BALANCE SHEET COMPONENTS (Tables)

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consisted of the following (in thousands):

	December 31,
	2021		2020
Prepaid research and development	$	5,233	$	42
Prepaid expenses		1,485		23
Other current assets		240		38
Total prepaid expenses and other current assets	$	6,958	$	103

SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES

Accrued and other current liabilities consisted of the following (in thousands):

	December 31,
	2021		2020
Accrued research and development	$	217	$	946
Accrued payroll and other employee benefits		790		192
Other		143		18
Total accrued and other current liabilities	$	1,150	$	1,156