Document:

EX-10.1

 Exhibit 10.1 

VIRACTA THERAPEUTICS, INC. 

2022 EMPLOYEE STOCK PURCHASE PLAN 

1. Purpose. The purpose of the Plan is to provide employees of the Company and its Designated Companies with an opportunity to purchase
Common Stock through accumulated Contributions. The Company intends for the Plan to have two components: a Code Section 423 Component (“423 Component”) and a non-Code Section 423
Component (“Non-423 Component”). The Company’s intention is to have the 423 Component of the Plan qualify as an “employee stock purchase plan” under Section 423 of the
Code. The provisions of the 423 Component, accordingly, will be construed so as to extend and limit Plan participation in a uniform and nondiscriminatory basis consistent with the requirements of Section 423 of the Code. In addition, this Plan
authorizes the grant of an option to purchase shares of Common Stock under the Non-423 Component that does not qualify as an “employee stock purchase plan” under Section 423 of the Code; such an
option will be granted pursuant to rules, procedures or sub-plans adopted by the Administrator designed to achieve tax, non-U.S. exchange or securities laws or other
objectives for Eligible Employees and the Company. Except as otherwise provided, the Non-423 Component will operate and be administered in the same manner as the 423 Component. The Company intends to
issue options under the Non-423 Component unless and until it may issue options under the 423 Component that are eligible to satisfy the requirements of Section 423 of the Code. 

2. Definitions. 
 (a)
“Administrator” means the Board or any Committee designated by the Board to administer the Plan pursuant to Section 14. 

(b) “Affiliate” means any entity, other than a Subsidiary, in which the Company has an equity or other ownership interest.

 (c) “Applicable Laws” means the legal and regulatory requirements relating to the administration of equity-based awards
and the related issuance of shares of Common Stock under U.S. state corporate laws, U.S. federal and state securities laws, the Code, any stock exchange or quotation system on which the Common Stock is listed or quoted and the applicable securities
and exchange control laws of any non-U.S. country or jurisdiction where options are, or will be, granted under the Plan. 

(d) “Board” means the Board of Directors of the Company. 

(e) “Change in Control” means the occurrence of any of the following events: 

(i) A change in the ownership of the Company which occurs on the date that any one person, or more than one person acting as a group
(“Person”), acquires ownership of the stock of the Company that, together with the stock held by such Person, constitutes more than fifty percent (50%) of the total voting power of the stock of the Company; provided, however,
that for purposes of this subsection, (A) the acquisition of additional stock by any one Person, who is considered to own more than fifty percent (50%) of the total voting power of the stock of the Company will not be considered a Change
in Control, and (B) if the stockholders of the Company immediately before such change in ownership continue to retain immediately after the change in ownership, in substantially the same proportions as their ownership of shares of the
Company’s voting stock immediately prior to the change in ownership, the direct or indirect beneficial ownership of fifty percent (50%) or more of the total voting power of the stock of the Company or of the ultimate parent entity of the
Company, such event will not be considered a Change in Control under this subsection (i). For this purpose, indirect beneficial ownership will include, without limitation, an interest resulting from ownership of the voting securities of one or more
corporations or other business entities which own the Company, as the case may be, either directly or through one or more subsidiary corporations or other business entities; or 

(ii) A change in the effective control of the Company, which occurs on the date that a majority of members of the Board is replaced during
any twelve (12) month period by Directors whose appointment or election is not endorsed by a majority of the members of the Board prior to the date of the appointment or election. For purposes of this subsection (ii), if any Person is
considered to be in effective control of the Company, the acquisition of additional control of the Company by the same Person will not be considered a Change in Control; or 

(iii) A change in the ownership of a substantial portion of the Company’s assets, which occurs on the date that any Person acquires (or
has acquired during the twelve (12) month period ending on the date of the most recent acquisition by such person or persons) assets from the Company that have a total gross fair market value equal to or more than fifty percent (50%) of the
total gross fair market value of all of the assets of the Company immediately prior to such acquisition or 

 
acquisitions; provided, however, that for purposes of this subsection, the following will not constitute a change in the ownership of a substantial portion of the Company’s assets:
(A) a transfer to an entity that is controlled by the Company’s stockholders immediately after the transfer, or (B) a transfer of assets by the Company to: (1) a stockholder of the Company (immediately before the asset transfer)
in exchange for or with respect to the Company’s stock, (2) an entity, fifty percent (50%) or more of the total value or voting power of which is owned, directly or indirectly, by the Company, (3) a Person, that owns, directly or
indirectly, fifty percent (50%) or more of the total value or voting power of all the outstanding stock of the Company, or (4) an entity, at least fifty percent (50%) of the total value or voting power of which is owned, directly or indirectly,
by a Person described in this subsection (iii)(B)(3). For purposes of this subsection, gross fair market value means the value of the assets of the Company, or the value of the assets being disposed of, determined without regard to any liabilities
associated with such assets. 
 For purposes of this definition, Persons will be considered to be acting as a group if they are owners of a
corporation that enters into a merger, consolidation, purchase or acquisition of stock, or similar business transaction with the Company. 

Notwithstanding the foregoing, a transaction will not be deemed a Change in Control unless the transaction qualifies as a change in control
event within the meaning of Section 409A. 
 Further and for the avoidance of doubt, a transaction will not constitute a Change in
Control if: (i) its sole purpose is to change the state of the Company’s incorporation, or (ii) its sole purpose is to create a holding company that will be owned in substantially the same proportions by the persons who held the
Company’s securities immediately before such transaction. 
 (f) “Code” means the U.S. Internal Revenue Code of 1986,
as amended. Reference to a specific section of the Code or U.S. Treasury Regulation thereunder will include such section or regulation, any valid regulation or other official applicable guidance promulgated under such section, and any comparable
provision of any future legislation or regulation amending, supplementing or superseding such section or regulation. 
 (g)
“Committee” means a committee of the Board appointed in accordance with Section 14 hereof. 
 (h) “Common
Stock” means the common stock of the Company. 
 (i) “Company” means Viracta Therapeutics, Inc., a Delaware
corporation, or any successor thereto.  
 (j) “Compensation” means, unless otherwise determined by the
Administration, an Eligible Employee’s base straight time gross earnings, payments for overtime and shift premium, but exclusive of payments for incentive compensation, commissions, bonuses and other similar compensation. The Administrator, in
its discretion, may, on a uniform and nondiscriminatory basis, establish a definition of Compensation from time to time prior to an Enrollment Date for all options to be granted on such Enrollment Date. 

(k) “Contributions” means the payroll deductions and/or other additional payments that the Company may permit to be made by a
Participant to fund the exercise of options granted pursuant to the Plan. 
 (l) “Designated Company” means any Subsidiary
or Affiliate that has been designated by the Administrator in its sole discretion as eligible to participate in the Plan. For purposes of the 423 Component, only the Company and its Subsidiaries may be Designated Companies, provided that a
Subsidiary that is a Designated Company under the 423 Component may not simultaneously be a Designated Company under the Non-423 Component. 

(m) “Director” means a member of the Board. 

(n) “Eligible Employee” means any individual who is a common law employee (and, with respect to the Non-423 Component, is not classified by the Company as an intern or temporary employee) providing services to the Company or a Designated Company and is customarily employed for at least twenty (20) hours per
week and more than five (5) months in any calendar year by the Employer, or any lesser number of hours per week and/or number of months in any calendar year established by the Administrator (if required under applicable local law) for purposes
of any separate Offering or for Eligible Employees participating in the Non-423 Component. For purposes of the Plan, the employment relationship will be treated as continuing intact while the individual is on
sick leave or other leave of absence that the Employer approves or is legally protected under applicable local laws. Where the period of leave exceeds three (3) months and the individual’s right to reemployment is not guaranteed either by
statute or by contract, the employment relationship will be deemed to have terminated three (3) months and one (1) day following the commencement of such leave. The Administrator, in its discretion, from time to time may, prior to an
Enrollment Date for all options to be granted on such Enrollment Date in an Offering, determine (for each Offering under the 423 Component, on a uniform 

  
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and nondiscriminatory basis or as otherwise permitted by Treasury Regulation Section 1.423-2) that the definition of Eligible Employee will or will
not include an individual if he or she: (i) has not completed at least two (2) years of service since his or her last hire date (or such lesser period of time as may be determined by the Administrator in its discretion),
(ii) customarily works not more than twenty (20) hours per week (or such lesser period of time as may be determined by the Administrator in its discretion), (iii) customarily works not more than five (5) months per calendar year (or
such lesser period of time as may be determined by the Administrator in its discretion), (iv) is a highly compensated employee within the meaning of Section 414(q) of the Code, or (v) is a highly compensated employee within the
meaning of Section 414(q) of the Code with compensation above a certain level or is an officer or subject to the disclosure requirements of Section 16(a) of the Exchange Act, provided the exclusion is applied with respect to each Offering
under the 423 Component in an identical manner to all highly compensated individuals of the Employer whose employees are participating in that Offering. Such exclusions may be applied with respect to an Offering under a 423 Component in a manner
complying with U.S. Treasury Regulation Section 1.423-2(e)(2)(ii). Such exclusions may be applied with respect to an Offering under the Non- 423 Component without
regard to the limitations of Treasury Regulation Section 1.423-2. 
 (o)
“Employer” means the employer of an Eligible Employee. 
 (p) “Enrollment Date” means the first Trading
Day of each Offering Period. 
 (q) “Exchange Act” means the U.S. Securities Exchange Act of 1934, as amended, including
the rules and regulations promulgated thereunder. 
 (r) “Exercise Date” means such dates on which each outstanding option
granted under the Plan will be exercised (except if the Plan has been terminated), as may be determined by the Administrator, in its discretion and on a uniform and nondiscriminatory basis from time to time prior to an Enrollment Date for all
options to be granted on such Enrollment Date. Unless otherwise determined by the Administrator, each Exercise Date will be the last day of the applicable Offering Period. 

(s) “Fair Market Value” means, as of any date and unless the Administrator determines otherwise, the value of Common Stock
determined as follows: 
 (i) If the Common Stock is listed on any established stock exchange or national market system (including without
limitation the New York Stock Exchange, NASDAQ Global Select Market, the NASDAQ Global Market or the NASDAQ Capital Market of The NASDAQ Stock Market), the Fair Market Value will be the closing sales price for Common Stock (or the closing bid, if no
sales were reported) as quoted on such exchange or system on the date of determination, as reported in The Wall Street Journal or such other source as the Administrator deems reliable; 

(ii) If the Common Stock is regularly quoted by a recognized securities dealer but selling prices are not reported, the Fair Market Value of
a share of Common Stock will be the mean between the high bid and low asked prices for the Common Stock on the day of determination (or, if no bids and asks were reported on that date, as applicable, on the last trading date such bids and asks were
reported), as reported in The Wall Street Journal or such other source as the Administrator deems reliable; or 
 (iii) In the
absence of an established market for the Common Stock, the Fair Market Value thereof will be determined in good faith by the Administrator. 
 The
determination of fair market value for purposes of tax withholding may be made in the Administrator’s discretion subject to Applicable Laws and is not required to be consistent with the determination of Fair Market Value for other purposes.

 (t) “Fiscal Year” means the fiscal year of the Company. 

(u) “New Exercise Date” means a new Exercise Date if the Administrator shortens any Offering Period then in progress. 

(v) “Offering” means an offer under the Plan of an option that may be exercised during an Offering Period as further
described in Section 4. For purposes of the Plan, the Administrator may designate separate Offerings under the Plan (the terms of which need not be identical) in which Eligible Employees of one or more Employers will participate, even if the
dates of the applicable Offering Periods of each such Offering are identical and the provisions of the Plan will separately apply to each Offering. If an Offering under the 423 Component is made, to the extent permitted by U.S. Treasury Regulation Section 1.423-2(a)(1), the terms of each Offering need not be identical provided that the terms of the Plan and an Offering together satisfy U.S. Treasury Regulation
Section 1.423-2(a)(2) and (a)(3). 

  
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 (w) “Offering Periods” means the periods during which shares of Common
Stock may be purchased under the Plan. The duration and timing of Offering Periods may be changed pursuant to Sections 4, 19 and 29. 

(x) “Parent” means a “parent corporation,” whether now or hereafter existing, as defined in Section 424(e) of
the Code. 
 (y) “Participant” means an Eligible Employee that participates in the Plan. 

(z) “Plan” means this Viracta Therapeutics, Inc. 2022 Employee Stock Purchase Plan. 

(aa) “Purchase Period” means the period, as determined by the Administrator in its discretion and on a uniform and
nondiscriminatory basis from time to time prior to an Enrollment Date for all options to be granted on such Enrollment Date, commencing on the Enrollment Date and ending with the next Exercise Date, except that if the Administrator determines that
more than one Purchase Period should occur within an Offering Period, subsequent Purchase Periods within such Offering Period commence after one Exercise Date and end with the next Exercise Date at such time or times as the Administrator determines
prior to the commencement of the applicable Offering Period. Unless otherwise determined by the Administrator, a Purchase Period shall have the same duration as the Offering Period. 

(bb) “Purchase Price” means the price per share of Common Stock purchased under an option granted under the Plan as
determined by the Administrator from time to time, in its discretion and on a uniform and nondiscriminatory basis for all options to be granted on an Enrollment Date, subject to compliance with Section 423 of the Code (or any successor rule or
provision or any other Applicable Law, regulation or stock exchange rule) or pursuant to Section 19. However, in no event will the Purchase Price be less than eighty-five percent (85%) of the lower of the Fair Market Value of a share of Common
Stock on the Enrollment Date or the Fair Market Value of a share of Common Stock on the Exercise Date. 
 (cc)
“Section 409A” means Code Section 409A, as it has been and may be amended from time to time, and any proposed or final Treasury Regulations and Internal Revenue Service guidance that has been promulgated or
may be promulgated thereunder from time to time. 
 (dd) “Subsidiary” means a “subsidiary corporation,” whether
now or hereafter existing, as defined in Section 424(f) of the Code. 
 (ee) “Trading Day” means a day on which the
national stock exchange upon which the Common Stock is listed is open for trading. 
 (ff) “U.S. Treasury Regulations”
means the Treasury regulations of the Code. Reference to a specific Treasury Regulation or Section of the Code shall include such Treasury Regulation or Section, any valid regulation promulgated under such Section, and any comparable provision of
any future legislation or regulation amending, supplementing or superseding such Section or regulation. 
 3. Eligibility. 

(a) Generally. Any Eligible Employee on a given Enrollment Date will be eligible to participate in the Plan, subject to the
requirements of Section 5. 
 (b) Non-U.S. Employees. Eligible Employees who are
citizens or residents of a non-U.S. jurisdiction (without regard to whether they also are citizens or residents of the United States or resident aliens (within the meaning of Section 7701(b)(1)(A) of the
Code)) may be excluded from participation in the Plan or an Offering if the participation of such Eligible Employees is prohibited under the laws of the applicable jurisdiction or if complying with the laws of the applicable jurisdiction would cause
the Plan or an Offering to violate Section 423 of the Code. In the case of the Non-423 Component, an Eligible Employee may be excluded from participation in the Plan or an Offering at the discretion of
the Administrator. 
 (c) 423 Component Limitations. Any provisions of the Plan to the contrary notwithstanding, with respect to any
Offering under the 423 Component, no Eligible Employee will be granted an option under the Plan (i) to the extent that, immediately after the grant, such Eligible Employee (or any other person whose stock would be attributed to such Eligible
Employee pursuant to Section 424(d) of the Code) would own capital stock of the Company or any Parent or Subsidiary of the Company and/or hold outstanding options to purchase such stock possessing five percent (5%) or more of the total combined
voting power or value of all classes of the capital stock of the Company or of any Parent or Subsidiary of the Company, or (ii) to the extent that his or her rights to purchase stock under all employee stock purchase plans (as defined in
Section 423 of the Code) of the 

  
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Company or any Parent or Subsidiary of the Company accrues at a rate that exceeds twenty-five thousand dollars ($25,000) worth of stock (determined at the Fair Market Value of the stock at the
time such option is granted) for each calendar year in which such option is outstanding at any time, as determined in accordance with Section 423 of the Code and the regulations thereunder. 

4. Offering Periods. The Plan will be implemented by consecutive Offering Periods with a new Offering Period commencing on the first
Trading Day on or after June 1 and December 1 each year and ending on the first Trading Day on or after December 1 or June 1, approximately six (6) months later, or on such other date as the Administrator will determine,
provided that the first Offering Period under the Plan shall begin on July 1, 2022, and end on December 1, 2022. The Administrator will have the power to change the duration of Offering Periods (including the commencement dates thereof)
with respect to future Offerings without stockholder approval if such change is announced prior to the scheduled beginning of the first Offering Period to be affected thereafter; provided, however, that no Offering Period may last more than
twenty-seven (27) months. 
 5. Participation. An Eligible Employee may participate in the Plan pursuant to Section 3 by
(i) submitting to the Company’s stock administration office (or its designee) a properly completed subscription agreement authorizing Contributions in the form provided by the Administrator for such purpose, or (ii) following an
electronic or other enrollment procedure determined by the Administrator, in either case, on or before a date determined by the Administrator prior to an applicable Enrollment Date. 

6. Contributions. 
 (a)
At the time a Participant enrolls in the Plan pursuant to Section 5, he or she will elect to have a fixed amount of Contributions (in the form of payroll deductions or otherwise, to the extent permitted by the Administrator) made during each
Purchase Period during the Offering Period (such fixed amount, the “Elected Contribution Amount”), provided that the Elected Contribution Amount will not exceed fifteen (15%) of the Compensation which a Participant receives during a
Purchase Period, or such other limit established by the Administrator from time to time in its discretion and on a uniform and nondiscretionary basis for all options to be granted on an Enrollment Date in an Offering. Except to the extent otherwise
permitted by the Administrator, Contributions will be deducted in equal installments from a Participant’s payroll during each Purchase Period up to the Elected Contribution Amount (for illustrative purposes, a payroll deduction occurring on an
Exercise Date will be applied to a Participant’s account under the Purchase Period ending on such Exercise Date). The Administrator, in its sole discretion, may permit all Participants in a specified Offering to contribute amounts to the Plan
through payment by cash, check, wire transfer or other means set forth in the subscription agreement or approved in writing by the Administrator prior to each Exercise Date of each Purchase Period. A Participant’s subscription agreement will
remain in effect for successive Offering Periods unless terminated as provided in Section 10 hereof. 
 (b) In the event Contributions
are made in the form of payroll deductions, such payroll deductions for a Participant will commence on the first pay day following the Enrollment Date and will end on the last pay day on or prior to the Exercise Date of such Offering Period to which
such authorization is applicable, unless sooner terminated by the Participant as provided in Section 10 hereof. 
 (c) All
Contributions made for a Participant will be credited to his or her account under the Plan and Contributions will be made in whole percentages of his or her Compensation only. 

(d) A Participant may discontinue his or her participation in the Plan as provided in Section 10. Except as may be permitted by the
Administrator, as determined in its sole discretion, a Participant may reduce, but may not increase, the Participant’s Elected Contribution Amount up to one (1) times during an Offering Period by providing written notice to the Company
(which may be similar to the form attached hereto as Exhibit B). If a Participant elects to reduce his or her Elected Contribution Amount during an Offering Period, all payroll deductions occurring after such election will be reduced
prospectively to account for the new Elected Contribution Account. 
 (e) Notwithstanding the foregoing, to the extent necessary to comply
with Section 423(b)(8) of the Code and Section 3(c), a Participant’s Elected Contribution Amount may be decreased to zero percent (0%) at any time during a Purchase Period. To the extent necessary, and subject to
Section 423(b)(8) of the Code and Section 3(c) hereof, Contributions will recommence pursuant to the Elected Contribution Amount originally elected by the Participant effective as of the beginning of the first Purchase Period scheduled to
end in the following calendar year, unless terminated by the Participant as provided in Section 10. 
 (f) Notwithstanding any
provisions or limits to the contrary in the Plan, the Administrator may allow Eligible Employees to participate in the Plan via cash contributions or other methods instead of payroll deductions if (i) payroll deductions are not permitted under
applicable local law, (ii) the Administrator determines that cash contributions are permissible under Section 423 of the Code or (iii) for Participants participating in the Non-423 Component.

  
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 (g) At the time the option is exercised, in whole or in part, or at the time some or all of
the Common Stock issued under the Plan is disposed of (or any other time that a taxable event related to the Plan occurs), the Participant must make adequate provision for the Company’s or Employer’s federal, state, local or any other tax
liability payable to any authority including taxes imposed by jurisdictions outside of the U.S., national insurance, social security or other tax withholding obligations, if any, which arise upon the exercise of the option or the disposition of the
Common Stock (or any other time that a taxable event related to the Plan occurs). At any time, the Company or the Employer may, but will not be obligated to, withhold from the Participant’s compensation the amount necessary for the Company or
the Employer to meet applicable withholding obligations, including any withholding required to make available to the Company or the Employer any tax deductions or benefits attributable to sale or early disposition of Common Stock by the Eligible
Employee. In addition, the Company or the Employer may, but will not be obligated to, withhold from the proceeds of the sale of Common Stock or any other method of withholding the Company or the Employer deems appropriate to the extent permitted by
U.S. Treasury Regulation Section 1.423-2(f). 
 7. Grant of Option. On the Enrollment
Date of each Offering Period, each Eligible Employee participating in such Offering Period will be granted an option to purchase on each Exercise Date during such Offering Period (at the applicable Purchase Price) up to a number of shares of Common
Stock determined by dividing such Eligible Employee’s Contributions accumulated prior to such Exercise Date and retained in the Eligible Employee’s account as of the Exercise Date by the applicable Purchase Price; provided that in no event
will an Eligible Employee be permitted to purchase under the Plan during each Purchase Period more than 10,000 shares of Common Stock (subject to any adjustment pursuant to Section 18) and provided further that such purchase will be subject to
the limitations set forth in Sections 3(c) and 13. The Eligible Employee may accept the grant of such option by electing to participate in the Plan in accordance with the requirements of Section 5. The Administrator may, for future Offering
Periods, increase or decrease, in its absolute discretion, the maximum number of shares of Common Stock that an Eligible Employee may purchase during each Purchase Period of an Offering Period. Exercise of the option will occur as provided in
Section 8, unless the Participant has withdrawn pursuant to Section 10 (or Participant’s participation is terminated as provided in Section 11). The option will expire on the last day of the Offering Period. 

8. Exercise of Option. 

(a) Unless a Participant withdraws from the Plan as provided in Section 10 (or Participant’s participation is terminated as provided
in Section 11), his or her option for the purchase of shares of Common Stock will be exercised automatically on the Exercise Date, and the maximum number of full shares subject to the option will be purchased for such Participant at the
applicable Purchase Price with the accumulated Contributions from his or her account. No fractional shares of Common Stock will be purchased; unless otherwise determined by the Administrator, any Contributions accumulated in a Participant’s
account, which are not sufficient to purchase a full share will be retained in the Participant’s account for the subsequent Purchase Period or Offering Period, subject to earlier withdrawal by the Participant as provided in Section 10. Any
other funds left over in a Participant’s account after the Exercise Date will be returned to the Participant. During a Participant’s lifetime, a Participant’s option to purchase shares of Common Stock hereunder is exercisable only by
him or her. 
 (b) If the Administrator determines that, on a given Exercise Date, the number of shares of Common Stock with respect to
which options are to be exercised may exceed (i) the number of shares of Common Stock that were available for sale under the Plan on the Enrollment Date of the applicable Offering Period, or (ii) the number of shares of Common Stock
available for sale under the Plan on such Exercise Date, the Administrator may in its sole discretion (x) provide that the Company will make a pro rata allocation of the shares of Common Stock available for purchase on such Enrollment Date or
Exercise Date, as applicable, in as uniform a manner as will be practicable and as it will determine in its sole discretion to be equitable among all Participants exercising options to purchase Common Stock on such Exercise Date, and continue all
Offering Periods then in effect or (y) provide that the Company will make a pro rata allocation of the shares of Common Stock available for purchase on such Enrollment Date or Exercise Date, as applicable, in as uniform a manner as will be
practicable and as it will determine in its sole discretion to be equitable among all participants exercising options to purchase Common Stock on such Exercise Date, and terminate any or all Offering Periods then in effect pursuant to
Section 19. The Company may make a pro rata allocation of the shares available on the Enrollment Date of any applicable Offering Period pursuant to the preceding sentence, notwithstanding any authorization of additional shares for issuance
under the Plan by the Company’s stockholders subsequent to such Enrollment Date. 
 9. Delivery. As soon as reasonably
practicable after each Exercise Date on which a purchase of shares of Common Stock occurs, the Company will arrange the delivery to each Participant of the shares of Common Stock purchased upon exercise of his or her option in a form determined by
the Administrator (in its sole discretion) and pursuant to rules established by the Administrator. The Company may permit or require that shares of Common Stock be deposited directly with a broker designated by the Company or to a designated agent
of the Company, and the Company may utilize electronic or automated methods of share transfer. The Company may require that shares of Common Stock be retained with such broker or agent for a designated period of time and/or may establish other
procedures to permit tracking of disqualifying dispositions of such shares. No Participant will have any voting, dividend, or other stockholder rights with respect to shares of Common Stock subject to any option granted under the Plan until such
shares have been purchased and delivered to the Participant as provided in this Section 9. 

  
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 10. Withdrawal. 

(a) A Participant may withdraw all but not less than all the Contributions credited to his or her account and not yet used to exercise his or
her option under the Plan at any time by (i) submitting to the Company’s stock administration office (or its designee) a written notice of withdrawal in the form determined by the Administrator for such purpose (which may be similar to the
form attached hereto as Exhibit B), or (ii) following an electronic or other withdrawal procedure determined by the Administrator. The Administrator may set forth a deadline of when a withdrawal must occur to be effective prior to a
given Exercise Date in accordance with policies it may approve from time to time. All of the Participant’s Contributions credited to his or her account will be paid to such Participant as soon as administratively practicable after receipt of
notice of withdrawal and such Participant’s option for the Offering Period will be automatically terminated, and no further Contributions for the purchase of shares will be made for such Offering Period. If a Participant withdraws from an
Offering Period, Contributions will not resume at the beginning of the succeeding Offering Period, unless the Participant re-enrolls in the Plan in accordance with the provisions of Section 5. 

(b) A Participant’s withdrawal from an Offering Period will not have any effect upon his or her eligibility to participate in any similar
plan that may hereafter be adopted by the Company or in succeeding Offering Periods that commence after the termination of the Offering Period from which the Participant withdraws. 

11. Termination of Employment. Upon a Participant’s ceasing to be an Eligible Employee for any reason, he or she will be
deemed to have elected to withdraw from the Plan and the Contributions credited to such Participant’s account during the Offering Period but not yet used to purchase shares of Common Stock under the Plan will be returned to such Participant or,
in the case of his or her death, to the person or persons entitled thereto under Section 15, and such Participant’s option will be automatically terminated. Unless determined otherwise by the Administrator in a manner that, with respect to
an Offering under the 423 Component, is permitted by, and compliant with, Section 423 of the Code, a Participant whose employment transfers between entities through a termination with an immediate rehire (with no break in service) by the
Company or a Designated Company shall not be treated as terminated under the Plan; however, no Participant shall be deemed to switch from an Offering under the Non-423 Component to an Offering under the 423
Component or vice versa unless (and then only to the extent) such switch would not cause the 423 Component or any option thereunder to fail to comply with Section 423 of the Code. 

12. Interest. No interest will accrue on the Contributions of a participant in the Plan, except as may be required by Applicable Law,
as determined by the Company, and if so required by the laws of a particular jurisdiction, shall, with respect to Offerings under the 423 Component, apply to all Participants in the relevant Offering, except to the extent otherwise permitted by U.S.
Treasury Regulation Section 1.423-2(f). 
 13. Stock. 

(a) Subject to adjustment upon changes in capitalization of the Company as provided in Section 18 hereof, the maximum number of shares of
Common Stock that will be made available for sale under the Plan will be 500,000 shares of Common Stock, plus the number of shares of Common Stock to be added to the Plan pursuant to the next sentence. 

(b) The number of shares of Common Stock available for issuance under the Plan will be increased on the first day of each Fiscal Year
beginning with the 2023 Fiscal Year equal to the least of (i) 500,000 shares of Common Stock, (ii) one percent (1)% of the outstanding shares of all classes of common stock of the Company on the last day of the immediately preceding Fiscal
Year, or (iii) an amount determined by the Administrator. 
 (c) Until the shares of Common Stock are issued (as evidenced by the
appropriate entry on the books of the Company or of a duly authorized transfer agent of the Company), a Participant will have only the rights of an unsecured creditor with respect to such shares, and no right to vote or receive dividends or any
other rights as a stockholder will exist with respect to such shares. 
 (d) Shares of Common Stock to be delivered to a Participant under
the Plan will be registered in the name of the Participant or, if so required under Applicable Laws, in the name of the Participant and his or her spouse. 

14. Administration. The Plan will be administered by the Board or a Committee appointed by the Board, which Committee will be
constituted to comply with Applicable Laws. To the extent permitted by Applicable Laws, the Administrator will have full and exclusive discretionary authority to construe, interpret and apply the terms of the Plan, to delegate ministerial duties to
any of the Company’s employees, to designate separate Offerings under the Plan, to designate Subsidiaries and Affiliates as participating in the 423 Component or Non-423 Component, to determine
eligibility, to adjudicate all disputed claims filed under the Plan and to establish such procedures that it deems necessary or advisable for the administration of the Plan (including, without 

  
 - 7 - 

 
limitation, to adopt such procedures and sub-plans as are necessary or appropriate to permit the participation in the Plan by employees who are non-U.S. nationals or employed outside the U.S., the terms of which sub-plans may take precedence over other provisions of this Plan, with the exception of Section 13(a)
hereof, but unless otherwise superseded by the terms of such sub-plan, the provisions of this Plan shall govern the operation of such sub-plan). Unless otherwise
determined by the Administrator, the employees eligible to participate in each sub-plan will participate in a separate Offering and will be in the Non-423 Component
unless such designation would cause the 423 Component to violate the requirements of Section 423 of the Code. Without limiting the generality of the foregoing, the Administrator is specifically authorized to adopt rules and procedures regarding
eligibility to participate, the definition of Compensation, handling of Contributions, making of Contributions to the Plan (including, without limitation, in forms other than payroll deductions), establishment of bank or trust accounts to hold
Contributions, payment of interest, conversion of local currency, obligations to pay payroll tax, determination of beneficiary designation requirements, withholding procedures and handling of stock certificates that vary with applicable local
requirements. The Administrator also is authorized to determine that, to the extent permitted by U.S. Treasury Regulation Section 1.423-2(f), the terms of an option granted under the Plan or an Offering
to citizens or residents of a non-U.S. jurisdiction will be less favorable than the terms of options granted under the Plan or the same Offering to employees resident solely in the U.S. Every finding, decision
and determination made by the Administrator will, to the full extent permitted by law, be final and binding upon all parties. 
 15.
Designation of Beneficiary. 
 (a) If permitted by the Administrator, a Participant may file a designation of a beneficiary who is to
receive any shares of Common Stock and cash, if any, from the Participant’s account under the Plan in the event of such Participant’s death subsequent to an Exercise Date on which the option is exercised but prior to delivery to such
Participant of such shares and cash. In addition, if permitted by the Administrator, a Participant may file a designation of a beneficiary who is to receive any cash from the Participant’s account under the Plan in the event of such
Participant’s death prior to exercise of the option. If a Participant is married and the designated beneficiary is not the spouse, spousal consent will be required for such designation to be effective. 

(b) Such designation of beneficiary may be changed by the Participant at any time by notice in a form determined by the Administrator. In the
event of the death of a Participant and in the absence of a beneficiary validly designated under the Plan who is living at the time of such Participant’s death, the Company will deliver such shares and/or cash to the executor or administrator
of the estate of the Participant, or if no such executor or administrator has been appointed (to the knowledge of the Company), the Company, in its discretion, may deliver such shares and/or cash to the spouse or to any one or more dependents or
relatives of the Participant, or if no spouse, dependent or relative is known to the Company, then to such other person as the Company may designate. 

(c) All beneficiary designations will be in such form and manner as the Administrator may designate from time to time. Notwithstanding
Sections 15(a) and (b) above, the Company and/or the Administrator may decide not to permit such designations by Participants in non-U.S. jurisdictions to the extent permitted by U.S. Treasury Regulation Section 1.423-2(f). 
 16. Transferability. Neither Contributions credited to a
Participant’s account nor any rights with regard to the exercise of an option or to receive shares of Common Stock under the Plan may be assigned, transferred, pledged or otherwise disposed of in any way (other than by will, the laws of descent
and distribution or as provided in Section 15 hereof) by the Participant. Any such attempt at assignment, transfer, pledge or other disposition will be without effect, except that the Company may treat such act as an election to withdraw funds
from an Offering Period in accordance with Section 10 hereof. 
 17. Use of Funds. The Company may use all Contributions
received or held by it under the Plan for any corporate purpose, and the Company will not be obligated to segregate such Contributions except under Offerings or for Participants in the Non-423 Component for
which Applicable Laws require that Contributions to the Plan by Participants be segregated from the Company’s or the Employer’s general corporate funds and/or deposited with an independent third party. Until shares of Common Stock are
issued, Participants will only have the rights of an unsecured creditor with respect to such shares. 
 18. Adjustments, Dissolution,
Liquidation, Merger or Change in Control. 
 (a) Adjustments. In the event that any dividend or other distribution (whether in
the form of cash, Common Stock, other securities, or other property), recapitalization, stock split, reverse stock split, reorganization, merger, consolidation, split-up,
spin-off, combination, reclassification, repurchase, or exchange of Common Stock or other securities of the Company, or other change in the corporate structure of the Company affecting the Common Stock occurs
(other than any ordinary dividends or other ordinary distributions), the Administrator, in order to prevent dilution or enlargement of the benefits or potential benefits intended to be made available under the Plan, will, in such manner as it may
deem equitable, adjust the number and class of Common Stock that may be delivered under the Plan, the Purchase Price per share, the class, and the number of shares of Common Stock covered by each option under the Plan that has not yet been
exercised, and the numerical limits of Sections 7 and 13. 

  
 - 8 - 

 (b) Dissolution or Liquidation. In the event of the proposed dissolution or
liquidation of the Company, any Offering Period then in progress will be shortened by setting a New Exercise Date, and will terminate immediately prior to the consummation of such proposed dissolution or liquidation, unless provided otherwise by the
Administrator. The New Exercise Date will be before the date of the Company’s proposed dissolution or liquidation. The Administrator will notify each Participant in writing or electronically, prior to the New Exercise Date, that the Exercise
Date for the Participant’s option has been changed to the New Exercise Date and that the Participant’s option will be exercised automatically on the New Exercise Date, unless prior to such date the Participant has withdrawn from the
Offering Period as provided in Section 10 hereof. 
 (c) Merger or Change in Control. In the event of a merger or Change in
Control, each outstanding option will be assumed or an equivalent option substituted by the successor corporation or a Parent or Subsidiary of the successor corporation. In the event that the successor corporation refuses to assume or substitute for
the option, the Offering Period with respect to which such option relates will be shortened by setting a New Exercise Date on which such Offering Period shall end. The New Exercise Date will occur before the date of the Company’s proposed
merger or Change in Control. The Administrator will notify each Participant in writing or electronically prior to the New Exercise Date, that the Exercise Date for the Participant’s option has been changed to the New Exercise Date and that the
Participant’s option will be exercised automatically on the New Exercise Date, unless prior to such date the Participant has withdrawn from the Offering Period as provided in Section 10 hereof. 

19. Amendment or Termination. 

(a) The Administrator, in its sole discretion, may amend, suspend, or terminate the Plan, or any part thereof, at any time and for any reason.
If the Plan is terminated, the Administrator, in its discretion, may elect to terminate all outstanding Offering Periods either immediately or upon completion of the purchase of shares of Common Stock on the next Exercise Date (which may be sooner
than originally scheduled, if determined by the Administrator in its discretion), or may elect to permit Offering Periods to expire in accordance with their terms (and subject to any adjustment pursuant to Section 18). If the Offering Periods
are terminated prior to expiration, all amounts then credited to Participants’ accounts that have not been used to purchase shares of Common Stock will be returned to the Participants (without interest thereon, except as otherwise required
under Applicable Laws, as further set forth in Section 12 hereof) as soon as administratively practicable. 
 (b) Without stockholder
consent and without limiting Section 19(a), the Administrator will be entitled to change the Offering Periods or Purchase Periods, designate separate Offerings, limit the frequency and/or number of changes in the amount withheld during an
Offering Period, establish the exchange ratio applicable to amounts withheld in a currency other than U.S. dollars, permit Contributions in excess of the amount designated by a Participant in order to adjust for delays or mistakes in the
Company’s processing of properly completed Contribution elections, establish reasonable waiting and adjustment periods and/or accounting and crediting procedures to ensure that amounts applied toward the purchase of Common Stock for each
Participant properly correspond with Contribution amounts, and establish such other limitations or procedures as the Administrator determines in its sole discretion advisable that are consistent with the Plan. 

(c) In the event the Administrator determines that the ongoing operation of the Plan may result in unfavorable financial accounting
consequences, the Administrator may, in its discretion and, to the extent necessary or desirable, modify, amend or terminate the Plan to reduce or eliminate such accounting consequence, including, but not limited to: 

(i) amending the Plan to conform with the safe harbor definition under the Financial Accounting Standards Board Accounting Standards
Codification Topic 718 (or any successor thereto), including with respect to an Offering Period underway at the time; 
 (ii) altering the
Purchase Price for any Offering Period or Purchase Period including an Offering Period or Purchase Period underway at the time of the change in Purchase Price, but, with respect to any existing Offerings under the 423 Component, in no event below
the lowest Purchase Price permitted by Treasury Regulation Section 1.423-2(g); 
 (iii)
shortening any Offering Period or Purchase Period by setting a New Exercise Date, including an Offering Period or Purchase Period underway at the time of the Administrator action; 

(iv) reducing the maximum Elected Contribution Amount a Participant may elect; and 

(v) reducing the maximum number of shares of Common Stock a Participant may purchase during any Offering Period or Purchase Period. 

  
 - 9 - 

 (a) Such modifications or amendments will not require stockholder approval or the consent of any Plan
Participants. 
 20. Notices. All notices or other communications by a Participant to the Company under or in connection with the
Plan will be deemed to have been duly given when received in the form and manner specified by the Company at the location, or by the person, designated by the Company for the receipt thereof. 

21. Conditions Upon Issuance of Shares. Shares of Common Stock will not be issued with respect to an option unless the exercise of such
option and the issuance and delivery of such shares pursuant thereto will comply with all applicable provisions of law, domestic or foreign, including, without limitation, the Securities Act of 1933, as amended, the Exchange Act, the rules and
regulations promulgated thereunder, and the requirements of any stock exchange upon which the shares may then be listed, and will be further subject to the approval of counsel for the Company with respect to such compliance. 

As a condition to the exercise of an option, the Company may require the person exercising such option to represent and warrant at the time of
any such exercise that the shares are being purchased only for investment and without any present intention to sell or distribute such shares if, in the opinion of counsel for the Company, such a representation is required by any of the
aforementioned applicable provisions of law. 
 22. Code Section 409A. The 423 Component of the Plan is exempt
from the application of Code Section 409A and any ambiguities herein will be interpreted to so be exempt from Code Section 409A. The Non-423 Component is intended to be exempt from the application of
Code Section 409A as options granted thereunder are intended to constitute “short term deferrals” and any ambiguities herein will be interpreted such that those options shall so be exempt from Code Section 409A. In furtherance of
the foregoing and notwithstanding any provision in the Plan to the contrary, if the Administrator determines that an option granted under the Plan may be subject to Code Section 409A or that any provision in the Plan would cause an option under
the Plan to be subject to Code Section 409A, the Administrator may amend the terms of the Plan and/or of an outstanding option granted under the Plan, or take such other action the Administrator determines is necessary or appropriate, in each
case, without the Participant’s consent, to exempt any outstanding option or future option that may be granted under the Plan from or to allow any such options to comply with Code Section 409A, but only to the extent any such amendments or
action by the Administrator would not violate Code Section 409A. Notwithstanding the foregoing, the Company and any of its Parent or Subsidiaries shall have no obligation to reimburse, indemnify, or hold harmless a Participant or any other
party if the option to purchase Common Stock under the Plan that is intended to be exempt from or compliant with Section 409A is not so exempt or compliant or for any action taken by the Administrator with respect thereto. The Company makes no
representation that the option to purchase Common Stock under the Plan is compliant with Section 409A. 
 23. Term of Plan. The
Plan will become effective upon the earlier to occur of its adoption by the Board or its approval by the stockholders of the Company. Unless sooner terminated under Section 19, the Plan will continue in effect for a term of twenty
(20) years from the date the Plan is adopted by the Board and Section 13(b) will operate only until the date that is ten (10) years from the date the Plan is adopted by the Board. 

24. Stockholder Approval. The Plan will be subject to approval by the stockholders of the Company within twelve (12) months after
the date the Plan is adopted by the Board. Such stockholder approval will be obtained in the manner and to the degree required under Applicable Laws. 

25. Automatic Transfer to Low Price Offering Period. Unless the Administrator, in its sole discretion, chooses otherwise prior to an
Enrollment Date, and to the extent permitted by Applicable Laws, if the Fair Market Value of the Common Stock on any Exercise Date in an Offering Period is lower than the Fair Market Value of the Common Stock on the Enrollment Date of such Offering
Period, then all participants in such Offering Period automatically will be withdrawn from such Offering Period immediately after the exercise of their option on such Exercise Date and automatically
re-enrolled in the immediately following Offering Period as of the first day thereof and the preceding Offering Period will terminate. 

26. Governing Law. The Plan shall be governed by, and construed in accordance with, the laws of the State of Delaware (except its choice-of-law provisions). 
 27. No Right to Employment.
Participation in the Plan by a Participant shall not be construed as giving a Participant the right to be retained as an employee of the Company or a Subsidiary or Affiliate, as applicable. Furthermore, the Company or a Subsidiary or Affiliate may
dismiss a Participant from employment at any time, free from any liability or any claim under the Plan. 

  
 - 10 - 

 28. Severability. If any provision of the Plan is or becomes or is deemed to be
invalid, illegal, or unenforceable for any reason in any jurisdiction or as to any Participant, such invalidity, illegality or unenforceability shall not affect the remaining parts of the Plan, and the Plan shall be construed and enforced as to such
jurisdiction or Participant as if the invalid, illegal or unenforceable provision had not been included. 
 29. Compliance with
Applicable Laws. The terms of this Plan are intended to comply with all Applicable Laws and will be construed accordingly. 

  
 - 11 - 

 EXHIBIT A 

VIRACTA THERAPEUTICS, INC. 

2022 EMPLOYEE STOCK PURCHASE PLAN 

SUBSCRIPTION AGREEMENT 
  

			
	          Original Application	 	Offering Date:
                                         
       
	_____ Change in Elected Contribution Amount	 	

 Capitalized terms used but not otherwise defined herein shall have the meaning given to such terms in the Viracta
Therapeutics, Inc. 2022 Employee Stock Purchase Plan. 
 1. ____________________ hereby elects to participate in the Viracta
Therapeutics, Inc. 2022 Employee Stock Purchase Plan (the “Plan”) and subscribes to purchase shares of the Company’s Common Stock in accordance with this 2022 Employee Stock Purchase Plan Subscription Agreement (the “Subscription
Agreement”) and the Plan. 
 2. I hereby authorize an Elected Contribution Amount during each Purchase Period of $___________. I
understand that, except to the extent otherwise permitted by the Administrator, Contributions will be deducted in equal installments from my payroll during each Purchase Period up to my Elected Contribution Amount. I further understand that my
Elected Contribution Amount will not exceed fifteen (15)% of the Compensation which I receive during a Purchase Period. 
 3. I hereby
authorize the Company and/or my Employer to sell shares of Common Stock acquired pursuant to an Offering under the Plan that are necessary to satisfy any Tax-Related Items legally payable by me, as specified
in Section 7 of this Subscription Agreement. 
 4. I understand that Contributions in the form of payroll deductions will be
accumulated for the purchase of shares of Common Stock at the applicable Purchase Price determined in accordance with the Plan. I understand that if I do not withdraw from an Offering Period, any accumulated payroll deductions will be used to
automatically exercise my option and purchase Common Stock under the Plan. 
 5. I have received a copy of the complete Plan and its
accompanying prospectus. I understand that my participation in the Plan is in all respects subject to the terms of the Plan. 
 6. The
Company reserves the right to modify the Plan and to impose other requirements on my participation in the Plan, on the option and on any shares of Common Stock purchased under the Plan, to the extent the Company determines it is necessary or
advisable for legal or administrative reasons. I agree to be bound by such modifications regardless of whether notice is given to me of such event, subject, in any case, to my right to withdrawal from participation in the Plan. I further agree to
sign any additional agreements or undertakings that may be necessary to accomplish the foregoing. 
 7. It is understood that currently for
a U.S. taxpayer there is no tax event for the purchase of shares under the Plan. If the U.S. tax laws change or if the laws of my non-U.S. jurisdiction result in a tax withholding obligation upon my purchase
of shares, then the issuance of such shares will be subject to me making satisfactory arrangements (as determined by the Administrator) for the payment of income, employment, social insurance, National Insurance Contributions, payroll tax, fringe
benefit tax, payment on account or other tax-related items related to my participation in the Plan and legally applicable to me (“Tax-Related Items”) that the
Administrator determines must be withheld. I hereby specifically authorize the Company and/or my Employer to withhold any Tax-Related Items from proceeds of the sale of shares of Common Stock acquired
pursuant to an Offering under the Plan through a sale arranged by the Company and I hereby authorize the Company and/or the Employer to withhold any Tax-Related Items legally payable by me from proceeds of the
sale of shares of Common Stock on my behalf pursuant to this authorization without further consent. In addition, the Company has the right (but not the obligation) to satisfy any Tax-Related Items by
reducing the number of shares of 

 
Common Stock otherwise deliverable to me. If I do not arrange for the payment of any Tax-Related Items the Company may refuse to deliver the shares to me.
If I am subject to taxation in more than one jurisdiction during an Offering Period, the Company and/or the Employer or former Employer may withhold or account for tax in greater than one jurisdiction. Regardless of any action of the Company or the
Employer, I acknowledge that the ultimate liability for all Tax-Related Items is and remains my responsibility and may exceed the amount actually withheld by the Company or the Employer. I further acknowledge
that the Company and the Employer (1) make no representations or undertakings regarding the treatment of any Tax-Related Items in connection with any aspect of my participation in the Plan; and
(2) do not commit to and are under no obligation to structure the terms of the Plan to reduce or eliminate my liability for Tax-Related Items or achieve any particular tax result. 

8. The Company may, in its sole discretion, decide to deliver any documents related to current or future participation in the Plan by
electronic means. I hereby consent to receive such documents by electronic delivery and agree to participate in the Plan through an on-line or electronic system established and maintained by the Company or
another third party designated by the Company. 
 9. The Subscription Agreement shall be governed by and construed in accordance with the
laws of the State of Delaware (without regard to its conflicts of law provisions) as such laws are applied to agreements between Delaware residents entered into and to be performed entirely within Delaware. For purposes of litigating any dispute
that arises directly or indirectly from the relationship of the parties, I hereby submit and consent to the exclusive jurisdiction of the State of Delaware and agree that such litigation shall be conducted only in the Delaware Court of Chancery or
the federal courts for the United States for the District of Delaware, and no other courts. 
 10. Notwithstanding any provision of this
Subscription Agreement, I understand that if I am working or resident in a country other than the United States, my participation in the Plan shall also be subject to the Additional Terms and Conditions for
Non-U.S. Employees set forth in Appendix A attached hereto and any special terms and conditions for my country set forth in Appendix B attached hereto. Further, I understand that if I relocate to
one of the countries included in Appendix B, the special terms and conditions for such country will apply to me to the extent the Company determines in its sole discretion that the application of such terms and conditions is necessary or advisable
for legal or administrative reasons. Appendix A and Appendix B constitute part of this Subscription Agreement. 
 11. I hereby
agree to be bound by the terms of the Plan and this Subscription. The effectiveness of this Subscription Agreement is dependent upon my eligibility to participate in the Plan. 

 

			
	Employee’s Social	 	
	Security Number:	 	                                      
                          
	Employee’s Address:	 	                                      
                          
		 	                                      
                          
		 	                                      
                          

 I ACKNOWLEDGE AND UNDERSTAND THAT THIS SUBSCRIPTION AGREEMENT INCLUDING ITS APPENDICES AND MY PARTICIPATION IN THE PLAN WILL
REMAIN IN EFFECT THROUGHOUT SUCCESSIVE OFFERING PERIODS UNLESS AFFIRMATIVELY TERMINATED BY ME. 
  

			
	 Dated:
                                         
                       
	 	                                      
                                        
                          
		 	 Signature of Employee

  
 -2- 

 EXHIBIT B 

VIRACTA THERAPEUTICS, INC. 

2022 EMPLOYEE STOCK PURCHASE PLAN 

NOTICE OF REDUCTION OF ELECTED CONTRIBUTION AMOUNT 

OR 
 WITHDRAWAL 

Check Appropriate Box 
 ☐Reduction of Elected
Contribution Amount. The undersigned Participant in the Offering Period of the Viracta Therapeutics, Inc. 2022 Employee Stock Purchase Plan that began on ____________, ______ (the “Offering Date”) hereby notifies the Company
that he or she hereby wishes to reduce his or her Elected Contribution Amount to the following amount: 
 $ _________ (the “Reduced
Elected Contribution Amount”) 
 The undersigned understands that all subsequent payroll deductions will be made pursuant to the Reduced Elected
Contribution Amount for the purchase of shares in the current Offering Period and for subsequent Offering Periods. The undersigned will be eligible to participate in succeeding Offering Periods at a higher rate of contribution only by delivering to
the Company a new Subscription Agreement. 
 ☐Withdrawal. The undersigned Participant in the Offering Period
of Viracta Therapeutics, Inc. 2022 Employee Stock Purchase Plan that began on ____________, ______ (the “Offering Date”) hereby notifies the Company that he or she hereby withdraws from the Offering Period. He or she hereby
directs the Company to pay to the undersigned as promptly as practicable all the payroll deductions credited to his or her account with respect to such Offering Period. The undersigned understands and agrees that his or her option for such Offering
Period will be terminated automatically. The undersigned understands further that no further payroll deductions will be made for the purchase of shares in the current Offering Period and the undersigned will be eligible to participate in succeeding
Offering Periods only by delivering to the Company a new Subscription Agreement. 
  

			
	 Name and Address of Participant:

	
	 
	
	 
		
	 Signature:
	 	 

 
			
		
	Date:	 	 

  
 -3-Exhibit
10.1

 

AMENDED
AND RESTATED

 

TAX
MATTERS AGREEMENT

 

By
and between

 

VINCO
VENTURES, INC.

 

and

 

CRYPTYDE,
INC.

 

Dated
as of June 7, 2022

 

THIS
AMENDED AND RESTATED TAX MATTERS AGREEMENT (this “Agreement”), effective as of May 5, 2022, is entered
into as of June 7, 2022, by and between Vinco Ventures, Inc., a Nevada corporation (“Vinco”), and Cryptyde,
Inc., a Delaware corporation and wholly owned subsidiary of Vinco (“Cryptyde”). Each of Vinco and Cryptyde
is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

 

WHEREAS,
the Parties have entered into that certain Tax Matters Agreement dated on May 5, 2022 (the “Original
Agreement”); and

 

WHEREAS,
the Parties enter into this Agreement to amend, restate, supersede, and replace the Original Agreement in its entirety, upon the terms
and conditions set forth herein.

 

WHEREAS,
pursuant to the Separation and Distribution Agreement, dated as of May 5, 2022, by and between Vinco and Cryptyde (the “Separation
Agreement”), Vinco agreed, among other things, to contribute certain assets to Cryptyde (the “Contribution”)
and to distribute all of the outstanding stock of Cryptyde to Vinco’s stockholders (the “Distribution”);

 

WHEREAS,
prior to consummation of the Distribution, Vinco was in “control” of Cryptyde (within the meaning of Section 368(c) of the
Code);

 

WHEREAS,
the Parties intend that, for federal income Tax purposes, the Contribution and the Distribution qualify as a reorganization within the
meaning of Section 368(a)(1)(D) of the Code and a distribution to which Section 355 of the Code applies and this Agreement and any related
agreement constitute a “plan of reorganization” within the meaning of Section 368 of the Code;

 

WHEREAS,
the obligation of Vinco to consummate the Contribution and Distribution is conditioned, among other things, upon the receipt of a tax
opinion from the Tax Advisor that the Contribution and the Distribution should qualify as a reorganization within the meaning of Section
368(a)(1)(D) of the Code and a distribution to which Section 355 of the Code applies (the “Tax Opinion”); and

 

WHEREAS,
the Parties wish to (a) provide for the payment of Tax liabilities and entitlement to refunds thereof, allocate responsibility for, and
cooperation in the filing of Tax Returns, and provide for certain other matters relating to Taxes, and (b) set forth certain covenants
and indemnities relating to the preservation of the intended Tax treatment of the Contribution and the Distribution.

 

    	1

     

    

 

NOW,
THEREFORE, in consideration of the foregoing and the terms, conditions, covenants and provisions of this Agreement, each of the Parties
mutually covenants and agrees as follows:

 

ARTICLE
I

 

DEFINITIONS

 

Section
1.01. General. As used in this Agreement, the following terms have the following meanings:

 

“Affiliated
Group” means an affiliated group of corporations within the meaning of Section 1504(a) of the Code, or any other group filing consolidated,
combined, or unitary Tax Returns under state, local or foreign law.

 

“Agreement”
has the meaning set forth in the preamble to this Agreement.

 

“Code”
means the Internal Revenue Code of 1986, as amended.

 

“Combined
Tax Return” means a Tax Return filed in respect of federal, state, local or foreign income Taxes for an Affiliated Group, or any
other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code).

 

“Contribution”
has the meaning set forth in the recitals to this Agreement.

 

“Cryptyde”
has the meaning set forth in the preamble to this Agreement.

 

“Cryptyde
Group” has the meaning set forth in the Separation Agreement.

 

“Distribution”
has the meaning set forth in the recitals to this Agreement.

 

“Distribution
Date” means the date on which the Distribution occurs.

 

“Effective
Time” means the time at which the Distribution becomes effective.

 

“Final
Determination” means the final resolution of liability for any Tax for any taxable period, by or as a result of: (i) a final decision,
judgment, decree, or other order by any court of competent jurisdiction that can no longer be appealed; (ii) a final settlement with
the IRS, a closing agreement or accepted offer in compromise under Section 7121 or 7122 of the Code, or a comparable agreement under
the laws of other jurisdictions, that resolves the entire Tax liability for any taxable period; or (iii) any other final resolution,
including by reason of the expiration of the applicable statute of limitations or the execution of a pre-filing agreement with the IRS
or other Tax Authority.

 

“Indemnified
Party” means the Party that is entitled to seek indemnification from the other Party pursuant to the provisions of Section 2.01.

 

    	2

     

    

 

“Indemnifying
Party” means the Party from which the other Party is entitled to seek indemnification pursuant to the provisions of Section 2.01.

 

“IRS”
means the Internal Revenue Service or any successor thereto, including its agents, representatives, and attorneys.

 

“Party”
has the meaning set forth in the preamble to this Agreement.

 

“Person”
has the meaning set forth in Section 7701(a)(1) of the Code.

 

“Post-Distribution
Period” means any taxable period (or portion thereof) beginning after the Distribution Date.

 

“Pre-Distribution
Period” means any taxable period (or portion thereof) ending on or before the Distribution Date.

 

“Separation
Agreement” has the meaning set forth in the recitals to this Agreement.

 

“Spin-Off
Businesses” means Cryptyde’s businesses relating to packaging, Bitcoin mining services, and Web3 products.

 

“Tax”
means (i) all taxes, charges, fees, duties, levies, imposts, or other similar assessments, imposed by any federal, state or local or
foreign governmental authority, including income, gross receipts, excise, property, sales, use, license, capital stock, transfer, franchise,
payroll, withholding, social security, value added, real property transfer, intangible, recordation, registration, documentary, stamp,
and other taxes of any kind whatsoever, and (ii) any interest, penalties, or additions attributable thereto.

 

“Tax
Advisor” means Seward & Kissel LLP.

 

“Tax
Arbiter” has the meaning set forth in Section 5.08.

 

“Tax
Attributes” means net operating losses, capital losses, investment tax credit carryovers, earnings and profits, foreign tax credit
carryovers, overall foreign losses, previously taxed income, separate limitation losses, deductions, credits or other comparable items,
and assets basis that could affect a Tax liability for a past or future taxable period.

 

“Tax
Authority” means any governmental authority or any subdivision, agency, commission or entity thereof or any quasi-governmental
or private body having jurisdiction over the assessment, determination, collection, or imposition of any Tax (including the IRS).

 

“Tax
Matter” has the meaning set forth in Section 4.01.

 

“Tax
Notice” has the meaning set forth in Section 2.06.

 

“Tax
Opinion” has the meaning set forth in the recitals to this Agreement.

 

    	3

     

    

 

“Tax
Opinion Documents” means the Tax Opinion and the information and representations provided by, or on behalf of, Vinco or Cryptyde
to the Tax Advisor in connection therewith.

 

“Tax
Return” means any return, report, certificate, form, or similar statement or document (including any related or supporting information
or schedule attached thereto and any information return, or declaration of estimated Tax) supplied or required to be supplied to, or
filed with, a Tax Authority in connection with the payment, determination, assessment or collection of any Tax or the administration
of any laws relating to any Tax and any amended Tax return or claim for refund.

 

“Tax-Free
Status of the Transactions” means the qualification of the Contribution and the Distribution as a reorganization within the meaning
of Section 368(a)(1)(D) of the Code and a distribution with respect to which gain or loss is not recognized by Vinco, Cryptyde, or their
respective shareholders pursuant to Section 355 of the Code.

 

“Transaction
Documents” means this Agreement and the Separation Agreement.

 

“Transfer
Taxes” means all sales, use, transfer, real property transfer, intangible, recordation, registration, documentary, stamp, or similar
Taxes imposed on the Contribution or the Distribution.

 

“Treasury
Regulations” means the final and temporary (but not proposed) income Tax regulations promulgated under the Code, as such regulations
may be amended from time to time (including corresponding provisions of succeeding regulations).

 

“Vinco”
has the meaning set forth in the preamble to this Agreement.

 

“Vinco
Group” has the meaning set forth in the Separation Agreement.

 

Section
1.02. Additional Definitions. Capitalized terms used but not defined in this Agreement have the meaning ascribed to them in the
Separation Agreement.

 

ARTICLE
II

 

ALLOCATION,
PAYMENT AND INDEMNIFICATION

 

Section
2.01. Responsibility for Taxes; Indemnification.

 

(a)
Cryptyde shall be responsible for and shall pay, and shall indemnify and hold harmless Vinco for, (i) any of its taxes for all periods
prior to and after the Distribution and (ii) any taxes of the Vinco Group for periods prior to the Distribution to the extent attributable
to the Spin-Off Businesses.

 

(b)
Vinco shall be responsible for and shall pay, and shall indemnify and hold harmless Cryptyde for, any of the taxes of the Vinco group
other than taxes for which Cryptyde is responsible.

 

    	4

     

    

 

(c)
If the Indemnifying Party is required to indemnify the Indemnified Party pursuant to this Section 2.01, the Indemnified Party shall submit
its calculations of the amount required to be paid pursuant to this Section 2.01, showing such calculations in sufficient detail so as
to permit the Indemnifying Party to understand the calculations. Subject to the following sentence, the Indemnifying Party shall pay
to the Indemnified Party, no later than twenty (20) days after the Indemnifying Party receives the Indemnified Party’s calculations,
the amount that the Indemnifying Party is required to pay the Indemnified Party under this Section 2.01. If the Indemnifying Party disagrees
with such calculations, it must notify the Indemnified Party of its disagreement in writing within fifteen (15) days of receiving such
calculations.

 

(d)
For all Tax purposes, Vinco and Cryptyde agree to treat (i) any payment required by this Agreement (other than payments with respect
to interest accruing after the Effective Time) as either a contribution by Vinco to Cryptyde or a distribution by Cryptyde to Vinco as
the case may be, occurring immediately prior to the Effective Time, and (ii) any payment of interest or nonfederal Taxes by or to a Tax
Authority as taxable or deductible, as the case may be, to the party entitled under this Agreement to retain such payment or required
under this Agreement to make such payment, in either case except as otherwise mandated by applicable law.

 

(e)
The amount of any indemnification payment pursuant to this Section 2.01 shall be reduced by the amount of any reduction in Taxes actually
realized by the Indemnified Party by the end of the taxable year in which the indemnity payment is made, and shall be increased if and
to the extent necessary to ensure that, after all required Taxes on the indemnity payment are paid (including Taxes applicable to any
increases in the indemnity payment under this Section 2.01(e)), the Indemnified Party receives the amount it would have received if the
indemnity payment was not taxable.

 

Section
2.02. Determination of Taxes Attributable to the Spin-Off Businesses.

 

(a)
For purposes of Section 2.01(a)(ii), the amount of Taxes attributable to the Spin-Off Businesses shall be determined by Cryptyde on a
pro forma Combined Tax Return of Vinco Group prepared: (i) assuming that the members of the Vinco Group were not included in the group
that filed the relevant Combined Tax Return; (ii) including only Tax items of members of the Vinco Group that were included in the relevant
Combined Tax Return; (iii) using all elections, accounting methods, and conventions used on the relevant Combined Tax Return for such
period; (iv) applying the highest statutory marginal corporate income Tax rate in effect for the relevant taxable period; (v) assuming
that the Vinco Group elects not to carry back any net operating losses; and (vi) assuming that the Vinco Group’s utilization of
any Tax Attribute carryforward or carryback is limited to the Tax Attributes of the Vinco Group that would be available if the Tax liability
of Vinco for each prior taxable year were determined in accordance with this Section 2.02.

 

(b)
The Parties shall cooperate in good faith in order to jointly determine the allocation of items of income and expense and intercompany
eliminations for purposes of preparing the pro forma Combined Tax Return of Vinco pursuant to Section 2.02(a).

 

    	5

     

    

 

Section
2.03. Payment of Sales, Use or Similar Taxes. Transfer Taxes shall be borne fifty percent (50%) by Cryptyde and fifty percent
(50%) by Vinco. Notwithstanding anything in this Section 2.03 to the contrary, the Party required by applicable law shall remit payment
for any Transfer Taxes and duly and timely file any related Tax Returns, subject to any indemnification rights it may have against the
other Party, which shall be paid in accordance with Section 2.01(c). The Parties shall cooperate in: (i) determining the amount of such
Taxes; (ii) providing all available exemption certificates; and (iii) preparing and timely filing any and all required Tax Returns for
or with respect to such Taxes with any and all appropriate Tax Authorities.

 

Section
2.04. Treatment of Equity Awards.

 

(a)
To the extent permitted by law, income Tax deductions with respect to the issuance, exercise, vesting or settlement after the Distribution
Date of any Cryptyde equity awards or Vinco equity awards shall be claimed: (i) in the case of an active officer or employee, solely
by the group that employs such officer or employee at the time of such issuance, exercise, vesting, or settlement, as applicable; (ii)
in the case of a former officer or employee, solely by the group that was the last to employ such former officer or employee; and (iii)
in the case of a director or former director (who is not an officer or employee or former officer or employee of a member of either group),
(A) solely by the Cryptyde Group if such person was, at any time before or after the Distribution, a director of any member of the Cryptyde
Group, and (B) in any other case, solely by the Vinco Group.

 

(b)
If, notwithstanding clause (a), the Vinco Group actually utilizes any deductions for a taxable period ending after the Distribution Date
with respect to (i) the issuance, exercise, vesting or settlement after the Distribution Date of any Cryptyde equity awards, or (ii)
any liability with respect to compensation required to be paid or satisfied by, or otherwise allocated to, any member of the Cryptyde
Group in accordance with any Transaction Document, Vinco shall promptly remit an amount equal to the overall net reduction in actual
cash Taxes paid by the Vinco Group (determined on a “with and without” basis) resulting from the event giving rise to such
deduction in the year of such event. If a Tax Authority subsequently reduces or disallows the use of such a deduction by the Vinco Group,
Cryptyde shall return an amount equal to the overall net increase in Tax liability of the Vinco Group owing to the Tax Authority to the
remitting party.

 

(c)
For any taxable period (or portion thereof), except as Cryptyde may at any time determine in its reasonable discretion, Cryptyde shall
satisfy, or shall cause to be satisfied, all applicable withholding and reporting responsibilities (including all income, payroll, or
other Tax reporting related to income to any current or former employees) with respect to the issuance, exercise, vesting or settlement
of Cryptyde equity awards that settle with or with respect to stock of Cryptyde.

 

(d)
For any taxable period (or portion thereof), Vinco shall satisfy, or shall cause to be satisfied, all applicable withholding and reporting
responsibilities (including all income, payroll, or other Tax reporting related to income to any current or former employees) with respect
to the exercise, vesting or settlement of Vinco equity awards that settle with or with respect to stock of Vinco. Cryptyde and Vinco
acknowledge and agree that the Parties shall cooperate with each other and with third-party providers to effectuate withholding and remittance
of Taxes, as well as required Tax reporting, in a timely manner.

 

    	6

     

    

 

Section
2.05. Tax Refunds. Cryptyde shall be entitled to any refund (and any interest thereon received from the applicable Tax Authority)
of Taxes for which Cryptyde is responsible for hereunder, Vinco shall be entitled to any refund (and any interest thereon received from
the applicable Tax Authority) of Taxes for which Vinco is responsible for hereunder, and a Party receiving a refund to which the other
Party is entitled hereunder shall pay over such refund to such other Party within twenty (20) days after such refund is received.

 

Section
2.06. Audits and Proceedings.

 

(a)
Notwithstanding any other provision hereof, if after the Distribution Date, an Indemnified Party receives any notice, letter, correspondence,
claim, or decree from any Tax Authority (a “Tax Notice”) and, upon receipt of such Tax Notice, believes it
has suffered or potentially could suffer any Tax liability for which it is indemnified pursuant to Section 2.01, the Indemnified Party
shall deliver such Tax Notice to the Indemnifying Party within ten (10) days of the receipt of such Tax Notice; provided, however, that
the failure of the Indemnified Party to provide the Tax Notice to the Indemnifying Party shall not affect the indemnification rights
of the Indemnified Party pursuant to Section 2.01, except to the extent that the Indemnifying Party is prejudiced by the Indemnified
Party’s failure to deliver such Tax Notice. If the Indemnifying Party fails within a reasonable time after notice to defend any
such Tax Notice or the resulting audit or proceeding as provided herein, the Indemnifying Party shall be bound by the results obtained
by the Indemnified Party in connection therewith. The Indemnifying Party shall pay to the Indemnified Party the amount of any Tax liability
within fifteen (15) days after a Final Determination of such Tax liability.

 

(b)
If after the Distribution Date, Cryptyde or Vinco receive a Tax Notice that could have an impact on the other Party, Cryptyde or Vinco,
as applicable, shall deliver such Tax Notice to the other Party within ten (10) days of the receipt of such Tax Notice.

 

Section
2.07. Carryforwards and Carrybacks.

 

(a)
Cryptyde shall notify Vinco after the Distribution Date of any consolidated carryover item which may be partially or totally attributed
to and carried over by Vinco or a member of its Affiliated Group and will notify Vinco of subsequent adjustments which may affect such
carryover item.

 

(b)
To the extent permitted by applicable law, Vinco shall not carry back any federal income Tax item to any Pre-Distribution Period.

 

Section
2.08. Tax Attributes. Tax Attributes arising in a Pre-Distribution Period shall be allocated to the Cryptyde Group and the Vinco
Group in accordance with the Code and Treasury Regulations. The Parties shall jointly determine the allocation of such Tax Attributes
arising in Pre-Distribution Periods as soon as reasonably practicable following the Distribution Date, and hereby agree to compute all
Taxes for Post-Distribution Periods consistently with that determination unless otherwise required by a Final Determination.

 

    	7

     

    

 

Section
2.09. Section 336(e) Election.

 

(a)
Pursuant to Treasury Regulations Sections 1.336-2(h) and (j), Cryptyde and Vinco agree that Vinco shall make a timely protective election
under Section 336(e) of the Code and the Treasury Regulations issued thereunder with respect to the Distribution for each member of the
Vinco Group that is a domestic corporation for federal income Tax purposes.

 

(b)
In the event that an election contemplated in Section 2.9(a) is made and becomes effective, then the Parties shall share in any Tax benefit
derived as a result of such election in accordance with the Parties’ relative responsibility for such Taxes under this Article
II, and payments shall be made between the Parties, if necessary.

 

(c)
The Parties shall cooperate in good faith in order to determine whether to make any elections contemplated in Section 2.09(a) and in
the timely completion of such elections, if any.

 

ARTICLE
III

 

TAX-FREE
STATUS OF THE TRANSACTIONS

 

Section
3.01. Representations and Warranties.

 

(a)
Vinco. Vinco hereby represents and warrants or covenants and agrees, as appropriate, that the facts presented and the representations
made in the Vinco Tax Representation Letter are, or will be from the time presented or made through and including the Effective Time
and thereafter, true, correct, and complete in all respects.

 

(b)
Cryptyde. Cryptyde hereby represents and warrants or covenants and agrees, as appropriate, that the facts presented and the representations
made in the Cryptyde Tax Representation Letter and any other materials (including the Revenue Procedure 96-30 checklist) delivered or
deliverable by Cryptyde in connection with the rendering by the Tax Advisor of the Tax Opinion are, or will be from the time presented
or made through and including the Effective Time and thereafter, true, correct, and complete in all respects.

 

(c)
No Contrary Knowledge. Each of Cryptyde and Vinco represents and warrants that it knows of no fact that may cause the Tax treatment of
the Contribution or the Distribution to be other than the Tax-Free Status of the Transactions.

 

Section
3.02. Covenants.

 

(a)
Preservation of Tax-Free Status. Neither Cryptyde nor Vinco shall take or fail to take any action within its control that would negate
the Tax-Free Status of the Transactions.

 

(b)
Tax Reporting. Each of Cryptyde and Vinco covenants and agrees that it will not take any position on any Tax Return that is inconsistent
with the Tax-Free Status of the Transactions.

 

(c)
Actions Consistent with Representations and Covenants. Neither Cryptyde nor Vinco shall take any action, or to fail to take any action,
which action or failure would be inconsistent with or cause to be untrue any material information, covenant, or representation in this
Agreement, the Separation Agreement, or the Tax Opinion Documents.

 

    	8

     

    

 

(d)
Plan or Series of Related Transactions. For a period of two (2) years from the Distribution Date, none of Cryptyde, its affiliates, or
any of their respective officers, directors or authorized agents will enter into any agreement, understanding or arrangement, or any
substantial negotiations with respect to any transaction or series of transactions, including any issuance or transfer of an option (within
the meaning of Section 355(e) of the Code), that is for purposes of Section 355(e) of the Code and the Treasury Regulations thereunder
(including, for purposes of this Section 3.02(d), any proposed income tax regulations to the extent no final or temporary income tax
regulations have been issued that supersede such proposed regulations), part of a plan or series of related transactions with the Distribution
pursuant to which one or more Persons acquire, directly or indirectly, stock possessing fifty percent (50%) or more of the total combined
voting power or value of all classes of stock of Cryptyde.

 

(e)
During the two-year period following the Distribution Date:

 

(i)
Cryptyde shall (A) maintain its status as a company engaged in an active trade or business for purposes of Section 355(b)(2) of the Code,
and (B) not engage in any transaction that would result in it ceasing to be a company engaged in an active trade or business for purposes
of Section 355(b)(2) of the Code.

 

(ii)
Cryptyde shall not, and shall not agree to, liquidate or merge, consolidate, or amalgamate with any other Person.

 

(iii)
Cryptyde shall not take any action that could reasonably be expected to cause the Transfer and Distribution to fail to qualify as tax-free
transactions for U.S. federal income tax purposes.

 

ARTICLE
IV

 

COOPERATION

 

Section
4.01. General Cooperation. The Parties shall each cooperate fully with all reasonable requests in writing from the other Party,
or from an agent, representative or advisor to such Party, in connection with the preparation and filing of Tax Returns, claims for Tax
refunds, Tax proceedings, and calculations of amounts required to be paid pursuant to this Agreement, in each case, related or attributable
to or arising in connection with Taxes of any of the Parties covered by this Agreement and the establishment of any reserve required
in connection with any financial reporting (a “Tax Matter”). Such cooperation shall include the provision of
any information reasonably necessary or helpful in connection with a Tax Matter and shall include, at each Party’s own cost:

 

(a)
the provision of any Tax Returns of the Parties, books, records (including information regarding ownership and Tax basis of property),
documentation and other information relating to such Tax Returns, including accompanying schedules, related work papers, and documents
relating to rulings or other determinations by Tax Authorities;

 

(b)
the execution of any document (including any power of attorney) in connection with any Tax proceedings of any of the Parties, or the
filing of a Tax Return or a Tax refund claim of the Parties;

 

    	9

     

    

 

(c)
the use of the Party’s reasonable best efforts to obtain any documentation in connection with a Tax Matter; and

 

(d)
the use of the Party’s reasonable best efforts to obtain any Tax Returns (including accompanying schedules, related work papers,
and documents), documents, books, records or other information in connection with the filing of any Tax Returns of any of the Parties.

 

Each
Party shall make its employees, advisors, and facilities available, without charge, on a reasonable and mutually convenient basis in
connection with the foregoing matters.

 

Section
4.02. Retention of Records. Cryptyde and Vinco shall retain or cause to be retained all Tax Returns, schedules and workpapers,
and all material records or other documents relating thereto in their possession, until sixty (60) days after the expiration of the applicable
statute of limitations (including any waivers or extensions thereof) of the taxable periods to which such Tax Returns and other documents
relate or until the expiration of any additional period that any Party reasonably requests, in writing, with respect to specific material
records or documents. A Party intending to destroy any material records or documents required to be retained pursuant to this Section
4.02 shall provide the other Party with reasonable advance notice and the opportunity to copy or take possession of such records and
documents. The Parties hereto will notify each other in writing of any waivers or extensions of the applicable statute of limitations
that may affect the period for which the foregoing records or other documents must be retained.

 

ARTICLE
V

 

MISCELLANEOUS

 

Section
5.01. Tax Sharing Agreements. All Tax sharing, indemnification and similar agreements, written or unwritten, as between Cryptyde,
on the one hand, and Vinco, on the other (other than this Agreement and any other Transaction Document), shall be or shall have been
terminated no later than the Effective Time and, after the Effective Time, neither Cryptyde nor Vinco shall have any further rights or
obligations under any such Tax sharing, indemnification or similar agreement.

 

Section
5.02. Interest on Late Payments. With respect to any payment between the Parties pursuant to this Agreement not made by the due
date set forth in this Agreement for such payment, the outstanding amount will accrue interest at a rate per annum equal to the rate
in effect for underpayments under Section 6621 of the Code from such due date to and including the payment date.

 

Section
5.03. Survival of Covenants. Except as otherwise contemplated by this Agreement, all covenants and agreements of the Parties contained
in this Agreement shall survive the Effective Time and remain in full force and effect in accordance with their applicable terms; provided,
however, that the representations and warranties and all indemnification for Taxes shall survive until sixty (60) days following the
expiration of the applicable statute of limitations (taking into account all extensions thereof), if any, of the Tax that gave rise to
the indemnification; provided, further, that, in the event that notice for indemnification has been given within the applicable survival
period, such indemnification shall survive until such time as such claim is finally resolved.

 

    	10

     

    

 

Section
5.04. Termination. Notwithstanding any provision to the contrary, this Agreement may be terminated and the Distribution abandoned
at any time prior to the Effective Time by either Party in its sole discretion without the prior approval of the other Party. In the
event of such termination, this Agreement shall become void and no party, or any of its officers and directors, shall have any liability
to any Person by reason of this Agreement. After the Effective Time, this Agreement may not be terminated except by an agreement in writing
signed by each of the Parties to this Agreement.

 

Section
5.05. Severability. If any term or other provision of this Agreement is invalid, illegal or incapable of being enforced under
any law or as a matter of public policy, all other conditions and provisions of this Agreement shall remain in full force and effect.
Upon such determination that any term or other provision is invalid, illegal or incapable of being enforced, the Parties to this Agreement
shall negotiate in good faith to modify this Agreement so as to effect the original intent of the parties as closely as possible in a
mutually acceptable manner in order that the transactions contemplated by this Agreement be consummated as originally contemplated to
the greatest extent possible.

 

Section
5.06. Entire Agreement. Except as otherwise expressly provided in this Agreement, this Agreement constitutes the entire agreement
of the Parties hereto with respect to the subject matter of this Agreement and supersedes all prior agreements and undertakings, both
written and oral, between or on behalf of the Parties hereto with respect to the subject matter of this Agreement.

 

Section
5.07. Effective Date. This Agreement shall become effective only upon the occurrence of the Distribution.

 

Section
5.08. Dispute Resolution. In the event of any dispute relating to this Agreement, the Parties shall work together in good faith
to resolve such dispute within thirty (30) days. In the event that such dispute is not resolved, upon written notice by a Party after
such thirty (30)-day period, the matter shall be referred to a Tax counsel or other tax advisor of recognized national standing (the
“Tax Arbiter”) that will be jointly chosen by Cryptyde and Vinco. The Tax Arbiter may, in its discretion, obtain
the services of any third party necessary to assist it in resolving the dispute. The Tax Arbiter shall furnish written notice to the
parties to the dispute of its resolution of the dispute as soon as practicable, but in any event no later than ninety (90) days after
acceptance of the matter for resolution. Any such resolution by the Tax Arbiter shall be binding on the Parties, and the Parties shall
take, or cause to be taken, any action necessary to implement such resolution. All fees and expenses of the Tax Arbiter shall be shared
equally by the Parties.

 

[Signature
Page Follows]

 

    	11

     

    

 

IN
WITNESS WHEREOF, the Parties hereto have caused this Agreement to be duly by their respective authorized officers as of the date first
above written.

 

	 	VINCO
    VENTURES, INC.
	 	 	              
	 	By:	 Philip
                                            Jones 

	 	 	 
	 	 	/s/
                                            Vinco Ventures, Inc.

	 	 	 
	 	CRYPTYDE,
    INC.
	 	 	 
	 	By:	 Brian
                                            McFadden 

	 	 	 
	 	 	/s/
                                            Cryptyde, Inc.

 

    	12

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