Document:

Exhibit
10.82

 

	EXPLANATORY
    NOTE: [***] INDICATES THE PORTION OF THIS EXHIBIT	
	THAT
    HAS BEEN OMITTED BECAUSE IT IS BOTH (I) NOT MATERIAL
	AND
                                            (II) WOULD BE COMPETITIVELY HARMFUL IF PUBLICLY

                                                         DISCLOSED.

 

PHARMACEUTICS
INTERNATIONAL, INC. SERVICES CHANGE ORDER

 

	Initiation
                                            Date

    2/28/2022
	Project
                                            Number:

    27AIM01
	Change
                                            Order Number:

                                              1

	 

                                                                                                                                                                                                             AIM
                                            ImmunoTech Inc. Contact:

    Victoria
    Scott, Director of Quality & Regulatory Affairs

     

    Corporate
    Address:

    2117
    SW Highway 484

    Ocala,
    FL 34473

    Corporate
    Phone 352-448-7797

    Corporate
    Fax: 352-480-4620

    Email:
    Victoria.Scott@AIMimmuno.com

     

    Pii
    Contact:

    Luis
    Molina, Director, Business Management

     

    Corporate
    Address:

    10819
    Gilroy Road

    Hunt
    Valley, MD 21031

    Corporate
    Phone:410-584-0001

    Email:
    lmolina@pharm-int.com

     

	Change
    Order Title: Manufacture placebo feasibility batch; Method transfer for in-process assay – Ampligen sterile solution

 

I.
Change in Scope and Associated Costs

 

	Activity	COST	Total
    Cost
	 

                                                                                                                                                                                             AIM
                                            ImmunoTech Inc. (“Client”) has requested Pii provide method transfer services
                                            for in-process assay.

    AIM
    ImmunoTech has authorized Pii to issue this Change Order, which covers the activities/deliverables and any equipment/material listed
    in the following sections.
	 	 
	 

                                                                                                                                                                                             Section
                                            1: Method transfer for in-process assay.

     
	$[***]	$[***]

	Section
    2: Manufacture of Placebo Feasibility cGMP Batch.		

	 	●	Pii
    will manufacture one (1) placebo feasibility batch with NO filling and Compounding and Filtration only.	 	 

	 	○	Tests
    to be performed	$[***]	$[***]

	 	■	pH

    
	 	 
	 	■	osmolality
	 	 
	 	 	 	 	 

	Section
    3: Materials Testing Charge – Estimate only (Actuals will be billed)	 	 
	API:	 	 
	 	●	Full
    release testing will be charged at $[***] / lot	 	 
	 	●	ID
    release at $[***] / lot	 	 

 

	27AIM01
    CO1	March
    25, 2022	Page
    1 of 4
	 	CONFIDENTIAL	 

 

    	 

     

    

 

	 	 	Note:
    For the engineering trial mentioned in section 2, water will be used as the testing material	 	 
	Excipients:	 	 
	 	●	USP/NF
    and EP/JP full release testing will be charged at $8,500 / lot	 	 
	 	●	PII
    will use stock excipients where applicable and may opt to charge on a per kg basis	 	 
	 	●	ID
    release at $[***] / lot	 	 
	Packaging
    Components:	 	 
	 	●	USP/NF
    full release testing will be charged at $[***] / lot	 	 
	 	●	PII
    will use stock components where applicable and may opt to charge on a per unit basis	 	 
	 	●	ID
    release at $[***] / lot	 	 
	Note:	 	 
	 	●	Any
    outsourced testing not conducted at Pii for API, Excipients, or Packaging Components will be invoiced as a pass through + handling
    costs as per the terms of the agreement.	 	
	 	 	Sub-Total:	$[***]
	 	 	Estimated
                                            Costs for Pass Through:

    (For
    budgeting purposes only based on 20% of subtotal; actuals will be billed as noted herein)
	

                                                                                 

                                                                                $[***]

 

In
addition to the above costs:

 

	 	●	Client
    shall pay to Pii upon receipt of Pii’s invoice by Client for all non-capital materials (excipients, packaging components, HPLC
    columns, analytical standards, microbial testing and tooling) used in the study at cost plus 10%. Pii shall obtain Client’s
    prior written approval for any expenditure greater than $5,000. For high priced items more than $5,000, Pii will charge cost plus
    5% to Client . Pii shall invoice Client for all reasonable and normal out-of-pocket travel-related expenses, including airfare, room
    & board, car rental and the like, of Pii during any technology transfer phase or project update meetings requested in advance
    by Client.
	 	●	Any
    excipients, materials or components ordered as specialized items (not standard stock items) for use in the project will be invoiced
    in full to Client. A handling fee will apply as noted above. Payment is due within 45 days of receipt of invoice by Client.
	 	●	Materials
    Usage and Testing will be per the terms of the original agreement (“Materials Charges and Testing (Estimate Only)” of
    Section III: Cost)
	 	●	Any
    OOS investigation and testing that is not considered to be Pii laboratory error will be billed at a rate of $300/hour.
	 	●	Any
    remaining stock of specialized items ordered on behalf of Client or shipped to Pii by Client will be shipped to Client upon notification
    by Pii. Client will be solely responsible for cost of shipment and a shipment preparation fee of $1,500 will be applied.
	 	● 	Shipments
    outside of Agreement work scope will be invoiced as per the following:

	 	a)	Shipment
    requests with three (3) day notice or more will be charged at $500 plus shipping costs and a 10% service charge on shipping.
	 	b)	Shipment
    requests with two (2) day notice will be charged at $1,000 plus shipping costs and a 10% service charge on shipping.
	 	c)	Shipment
    requests with twenty-four (24) hour notice will be charged at $1,500 plus shipping costs and a 10% service charge on shipping.

 

	27AIM01
    CO1	March
    25, 2022	Page
    2 of 4
	 	CONFIDENTIAL	 

 

    	 

     

    

 

II.
Payment Schedule

 

	Milestones	Activity	Amount
    Due
	Change
                                            Order

    Initiation
	Change
                                            Order Initiation (Non-refundable)- 27AIM01 CO1 – Manufacture placebo feasibility
                                            batch; Method transfer for in-process assay – Ampligen sterile solution.

     

    Please
    remit payment upon receipt of Pii invoice.
	$[***]

	 	Completion
    of Analytical Method for In-Process Assay	 
	 	 	 	 
	1	●	Provision
    of Draft of the Method Transfer Report sent to AIM ImmunoTech, Inc. for the in-process Assay	$[***]
	 	 	 	 
	2	Completion
                                            of Manufacturing of Placebo Feasibility Batch

                                                                                 
	$[***]
	 	●	R&D
    reviewed executed Feasibility Batch Record sent to AIM ImmunoTech, Inc.	 
	Total	$$[***]

 

	27AIM01
    CO1	March
    25, 2022	Page
    3 of 4
	 	CONFIDENTIAL	 

 

    	 

     

    

 

III.
Signatures

 

This
Agreement is Change Order No. 1 to Service Agreement No. 27AIM01 executed by AIM ImmunoTech Inc. and Pii dated December 22, 2020.

 

	Pii
    Signatory	 	Signature
    and Date
	 	 	 
	John
    Guthrie	 	/s/
John Guthrie	March
    8, 2022
	Chief
    Financial Officer	 	 	 
	 	 	 	 
	Client
    Signatory (Client Representative)	 	 	 
	 	 	 	 
	Ellen
    M. Lintal	 	/s/
    Ellen M Lintal	March
    8, 2022
	Chief
    Financial Officer	 	 	 

 

Purchase
Order Number: __________________

(Provided
by Client if necessary)

 

	27AIM01
    CO1	March
    25, 2022	Page
    4 of 4
	 	CONFIDENTIALTHE SECURITIES OFFERED HEREBY HAVE NOT BEEN REGISTERED UNDER THE SECURITIES
ACT OF 1933 (THE "ACT") AND ARE PROPOSED TO BE ISSUED IN RELIANCE UPON AN EXEMPTION FROM THE REGISTRATION REQUIREMENTS OF THE
ACT PROVIDED BY REGULATION S PROMULGATED UNDER THE ACT. UPON ANY SALE, SUCH SECURITIES MAY NOT BE REOFFERED FOR SALE OR RESOLD OR OTHERWISE
TRANSFERRED EXCEPT IN ACCORDANCE WITH THE PROVISIONS OF REGULATION S, PURSUANT TO AN EFFECTIVE REGISTRATION UNDER THE ACT, OR PURSUANT
TO AN AVAILABLE EXEMPTION FROM REGISTRATION UNDER THE ACT. HEDGING TRANSACTIONS INVOLVING THE SECURITIES MAY NOT BE CONDUCTED UNLESS
IN COMPLIANCE WITH THE ACT.

 

SUBSCRIPTION AGREEMENT

 

Next Meats
Holdings, Inc.

 

This SUBSCRIPTION AGREEMENT is made as of this ____ day of March
2022, by and between Next Meats Holdings, Inc., a Nevada corporation, (the "Company") with its address at 3F 1-16-13
Ebisu Minami Shibuya-ku, Tokyo, 150-0022, and the undersigned (the "Subscriber").

 

WHEREAS:

 

	A.	The Company desires to issue a maximum of ________________________, (__________) shares of common stock of the Company at a price of $______ USD per share (the "Offering") pursuant to Regulation S of the United States Securities Act of 1933 (the “Act”).

 

	B.	The Subscriber desires to acquire the number of shares of the Offering set forth on the signature page hereof (the "Shares") on the terms and subject to the conditions of this Subscription Agreement.

 

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

 

1. SUBSCRIPTION FOR SHARES

 

1.1 Subject to the terms and conditions hereinafter set forth, the Subscriber
hereby subscribes for and agrees to purchase from the Company such number of Shares as is set forth upon the signature page hereof at
a price equal to $______ USD per Share.  Upon execution, the subscription by the Subscriber will be irrevocable.

 

1.2  The purchase price is payable by the Subscriber contemporaneously
with the execution and delivery of this Subscription Agreement.

 

1.3 Upon execution by the Company, the Company agrees to sell such Shares
to the Subscriber for said purchase price subject to the Company's right to sell to the Subscriber such lesser number of Shares as it
may, in its sole discretion, deem necessary or desirable.

 

1.4 Any acceptance by the Company of the Subscriber is conditional upon
compliance with all securities laws and other applicable laws of the jurisdiction in which the Subscriber is a resident.  Each
Subscriber will deliver to the Company all other documentation, agreements, representations, and requisite government forms required by
the Company as required to comply with all securities laws and other applicable laws of the jurisdiction of the Subscriber.  The
Company will not grant any registration or other qualification rights to any Subscriber.

 

 

2. REGULATION S AGREEMENTS OF THE SUBSCRIBER

 

2.1 The Subscriber agrees to resell the Shares only in accordance with
the provisions of Regulation S of the Act pursuant to registration under the Act, or pursuant to an available exemption from registration
pursuant to the Act.

 

2.2 The Subscriber agrees not to engage in hedging transactions with regard
to the Shares unless in compliance with the Act.

 

2.3 The Subscriber acknowledges and agrees that all certificates representing
the Shares will be endorsed with the following legend in accordance with Regulation S of the Act:

 

“THE SECURITIES REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN
REGISTERED UNDER THE SECURITIES ACT OF 1933 (THE "ACT") AND HAVE BEEN ISSUED IN RELIANCE UPON AN EXEMPTION FROM THE REGISTRATION
REQUIREMENTS OF THE ACT PROVIDED BY REGULATION S PROMULGATED UNDER THE ACT. SUCH SECURITIES MAY NOT BE REOFFERED FOR SALE OR RESOLD OR
OTHERWISE TRANSFERRED EXCEPT IN ACCORDANCE WITH THE PROVISIONS OF REGULATION S, PURSUANT TO AN EFFECTIVE REGISTRATION UNDER THE ACT, OR
PURSUANT TO AN AVAILABLE EXEMPTION FROM REGISTRATION UNDER THE ACT.  HEDGING TRANSACTIONS INVOLVING THE SECURITIES MAY NOT BE
CONDUCTED UNLESS IN COMPLIANCE WITH THE ACT.”

 

2.4 The Subscriber and the Company agree that the Company will refuse to
register any transfer of the Shares not made in accordance with the provisions of Regulation S of the Act, pursuant to registration under
the Act, or pursuant to an available exemption from registration.

 

3. REPRESENTATIONS AND WARRANTIES BY SUBSCRIBER

 

3.1 The Subscriber represents and warrants to the Company and acknowledges
that the Company is relying upon the Subscriber’s representations and warranties in agreeing to sell the Shares to the Subscriber
that:

 

The Subscriber is not a “U.S. Person” as defined by Regulation
S of the Act and is not acquiring the Shares for the account or benefit of a U.S. Person.

 

 A “U.S. Person” is defined by Regulation S of the
Act to be any person who is:

 

	·	
    any natural person resident in the United States;

     

	·	
    any partnership or corporation organized or Inc. under the laws of the
    United States;

     

 

	·	
    any estate of which any executor or administrator is a U.S. person;

     

	·	
    any trust of which any trustee is a U.S. person;

     

 

	·	
    any agency or branch of a foreign entity located in the United States;

     

	·	
    any non-discretionary account or similar account (other than an estate
    or trust) held by a dealer or other fiduciary organized, incorporate, or (if an individual) resident in the United States; and

     

 

	·	any partnership or corporation if organized or Inc. under the laws of any foreign jurisdiction; and formed by a U.S. person principally for the purpose of investing in securities not registered under the Act, unless it is organized or Inc., and owned, by accredited investors [as defined in Section 230.501(a) of the Act] who are not natural persons, estates or trusts.

 

 

The Subscriber recognizes that this purchase of Shares involves a high
degree of risk in that the Company has only conducted nominal operations since inception and is currently deemed to be a shell company.
Subscriber acknowledges that they understand the Company may require substantial funds in addition to the proceeds of this private placement.

 

Subscriber acknowledges and agrees that proceeds from the sale of the Shares
herein may be used by the Company to fund any operations of its current, or future subsidiaries it may operate through.

 

An investment in the Company is highly speculative and only investors who
can afford the loss of their entire investment should consider investing in the Company and the Shares.

 

The Subscriber has had full opportunity to review information regarding
the business and financial condition of the Company with the Subscriber’s legal and financial advisers prior to execution of this
Subscription Agreement.

 

The Subscriber has such knowledge and experience in finance, securities,
investments, including investment in non-listed and non- registered securities, and other business matters so as to be able to protect
its interests in connection with this transaction.

 

The Subscriber acknowledges that a minimal market for the Shares presently
exists and a greater demand for the Shares may not further develop in the future, and accordingly the Subscriber may not be able to liquidate
its investment.

 

The Subscriber hereby acknowledges that this offering of Shares has not
been reviewed by the United States Securities and Exchange Commission (the "SEC") and that the Shares are being issued by the
Company pursuant to an exemption from registration provided by Regulation S pursuant to the United States Securities Act.

 

The Subscriber is acquiring the Shares as principal for the Subscriber's
own benefit.

 

The Subscriber is not aware of any advertisement of the Shares.

 

The Subscriber is acquiring the Shares subscribed to hereunder as an investment
for the Subscriber's own account, not as a nominee or agent, and not with a view toward the resale or distribution of any part thereof,
and the Subscriber has no present intention of selling, granting any participation in, or otherwise distributing the same.

 

The Subscriber does not have any contract, undertaking, agreement or arrangement
with any person  to sell, transfer or grant participation  to such person, or to any third person, with respect to
any of the Shares sold hereby.

 

The Subscriber has full power and authority to enter into this Agreement
which constitutes a valid and legally binding obligation, enforceable in accordance with its terms.

 

The Subscriber can bear the economic risk of this investment and was not
organized for the purpose of acquiring the Shares.

 

The Subscriber has satisfied himself or herself as to the full observance
of the laws of his or her jurisdiction in connection with any invitation to subscribe for the Shares and/or any use of this Agreement,
including (i) the legal requirements within his/her jurisdiction for the purchase of the Shares, (ii) any foreign exchange restrictions
applicable to such purchase, (iii) any governmental or other consents that may need to be obtained, and (iv) the income tax and other
tax consequences, if any, that may be relevant to the purchase, holding, redemption, sale, or transfer of the Shares.

 

 

 4.  REPRESENTATIONS BY THE COMPANY

 

4.1  The Company represents and warrants to the Subscriber that:

 

	(A)	The Company is a corporation duly organized, existing and in good standing under the laws of the State of Nevada and has the corporate power to conduct the business which it conducts and proposes to conduct.

 

	(B)	Upon issue, the Shares will be duly and validly issued, fully paid and non-assessable common shares in the capital of the Company.

 

5. TERMS OF SUBSCRIPTION

 

5.1 Pending acceptance of this subscription by the Company, all subscription
funds paid hereunder shall be deposited with White Knight Co., Ltd., a Japanese corporation, the Company’s designated agent, (“Designee”)
and or Next Meats Holdings or one of its subsidiaries. If applicable, the Company’s Designee agrees to make available
to the Company, or a current or future wholly owned subsidiary the Company may operate through, for the purposes set forth in the disclosure
statement, all subscription funds immediately upon request by the Company.  In the event the subscription is not accepted, the
subscription funds will constitute a non-interest bearing demand loan of the Subscriber to the Company.

 

5.2 The Subscriber hereby authorizes and directs the Company to deliver
the securities to be issued to such Subscriber pursuant to this Subscription Agreement to the Subscriber’s address indicated herein.

 

5.3 The Subscriber acknowledges and agrees that the subscription for the
Shares and the Company's acceptance of the subscription is not subject to any minimum subscription for the Offering.

 

6. MISCELLANEOUS

 

6.1 Any notice or other communication given hereunder shall be deemed sufficient
if in writing and sent by registered or certified mail, return receipt requested, addressed to the Company at the address listed at the
top of this agreement, and to the Subscriber at his or her address indicated on the last page of this Subscription Agreement. Notices
shall be deemed to have been given on the date of mailing, except notices of change of address, which shall be deemed to have been given
when received.

 

6.2 Notwithstanding the place where this Subscription Agreement may be
executed by any of the parties hereto, the parties expressly agree that all the terms and provisions hereof shall be construed in accordance
with and governed by the laws of the State of Nevada.

 

6.3 The parties agree to execute and deliver all such further documents,
agreements and instruments and take such other and further action as may be necessary or appropriate to carry out the purposes and intent
of this Subscription Agreement.

 

 

7. REPRESENTATIONS BY FOREIGN RESIDENTS

 

7.1  If the Subscriber is a foreign resident, the Subscriber
represents to the Company that the Subscriber is a resident of a foreign jurisdiction, and not a US citizen.

 

	  □	(i)	a spouse, parent, brother, sister or child of Koichi Ishizuka, a senior officer or director of the Company ;

 

	  □	(ii)	a close friend or business associate of Koichi Ishizuka, a senior officer or director of the Company , or

 

	  □	(iii)	a company, all of the voting securities of which are beneficially owned by one or more of a spouse, parent, brother, sister, child or close personal friend or business associate of Koichi Ishizuka, a senior officer or director of the Company.

 

IN WITNESS WHEREOF, this Subscription Agreement is executed as of
the day and year first written above.

 

Issuer Name: Next Meats Holdings, Inc.

 

Number of Common Shares Subscribed For: ___________________

 

Price Per Share: $                USD

 

Total Subscription Amount in USD (Shares X Price Per Share):   $                          
           USD

 

Name of Subscriber: _______________________

 

Address of Subscriber: ___________________________

 

(Subscriber’s Email Address): _____________________________

 

(Subscriber’s ID Number if applicable): _____________________________

 

Signature of Subscriber : _________________________________________

(Name of Subscriber:____________________)

 

Title of Signing Person (if Subscriber is a Company): _____________________

 

 

ACCEPTED BY:

 

Next Meats Holdings, Inc.

 

	Signature of Authorized Signatory: ________________________

 

	Name of Authorized Signatory: Koichi Ishizuka

 

	Position of Authorized Signatory: Chief Financial Officer

 

Date of Acceptance: March ____, 2022

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