ORGANIZATION, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Cash, Cash Equivalents and Restricted Cash, Reconciliation

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same such amounts shown in the statements of cash flows.

(in thousands)	June 30, 2020		December 31, 2019
Cash and cash equivalents	$	66,408	$	91,028
Restricted cash, current	87		2,788
Restricted cash, non-current	1,500		—
Total cash, cash equivalents and restricted cash shown in the statements of cash flows	$	67,995	$	93,816

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following:

(in thousands)	June 30, 2020		December 31, 2019
Accrued payroll	$	2,104	$	2,032
Accrued patient treatment costs	954		1,162
Accrued manufacturing costs	273		2,230
Accrued professional services	639		654
Accrued obligations under material supply agreements	1,123		1,121
Accrued other	2,015		2,571
Total accrued expenses and other current liabilities	$	7,108	$	9,770

Earnings Per Share, Potentially Dilutive Securities

The following outstanding shares of common stock equivalents were excluded from the computations of diluted net loss per share of common stock attributable to common stockholders for the periods presented as the effect of including such securities would be anti-dilutive.

	June 30, 2020	June 30, 2019
Common Stock Equivalents:	Number of Shares
Redeemable convertible series 1 preferred stock	5,340,000	—
Warrants to purchase common stock	5,750,000	—
Private placement option	9,675,000	—
Options to purchase common stock	1,122,938	766,533
Unvested shares of restricted stock units	187,705	21,593
Total common stock equivalents	22,075,643	788,126