<br>Registrant's<br>2022 Employee<br>Stock Purchase<br>Plan | Rule 457(c)<br>and Rule<br>457(h)383451<sup>(3)</sup>$1.52<sup>(6)</sup> | $582846 | $110.20<br>per<br>$1,000,000 | $65.00 |
| &nbsp;&nbsp;&nbsp;Equity | Common Stock,<br>par value<br>$0.0001 per<br>share, reserved<br>for issuance<br>under the<br>Registrant's<br>2021<br>Inducement<br>Equity<br>Incentive Plan | Rule 457(c)<br>and Rule<br>457(h)1375000<sup>(4)</sup>$1.78<sup>(5)</sup> | $2447500 | $110.20<br>per<br>$1,000,000 | $270.00 |
| &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | $6443064 |  | $712.00 |
| &nbsp;&nbsp;&nbsp;Total Fee Offsets<sup>(7)</sup> | &nbsp;&nbsp;&nbsp;Total Fee Offsets<sup>(7)</sup> | &nbsp;&nbsp;&nbsp;Total Fee Offsets<sup>(7)</sup> |  |  |  |
| &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due |  |  | $712.00 |

---

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this
Registration Statement shall also cover any additional shares of the Registrant's common stock that become issuable under the Viracta Therapeutics, Inc. 2021 Equity Incentive Plan (the "2021 Plan"), the Viracta Therapeutics, Inc. 2022
Employee Stock Purchase Plan (the "2022 ESPP"), and the Viracta Therapeutics, Inc. 2021 Inducement Equity Incentive Plan (the "2021 Inducement Plan") by reason of any stock dividend, stock split, recapitalization or other similar
transaction effected without receipt of consideration that increases the number of the Registrant's outstanding shares of common stock.

(2) Represents an automatic increase in the number of shares of common stock reserved for issuance pursuant to
future awards under the 2021 Plan as a result of the annual evergreen increase under the 2021 Plan.

(3) Represents an automatic increase in the number of shares of common stock reserved for issuance pursuant to
future awards under the 2022 ESPP as a result of the annual evergreen increase under the 2022 ESPP.

(4) Represents an increase in the number of shares of common stock reserved for issuance under the 2021
Inducement Plan.

(5) Pursuant to Rule 457(c) and 457(h) under the Securities Act, and solely for the purpose of calculating the
registration fee, the proposed maximum offering price per share is $1.78, which is the average of the high and low prices of shares of Registrant's common stock on The Nasdaq Capital Market on March 8, 2023 (such date being within five
business days of the date that this Registration Statement was filed with the U.S. Securities and Exchange Commission).

(6) Pursuant to Rule 457(c) and 457(h) under the Securities Act, and solely for the purpose of calculating the
registration fee, the proposed maximum offering price per share is $1.52, which is 85% of the average of the high and low prices of shares of Common Stock on Nasdaq on March 8, 2023 (such date being within five business days of the date that
this Registration Statement was filed with the SEC). Pursuant to the 2022 ESPP, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the lower of the fair market value of the common stock on (i) the
first trading day of the offering period or (ii) the exercise date.

(7) The Registrant does not have any fee offsets.