Contract analysis

Section 1. Taxpayer Information Taxpayer name(s) and address: Penterra Pharmaceuticals Corp. 2200 Independence Boulevard Princeton Junction, NJ 08550 Taxpayer Identification Number (EIN): 22-3741856 Daytime Telephone Number: (609) 555-4100 Plan Number (if applicable): N/A Fax Number: (609) 555-4105

Section 2. Representative(s) Note: Representatives must sign and date this form in Part II, Declaration of Representative. If more than four representatives are to be appointed, attach an additional Form 2848 for the additional representatives. Representative 1. Name: Leonard Cross CAF No.: 7829-40156R PTIN: P01846723 Telephone No.: (215) 555-7600 Fax No.: (215) 555-7601 Address: 1735 Market Street, Suite 3100, Phila

Section 3. Tax Matters The taxpayer hereby appoints the above-named representative(s) to represent the taxpayer before the Internal Revenue Service for the following tax matters: The authority granted herein covers all phases of the above-referenced examination, including without limitation: the receipt of and response to Information Document Requests (IDRs); participation in opening conferences, progress conferences

Section 4. Specific Use Not Recorded on Centralized Authorization File (CAF) Check if the power of attorney is for a specific use not recorded on CAF: This Power of Attorney IS to be recorded on the Centralized Authorization File (CAF).

Section 5. Acts Authorized The representatives named in Section 2 are authorized to receive and inspect confidential tax information and to perform any and all acts that the taxpayer can perform with respect to the tax matters described in Section 3 above, including but not limited to the following: (a) Receiving and inspecting confidential tax information, including tax returns, return information, and records perta

Section 6. Retention / Revocation of Prior Power(s) of Attorney The filing of this Power of Attorney does NOT revoke any prior powers of attorney currently on file with the Internal Revenue Service for the same tax matters and periods unless expressly indicated below. Check if you want to revoke all prior powers of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covere

Section 7. Taxpayer Signature IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the legal authority to execute this form on behalf of the taxpayer. IF THIS POWER OF ATTORNEY IS NOT SIGNED AND DATED, IT WILL BE RETURNED. PENTERRA P

1. Leonard Cross — Partner, Tax Controversy and Litigation Group (Responsible Partner)

2. Sylvia Hartwell — Partner, Tax Controversy and Litigation Group (Billing Partner)

3. Garrett Simmons — Senior Associate, Tax Controversy and Litigation Group (Lead Associate)

4. Leila Nazari — Associate, Tax Controversy and Litigation Group (Working Associate) As set forth in the enclosed Form 2848, the scope of the Power of Attorney encompasses all phases of the examination, including the receipt of and response to Information Document Requests (IDRs), attendance at opening conferences and progress conferences, the filing of any protest, representation before IRS Appeals, and any related