SEC Contract Filing

Filing Date: 2022-08-15

Document Content:
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<TYPE>EX-10.10
<SEQUENCE>9
<FILENAME>tm2221514d1_ex10-10.htm
<DESCRIPTION>EXHIBIT 10.10
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<P STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: right; margin-top: 0; margin-bottom: 0"><B>Exhibit 10.10</B></P>

<P STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WAG! GROUP CO. 2022 EMPLOYEE
STOCK PURCHASE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">1.<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;
</FONT><U>Purpose</U>. The Company, by means of the Plan, seeks to retain the services of Eligible Employees of the Company and its Designated
Companies, to secure and retain the services of new employees and to provide incentives for such persons to exert maximum efforts for
the success of the Company and its Designated Corporations, in each case by offering such Eligible Employees the opportunity to acquire
a proprietary interest in the success of the Company, or to increase such interest, by acquiring shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">The Company intends for
the Plan to have two components: a component that is intended to qualify as an &ldquo;employee stock purchase plan&rdquo; under Section
423 of the Code (the &ldquo;423 Component&rdquo;) and a component that is not intended to qualify as an &ldquo;employee stock purchase
plan&rdquo; under Section 423 of the Code (the &ldquo;Non-423 Component&rdquo;). 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. An option to purchase shares of Common Stock under the Non-423 Component will be granted pursuant to rules,
procedures, or sub-plans adopted by the Administrator designed to achieve tax, securities laws, or other objectives for Eligible Employees
and the Company. Except as otherwise provided herein, the Non-423 Component will operate and be administered in the same manner as the
423 Component.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">2.&nbsp; <U>Definitions</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;
</FONT>&ldquo;<U>Administrator</U>&rdquo; means the Board or any Committee designated by the Board to administer the Plan pursuant to
Section 14.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;
</FONT>&ldquo;<U>Affiliate</U>&rdquo; means any entity, other than a Subsidiary, in which the Company has an equity or other ownership
interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;
</FONT>&ldquo;<U>Applicable Laws</U>&rdquo; means the requirements relating to the administration of equity-based awards, including but
not limited to 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 laws of any foreign
country or jurisdiction where options are, or will be, granted under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(d)&nbsp;
 &ldquo;<U>Board</U>&rdquo; means the Board of Directors of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp; &nbsp; &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 15pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(e)&nbsp;
 &ldquo;<U>Change in Control</U>&rdquo; means the occurrence of any of the following events:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 37pt; margin-top: 0pt; margin-bottom: 0pt; text-indent: 19.95pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;
</FONT>A change in the ownership of the Company that occurs on the date that any one person, or more than one person acting as a group
(&ldquo;<U>Person</U>&rdquo;), acquires ownership of the stock of the Company that, together with the stock held by