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      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-50912"
      unitRef="USD">114000</us-gaap:ProceedsFromStockOptionsExercised>
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      decimals="-3"
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      unitRef="USD">9590000</us-gaap:ProceedsFromIssuanceOfPreferredStockAndPreferenceStock>
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      contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember"
      decimals="-3"
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      unitRef="USD">14907000</us-gaap:ProceedsFromIssuanceOfPreferredStockAndPreferenceStock>
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      contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember"
      decimals="-3"
      id="ixv-50915"
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      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-50916"
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      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-50917"
      unitRef="USD">2760000</CLDI:ProceedsFromSimpleAgreementsForFutureEquity>
    <CLDI:ProceedsFromSimpleAgreementsForFutureEquity
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-50918"
      unitRef="USD">5350000</CLDI:ProceedsFromSimpleAgreementsForFutureEquity>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-50919"
      unitRef="USD">2400000</us-gaap:ProceedsFromRelatedPartyDebt>
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      contextRef="From2023-01-012023-09-30_us-gaap_NonrelatedPartyMember"
      decimals="-3"
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      unitRef="USD">1250000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-50921"
      unitRef="USD">2000000</us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt>
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      contextRef="From2022-01-012022-09-30"
      decimals="-3"
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      unitRef="USD">38000</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:RepaymentsOfDebtAndCapitalLeaseObligations
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      decimals="-3"
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      unitRef="USD">53000</us-gaap:RepaymentsOfDebtAndCapitalLeaseObligations>
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      contextRef="From2022-01-012022-09-30"
      decimals="-3"
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      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-50925"
      unitRef="USD">1496000</us-gaap:PaymentsOfFinancingCosts>
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      contextRef="From2023-01-01to2023-09-30"
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      contextRef="From2022-01-012022-09-30"
      decimals="-3"
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    <us-gaap:NatureOfOperations contextRef="From2023-01-01to2023-09-30" id="ixv-23000">&lt;p id="xdx_80C_eus-gaap--NatureOfOperations_zTXFIM9A1Acb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;1.
&lt;span id="xdx_824_zaup7H0VKMsf"&gt;Organization and Nature of Operations&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
Biotherapeutics, Inc. (&#x201c;Calidi&#x201d;), founded in 2014 and reincorporated in the state of Delaware in 2023 (see &lt;i&gt;Business
Combination &lt;/i&gt;in this Note and in Note 3), is a clinical stage immuno-oncology company developing and commercializing novel stem cell-based platforms for delivery and potentiation of oncolytic viruses for the treatment of cancer.
Calidi is developing a pipeline of off-the-shelf allogeneic cell product candidates that are designed to: (i) protect oncolytic
viruses from complement inactivation and innate immune cell inactivation by the body&#x2019;s immune system; (ii) support oncolytic
viral amplification in the allogeneic cells, and (iii) modify the tumor microenvironment to facilitate tumor cell targeting and
viral amplification at the tumor sites for an extended period of time, potentially leading to an improved cancer therapy.
Calidi&#x2019;s most advanced product candidates are discussed below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-101
(NeuroNova&lt;sup&gt;&#x2122;&lt;/sup&gt; Platform) for newly diagnosed High Grade Glioma (&#x201c;HGG&#x201d;) (also referred to as &#x201c;NNV1&#x201d;
as to the indication) is composed of an immortalized neural stem cell line loaded with an engineered oncolytic adeno virus for the treatment
of HGG. NNV1 is a licensed program from Northwestern University (&#x201c;Northwestern&#x201d;) which Calidi obtained the rights for commercialization
in June 2021 (see Note 14). A phase I clinical trial for NNV1 in patients with newly diagnosed high-grade gliomas was completed by Northwestern
in June 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-101
for recurrent HGG (also referred to as &#x201c;NNV2&#x201d; as to the recurrent HGG indication) is a licensed program under development
for patents covering cancer therapies using the same CLD-101 (NeuroNova&lt;sup&gt;&#x2122;&lt;/sup&gt; Platform) for recurrent HGG. Calidi licensed this product candidate in July 2021 pursuant to an agreement with City of Hope for the commercial
development of NNV2 (see Note 14).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-201
(SuperNova&lt;sup&gt;&#x2122;&lt;/sup&gt;) for advanced solid tumors (also referred to as &#x201c;SNV1&#x201d;), composed of allogeneic
adipose-derived mesenchymal stem cells (AD-MSC) loaded with the tumor selective oncolytic vaccinia virus Calidi refers to as
&#x201c;CAL1&#x201d;. SNV1 is an internally developed product candidate for which Calidi&#x2019;s primary indications are for the
treatment of advanced solid tumors, including head and neck cancer, triple-negative breast cancer and melanoma.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is also developing engineered oncolytic vaccinia virus constructs as well as allogeneic cell-based platforms with improved systemic anti-tumor
immunity in the exploratory stages of development.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
operations to date have focused on organization and staffing, business planning, raising capital, licensing, acquiring and developing
technology, establishing intellectual property portfolio, identifying potential product candidates and undertaking preclinical studies,
process development and procuring manufacturing for preclinical and clinical trials. Calidi&#x2019;s product candidates are subject to
long development cycles and Calidi may be unsuccessful in its efforts to develop, obtain regulatory approval for or market its product
candidates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, possible
failure of preclinical studies or clinical trials, the need to obtain marketing approval for its product candidates, development by competitors
of new technological innovations, dependence on key personnel, protection of proprietary technology, compliance with government regulations,
the need to successfully commercialize and gain market acceptance of any of Calidi&#x2019;s products that are approved and the ability
to secure additional capital to fund operations. Product candidates currently under development will require significant additional research
and development efforts, including extensive preclinical and clinical testing, and regulatory approval prior to commercialization. These
efforts require significant amounts of additional capital, adequate personnel and infrastructure, and extensive compliance-reporting
capabilities. Even if Calidi&#x2019;s drug development efforts are successful, it is uncertain when, if ever, Calidi will realize significant
revenue from product sales.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Business
Combination&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
September 12, 2023, First Light Acquisition Group, Inc., a Delaware corporation (&#x201c;FLAG&#x201d;) consummated a series of transactions
that resulted in the merger of FLAG Merger Sub Inc., a Nevada corporation, a wholly-owned subsidiary of FLAG (&#x201c;Merger Sub&#x201d;)
and Calidi pursuant to the Agreement and Plan of Merger (as the same has been or may be amended, modified, supplemented or waived from
time to time, the &#x201c;Merger Agreement&#x201d;) dated as of January 9, 2023 by and among FLAG, Calidi, First Light Acquisition Group,
LLC, in the capacity as representative for the stockholders of FLAG (the &#x201c;Sponsor&#x201d; or the &#x201c;Purchaser Representative&#x201d;)
and Allan Camaisa, in the capacity as representative of the stockholders of Calidi (&#x201c;Seller Representative&#x201d;). On August 22,
2023, FLAG held a special meeting of stockholders, which was adjourned to and reconvened on August 24, 2023, and further adjourned to
and reconvened on August 28, 2023, at which meeting the FLAG stockholders considered and adopted, among other matters, a proposal to
approve the business combination. Pursuant to the terms of the Merger Agreement, the business combination was effected through the merger
of Merger Sub with and into Calidi, with Calidi surviving such merger as a wholly-owned subsidiary of FLAG (the &#x201c;FLAG Merger,&#x201d;
and the transactions contemplated by the Merger Agreement, the &#x201c;Business Combination&#x201d;). Following the consummation of the
Business Combination, FLAG was renamed &#x201c;Calidi Biotherapeutics, Inc.&#x201d;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Previous
Agreement and Plan of Merger with Edoc Acquisition Corp. and other Investors&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 2, 2022, Edoc Acquisition Corp., a Cayman Islands corporation (together with its successors, &#x201c;Edoc&#x201d;), entered into
an Agreement and Plan of Merger (the &#x201c;Edoc Merger Agreement&#x201d;) with Edoc Merger Sub Inc., a Nevada corporation and newly formed
wholly-owned subsidiary of Edoc, American Physicians LLC, a Delaware limited liability company (&#x201c;Sponsor&#x201d;)
and Calidi.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 11, 2022, the previously announced Edoc Merger Agreement was terminated by Calidi effective as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Liquidity
and Going concern&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement
of liabilities in the normal course of business, and do not include any adjustments to reflect the possible future effects on the recoverability
and classification of assets or amounts and classification of liabilities that may result from the outcome of this uncertainty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has experienced recurring net losses from operations and negative cash flows from operating activities, has a significant accumulated
deficit and expects to continue to incur net losses into the foreseeable future. The Company had an accumulated deficit of $&lt;span id="xdx_90A_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230930_zvti1gSDSj3b" title="Accumulated deficit"&gt;91.3&lt;/span&gt; million
at September 30, 2023. During the first nine months of 2023, the Company used $&lt;span id="xdx_90B_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230101__20230930_zVDaP5FQViuc" title="Net cash used in operating activities"&gt;21.8&lt;/span&gt; million for operating activities. As of September
30, 2023, the Company had cash of $&lt;span id="xdx_90B_eus-gaap--Cash_iI_pn5n6_c20230930_z5qFOLkmu0ve" title="Cash"&gt;10.1&lt;/span&gt; million and restricted cash of $&lt;span id="xdx_906_eus-gaap--RestrictedCash_iI_pn5n6_c20230930_ztxWT2A7iJ01" title="Restricted cash"&gt;0.2&lt;/span&gt; million. Management expects operating losses and
negative cash flows to continue for the foreseeable future.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is currently seeking to execute a Common Stock Purchase Agreement (also referred to as the equity line of credit or &#x201c;ELOC&#x201d;)
and is currently in negotiations; however, nothing has been agreed to with the counterparty as of the issuance of the accompanying unaudited
condensed consolidated financial statements as of and for the three and nine months ended September 30, 2023. Therefore, there can be
no assurance that the ELOC will be secured and any funds will be available to Calidi in the future.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Management
estimates that based on the Company&#x2019;s liquidity resources, there is substantial doubt about the Company&#x2019;s ability to continue
as a going concern within 12 months from the date of issuance of the financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Management&#x2019;s
ability to continue as a going concern is dependent upon its ability to raise additional funding. Management&#x2019;s plans to raise additional
capital through public or private equity or debt financings to fulfill its operating and capital requirements for at least 12 months
from the date of the issuance of the financial statements. However, the Company may not be able to secure such financing in a timely
manner or on favorable terms, if at all. Furthermore, if the Company issues equity securities to raise additional funds, its existing
stockholders may experience dilution, and the new equity securities may have rights, preferences and privileges senior to those of the
Company&#x2019;s existing stockholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Risks
and uncertainties&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Changes
in economic conditions, including rising interest rates, public health
issues, including the recent COVID-19 pandemic, lower consumer confidence, volatile equity capital markets, ongoing supply chain disruptions
and the impacts of geopolitical conflicts, may affect Calidi&#x2019;s operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NatureOfOperations>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2023-09-30"
      decimals="-5"
      id="ixv-50956"
      unitRef="USD">-91300000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2023-01-01to2023-09-30"
      decimals="-5"
      id="ixv-50957"
      unitRef="USD">-21800000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:Cash
      contextRef="AsOf2023-09-30"
      decimals="-5"
      id="ixv-50958"
      unitRef="USD">10100000</us-gaap:Cash>
    <us-gaap:RestrictedCash
      contextRef="AsOf2023-09-30"
      decimals="-5"
      id="ixv-50959"
      unitRef="USD">200000</us-gaap:RestrictedCash>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23118">&lt;p id="xdx_808_eus-gaap--SignificantAccountingPoliciesTextBlock_zQYtz5FpwD2b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2.
&lt;span id="xdx_829_zuZfIvIt2k73"&gt;Summary of Significant Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--UnauditedInterimFinancialInformationPolicyTextBlock_zGbPE2i2kUT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_zYeo1AS0ySO7"&gt;Unaudited
interim financial information&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements as of September 30, 2023, and for the three and nine months ended
September 30, 2023 and 2022, have been prepared in accordance with the rules and regulations of the Securities and Exchange
Commission (&#x201c;SEC&#x201d;) and in conformity with accounting principles generally accepted in the United States of America
(&#x201c;U.S. GAAP&#x201d;) for interim financial reporting. Accordingly, these unaudited condensed consolidated financial statements
do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of
management, these unaudited condensed consolidated financial statements contain all adjustments necessary, all of which are of a
normal and recurring nature, to state fairly Calidi&#x2019;s financial position, results of operations and cash flows. Interim
results are not necessarily indicative of results for a full year or future periods. These unaudited condensed consolidated
financial statements should be read in conjunction with Calidi&#x2019;s audited consolidated financial statements for the year ended
December 31, 2022 in the Company&#x2019;s Form S-1, which was filed with the SEC on
October 6, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;As described in Note 1 and Note
3, pursuant to the effected Business Combination where Calidi was determined to be the accounting acquirer in connection with the FLAG
Merger, for periods prior to the FLAG Merger, the condensed consolidated financial statements were prepared on a stand-alone basis for
Former Calidi and did not include the combined entities activity or financial position. Subsequent to the FLAG Merger, the condensed consolidated
financial statements as of and for the three and nine months ended September 30, 2023 include the acquired business from September 12,
2023 through September 30, 2023, and assets and liabilities at their acquisition date fair value. Historical share and per share figures
of the Former Calidi have been retroactively restated based on the exchange ratio of approximately &lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionRatio1_c20230101__20230930_zdXyXkSHaiL9" title="Conversion ratio"&gt;0.41&lt;/span&gt; (the &#x201c;Conversion Ratio&#x201d;).&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards
Codification (&#x201c;ASC&#x201d;) and Accounting Standards Update (&#x201c;ASU&#x201d;) of the Financial Accounting Standards Board (&#x201c;FASB&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zFdQ4SLY7EXi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zOrufNVkYKXk"&gt;Principles
of consolidation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements of Calidi include the accounts of its wholly owned subsidiary, StemVac
GmbH (&#x201c;StemVac&#x201d;), a company organized under the laws of Germany, and Calidi Biotherapeutics Australia Pty Ltd (&#x201c;Calidi
Australia&#x201d;), a wholly owned Australian subsidiary. StemVac&#x2019;s primary operating activities include process development and
other research and development activities for the SNV1 program performed for Calidi under a cost-plus intercompany development agreement
funded by Calidi. Calidi Australia&#x2019;s principal purpose is for conducting a part of the SNV1 clinical trials in Australia.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Variable
interest entities (&#x201c;VIEs&#x201d;) are legal entities that either have an insufficient amount of equity at risk for the entity to
finance its activities without additional subordinated financial support or, as a group, the holders of equity investment at risk lack
the ability to direct the entity&#x2019;s activities that most significantly impact economic performance through voting or similar rights,
or do not have the obligation to absorb the expected losses or the right to receive expected residual returns of the entity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
all VIEs in which Calidi is involved, it assesses whether it is the primary beneficiary on an ongoing basis. In circumstances where Calidi
has both the power to direct the activities that most significantly impact the VIEs performance and the obligation to absorb losses or
the right to receive the benefits of the VIE that could be significant, Calidi would conclude that it is the primary beneficiary of the
VIE, and Calidi consolidates the VIE. In situations where Calidi is not deemed to be the primary beneficiary of the VIE, it does not
consolidate the VIE and only recognizes Calidi&#x2019;s interests in the VIE.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
Cure LLC (&#x201c;Calidi Cure&#x201d;), a Delaware limited liability company formed in June 2023, is a special purpose vehicle entity
that is solely managed and operated by Allan J. Camaisa, Chief Executive Officer and Chairman of the Board of Directors of Calidi.
Calidi Cure was created for the sole purpose of supporting the Series B Convertible Preferred Stock financing arrangement for Calidi
(see Note 10), has no other operations, and will be dissolved as soon as practicable following the closing of the business combination between Calidi and FLAG.
As such, the level of equity in Calidi Cure is not sufficient to permit the entity to finance its activities without additional
subordinated financial support provided by other parties. Accordingly, it was determined that Calidi Cure is a VIE and Calidi is the
primary beneficiary. As such, Calidi has consolidated Calidi Cure into its unaudited condensed consolidated financial statements
presented herein.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments,
necessary for a fair presentation of Calidi&#x2019;s financial condition and results of operations. All material intercompany accounts
and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--UseOfEstimates_zHg9MAm7Ksjk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zXHPmjDeQDx7"&gt;Use
of estimates&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, and contingent assets and liabilities, at the date of the unaudited condensed consolidated financial
statements, and the reported amounts during the reporting period. On an ongoing basis, management evaluates estimates which are subject
to significant judgment, including, but not limited to, valuation methods used, assumptions requiring the use of judgment to prepare
financial projections, timing of potential commercialization of acquired in-process intangible assets, applicable discount rates, comparable
companies or transactions, liquidity events, determination of fair value of financial instruments under the fair value option of accounting,
assumptions related to the going concern assessments, allocation of direct and indirect expenses, useful lives associated with long-
lived assets, key assumptions in operating and financing leases including incremental borrowing rates, loss contingencies, valuation
allowances related to deferred income taxes, assumptions used to value common stock, debt and debt-like instruments, warrants, and stock-based
awards and other equity instruments. Actual results may differ materially from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z1jITvU3Jqtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_867_zMqptX68YRQh"&gt;Restricted
cash&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Calidi classifies cash that has
contractual or legal restrictions imposed by third parties as restricted cash, which is restricted as to withdrawal or use except for
the specified purpose under a contract. Calidi classifies restricted cash as either part of prepaids and other current assets, or as part
of other noncurrent assets, depending on the term and nature of the underlying contract with a financial institution, which requires Calidi
to hold a fixed amount of funds in a restricted money market account as collateral to the financial institution for Calidi&#x2019;s corporate
credit card program with that financial institution.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_zMUMv5JUbZfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the unaudited condensed consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zG5N4zjpLF11" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule of Cash and Cash Equivalents&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230930_zAHrw4q6ZCi4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231_zptSTODGA9Rl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Cash_iI_pn3n3_maCCERCzBVq_zIfFHtYSxN9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,147&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzBVq_zKgrJRB5Nmff" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzBVq_zQGZLwV24S29" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included within other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzBVq_zur3q8fsmbna" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the unaudited condensed consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,365&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zXpwemgrHh04" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zB7qd271xtO7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zwByaI0rDRvb"&gt;Leases&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Calidi determines if an arrangement is a lease at inception. Leases
are classified as either finance or operating, with classification affecting the pattern of expense recognition in the unaudited
condensed consolidated statements of operations. When determining whether a lease is a finance lease or an operating lease, ASC 842
does not specifically define criteria to determine &#x201c;major part of remaining economic life of the underlying asset&#x201d; and
&#x201c;substantially all of the fair value of the underlying asset.&#x201d; For lease classification determination, Calidi continues
to use: (i) greater than or equal to 75% to determine whether the lease term is a major part of the remaining economic life of the
underlying asset; and (ii) greater than or equal to 90% to determine whether the present value of the sum of lease payments is
substantially all of the fair value of the underlying asset. Calidi accounts for the lease and non-lease components as a single
lease component.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
operating leases, Calidi recognizes right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities for leases with terms greater than
12 months in the consolidated balance sheet, while leases with terms of
12 months or less are not capitalized. ROU assets
represent the right to use an underlying asset during the lease term and lease liabilities represent the obligation to make lease
payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present
value of lease payments over the lease term. As most leases do not provide an implicit rate, Calidi uses an incremental borrowing
rate based on the information available at commencement date in determining the present value of lease payments. Calidi uses the
implicit rate when it is readily determinable. The operating lease ROU asset also includes any lease payments made and excludes
lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that Calidi will
exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Calidi discloses
the amortization of ROU assets and operating lease payments as a net amount, &#x201c;Amortization of right-of-use assets and
liabilities&#x201d;, on the unaudited condensed consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Finance
leases are included in machinery and equipment, and in finance lease liabilities, current and noncurrent, in the consolidated balance
sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 14 for the San Diego office lease which commenced on March 1, 2023, and was accounted for as an operating lease in accordance with
ASC 842.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z0p3SabWo9Di" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_862_zb94Yz03MjCb"&gt;Fair
value option of accounting&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
financial instruments contain various embedded derivatives which may require bifurcation and separate accounting of those derivatives
apart from the entire host instrument, if eligible, ASC 825, &lt;i&gt;Financial Instruments &lt;/i&gt;allows issuers to elect the fair value option
(&#x201c;FVO&#x201d;) of accounting for those instruments. The FVO may be elected on an instrument-by-instrument basis and is irrevocable
unless a new election date occurs. The FVO allows the issuer to account for the entire financial instrument at fair value with subsequent
remeasurements of that fair value recorded through the statements of operations at each reporting date. A financial instrument is generally
eligible for the FVO if, amongst other factors, no part of the convertible, or contingently convertible, instrument is classified in
stockholder&#x2019;s equity and the instrument does not contain a beneficial conversion feature at issuance. In addition, because a contingent
beneficial conversion feature, if any, is not separately recognized within stockholders&#x2019; equity at the issuance date, a convertible
debt instrument with a contingent beneficial conversion feature is therefore eligible for the FVO if all other criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on the eligibility assessment discussed above, Calidi concluded that its contingently convertible notes payable and certain term notes
payable are eligible for the FVO and accordingly elected the FVO for those debt instruments. This election was made because of operational
efficiencies in valuing and reporting for these debt instruments in their entirety at each reporting date (see Note 4 and Note 8 for
additional disclosures).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
convertible notes payable and related party contingently convertible notes payable, which include the related contingently issuable warrants,
(collectively referred to as &#x201c;CCNPs&#x201d;), contain a number of embedded derivatives, such as settlement of the contingent conversion
features with variable number of shares of common stock, features which require bifurcation and separate accounting under GAAP, for which
Calidi elected the FVO for the entire CCNP instrument. In addition, certain term notes payable and related party term notes payable were
issued with separately exercisable and freestanding warrants to purchase common stock, were issued with substantial discounts at issuance
and contained certain embedded derivatives to be bifurcated and accounted for separately for those term notes, unless the FVO is eligible
and elected. Accordingly, Calidi qualified for and elected the FVO for the entire term notes payable instruments. Both the CCNP and the
term notes payable, inclusive of their respective accrued interest at their stated interest rates (collectively referred to as the &#x201c;FVO
debt instruments&#x201d;) were initially recorded at fair value as liabilities on the unaudited condensed consolidated balance sheets
and were subsequently re-measured at fair value at the end of each reporting period presented within the unaudited condensed consolidated
financial statements. The changes in the fair value of the FVO debt instruments are recorded in changes in fair value of debt and change
in fair value of debt &#x2014; related party, included as a component of other income and expenses, net, in the unaudited condensed consolidated
statements of operations. The change in fair value related to the accrued interest components is also included within the single line
of change in fair value of debt and change in fair value of debt &#x2014; related party on the unaudited condensed consolidated statements
of operations. See additional information on valuation methodologies and significant assumptions used in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_840_ecustom--WarrantsPolicyTextBlock_zcs3ZDUrzHrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zzS314ZaUjM"&gt;Warrants&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s
specific terms and applicable authoritative guidance in ASC 480, Distinguishing Liabilities from Equity, and ASC 815, &lt;i&gt;Derivatives
and Hedging&lt;/i&gt;. Warrants that meet the definition of a derivative financial instrument and the equity scope exception in ASC 815-10-15-74(a)
are classified as equity and are not subject to remeasurement provided that the Company continues to meet the criteria for equity classification.
Warrants that are classified as liabilities are accounted for at fair value and remeasured at each reporting date until exercise, expiration,
or modification that results in equity classification. Any change in the fair value of the warrants is recognized as change in fair value
of warrant liabilities in the unaudited condensed consolidated statements of operations. The classification of warrants, including whether
warrants should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The fair value of liability-classified
warrants is determined using the Black-Scholes options pricing model (&#x201c;Black-Scholes model&#x201d;) which includes Level 3 inputs
as further discussed in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zCLosHE3tu02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zXcyFZVYM0ba"&gt;Fair
value measurements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
follows ASC 820, &lt;i&gt;Fair Value Measurement&lt;/i&gt;, which among other things, defines fair value, establishes a consistent framework for
measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring
or nonrecurring basis. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants. Accordingly, fair value is a market-based measurement determined based
on assumptions that market participants would use in pricing an asset or liability. The fair value hierarchy requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820 establishes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last
unobservable, that may be used to measure fair value, which are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Quoted
    prices in active markets for identical assets and liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inputs
    other than Level 1 that are observable, either directly or indirectly, such as quoted market prices for similar assets or liabilities;
    quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data
    for substantially the full term of the assets or liabilities; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable
    inputs in which there is little or no market data and that are significant to the fair value of the assets or liabilities, which
    require the reporting entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
quoted market prices are available in active markets, the fair value of assets and liabilities is estimated within Level 1 of the valuation
hierarchy. If quoted prices are not available, then fair values are estimated by using pricing models, quoted prices of assets and liabilities
with similar characteristics, or discounted cash flows, within Level 2 of the valuation hierarchy. In cases where Level 1 or Level 2
inputs are not available, the fair values are estimated by using inputs within Level 3 of the hierarchy. See Note 4 for fair value measurements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--CommonStockValuationsPolicyTextBlock_zCRaSBTYlre8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zF32cshMGZGl"&gt;Common
stock valuations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the Business Combination, the Company was required to periodically estimate the fair value of its common stock with the
assistance of an independent third-party valuation firm when issuing stock options and computing estimated stock-based compensation expense.
The assumptions underlying these valuations represented the Company&#x2019;s best estimates, which involved inherent uncertainties and
the application of significant levels of judgment. In order to determine the fair value of its common stock, the Company considered,
among other items, previous transactions involving the sale of Company securities, the business, financial condition and results of operations,
economic and industry trends, the market performance of comparable publicly traded companies, and the lack of marketability of the Company&#x2019;s
common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Subsequent
to the Business Combination, the Company now determines the fair value of common stock based on the
closing market price at closing on the date of grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zi0JK2Ltbcoc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_862_zqvN5KlMILN2"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Stock-based
compensation expense related to stock options is measured at the grant date based on the fair value of the equity award and is recognized
as expense over the requisite service period, which is generally the vesting period, on the straight-line method. The Company estimates
the fair value of each stock option award on the date of grant using the Black-Scholes option pricing model. Determining the fair value
of stock option awards at the grant date requires judgment, including estimating the expected volatility, expected term, risk-free interest
rate, and expected dividends. The Company recognizes forfeitures as they occur. The reversal of compensation cost previously recognized
for an award that is forfeited because of a failure to satisfy a service or performance condition is recognized in the period of the
forfeiture.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--StockholdersEquityPolicyTextBlock_zpKDrB7vX8Jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zbNZ5K4cCOO9"&gt;Classification
of Founders, Series A-1, and Series A-2 convertible preferred stock&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
originally classified its Founders, Series A-1 and Series A-2 convertible preferred stock (collectively &#x201c;Convertible Preferred
Stock&#x201d;) outside of permanent equity because the Convertible Preferred Stock contained certain redemption features that result in
those shares being redeemable upon the occurrence of certain events that are not solely within Calidi&#x2019;s control, including liquidation,
sale or transfer of control. Accordingly, the Convertible Preferred Stock was recorded outside of permanent equity and was subject to
the classification guidance provided under ASC 480-10-S99. Because dividends were not contractually required to be accrued on the Convertible
Preferred Stock as there was no stated or required dividend rate per annum, Calidi was not required the accrete dividends into the carrying
amount of the Convertible Preferred Stock in anticipation of a future contingent event or redemption value. Accordingly, Calidi did not
adjust the carrying values of the Convertible Preferred Stock to the respective liquidation preferences of such shares because of the
uncertainty of whether or when such events would occur. As of September 30, 2023, all shares of Convertible Preferred Stock were converted
into common stock pursuant to their provisions in connection with the FLAG Merger closed on September 12, 2023 (see Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Classification
of Series B convertible preferred stock &#x2013; liability classified&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
originally classified its Series B convertible preferred stock (&#x201c;Series B Convertible Preferred Stock&#x201d;) as a liability pursuant
to the classification guidance provided under ASC 480-10-25-14, &lt;i&gt;Distinguishing Liabilities from Equity&lt;/i&gt;, as it was considered an
unconditional obligation to issue a variable number of shares. The liability was initially measured at fair value and subsequently remeasured
at fair value each reporting period with the changes being recorded in the unaudited condensed consolidated statements of operations
as a non-cash gain or loss, as applicable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, all Series B Convertible Preferred Stock was converted into common stock in connection with the FLAG Merger closed
on September 12, 2023, and in accordance with the conversion provisions in the Series B Convertible Preferred Stock agreements (see Note
10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_ecustom--PurchaseAgreementPolicyTextBlock_zf2QO3mouBwh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zq2DosO2RYUj"&gt;Forward
Purchase Agreement&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 28, 2023, and August 29, 2023, FLAG and Calidi entered into  forward purchase agreements (each a &#x201c;Forward Purchase Agreement&#x201d;,
and together, the &#x201c;Forward Purchase Agreement&#x201d;) with each of Meteora Strategic Capital, LLC (&#x201c;MSC&#x201d;), Meteora
Capital Partners, LP (&#x201c;MCP&#x201d;), Meteora Select Trading Opportunities Master, LP (&#x201c;MSTO&#x201d;), Great Point Capital LLC
(&#x201c;Great Point&#x201d;), Funicular Funds, LP (&#x201c;Funicular Funds&#x201d;) and Marybeth Wootton (&#x201c;Wootton&#x201d;) (with each
of MSC, MCP, MSTO, Great Point, Funicular, and Wootton, individually a &#x201c;Seller&#x201d;, and together, the &#x201c;Sellers&#x201d;)
for an OTC Equity Prepaid Forward Transaction. For purposes of the Forward Purchase Agreement, FLAG is referred to as the &#x201c;Counterparty&#x201d;
prior to the consummation of the business combination), while Calidi is referred to as the &#x201c;Counterparty&#x201d; after the consummation
of the business combination. Capitalized terms used herein but not otherwise defined shall have the meanings ascribed to such terms in
the Forward Purchase Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the terms of the Forward Purchase Agreements, each Sellers intends to purchase up to a number of shares of Class A Common Stock, par
value $&lt;span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zEe7dgXCt6Ub" title="Common stock, par or stated value per share"&gt;0.0001&lt;/span&gt; per share, of FLAG (&#x201c;FLAG Class A Common Stock&#x201d;) in the aggregate amount equal to up to &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zdjQTZeNUCGb" title="Stock issued during period shares, new issues"&gt;1,000,000&lt;/span&gt;, concurrently
with the Closing pursuant to each Seller&#x2019;s respective FPA Funding Amount PIPE Subscription Agreement, less, the number of FLAG
Class A Common Stock purchased by each Seller separately from third parties through a broker in the open market (&#x201c;Recycled Shares&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Forward Purchase Agreements provide that Sellers will be paid directly an aggregate cash amount (the &#x201c;Prepayment Amount&#x201d;)
equal to the product of (i) the Number of Shares as set forth in each Pricing Date Notice and (ii) the redemption price per share as
defined in Section 9.2(a) of FLAG&#x2019;s Amended and Restated Certificate of Incorporation, as amended (the &#x201c;Initial Price&#x201d;)
less (iii) an amount in USD equal to &lt;span id="xdx_901_ecustom--PercentageOfAggregateCashAmount_c20230101__20230930_z2pcRcK2oQYk" title="Aggregate cash amount percentage"&gt;0.50&lt;/span&gt;% of the product of (i) the Recycled Shares multiplied by (ii) the Initial Price paid by Seller
to Counterparty on the Prepayment Date (which amount shall be netted from the Prepayment Amount) (the &#x201c;Prepayment Shortfall&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Counterparty will pay to Seller the Prepayment Amount required under the respective Forward Purchase Agreement directly from the Counterparty&#x2019;s
Trust Account maintained by Continental Stock Transfer and Trust Company holding the net proceeds of the sale of the units in the Counterparty&#x2019;s
initial public offering and the sale of private placement warrants (the &#x201c;Trust Account&#x201d;) no later than the earlier of (a)
one business day after the Closing Date and (b) the date any assets from the Trust Account are disbursed in connection with the Business
Combination, except that to the extent the Prepayment Amount payable to a Seller is to be paid from the purchase of Additional Shares
by such Seller pursuant to the terms of its FPA Funding Amount PIPE Subscription Agreement, such amount will be netted against such proceeds,
with such Seller being able to reduce the purchase price for the Additional Shares by the Prepayment Amount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Following
the Closing, the reset price (the &#x201c;Reset Price&#x201d;) will initially be $&lt;span id="xdx_901_ecustom--ResetPrice_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zXEYhGOvYWTb" title="Reset price"&gt;10.00&lt;/span&gt;; provided, however, that the Reset Price may be
reduced immediately to any lower price at which the Counterparty sells, issues or grants any FLAG Class A Common Stock
or securities convertible or exchangeable into FLAG Class A Common Stock (excluding any secondary transfers) (a &#x201c;Dilutive Offering&#x201d;),
then the Reset Price shall be modified to equal such reduced price as of such date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
time to time and on any date following the Trade Date (any such date, an &#x201c;OET Date&#x201d;), Seller may, in its discretion, terminate
its Forward Purchase Agreement in whole or in part by providing written notice to the Counterparty (the &#x201c;OET Notice&#x201d;), by
the later of (a) the fifth Local Business Day following the OET Date and (b) no later than the next Payment Date following the OET Date
(which shall specify the quantity by which the Number of Shares shall be reduced (such quantity, the &#x201c;Terminated Shares&#x201d;));
provided that &#x201c;Terminated Shares&#x201d; includes only such quantity of Shares by which the Number of Shares is to be reduced and
included in an OET Notice and does not include any other Share sales, Shortfall Sale Shares or sales of Shares that are designated as
Shortfall Sales (which designation can be made only up to the amount of Shortfall Sale Proceeds), any Share Consideration sales or any
other Shares, whether or not sold, which shares will not be included in any OET Notice when calculating the number of Terminated Shares.
The effect of an OET Notice shall be to reduce the Number of Shares by the number of Terminated Shares specified in such OET Notice with
effect as of the related OET Date. As of each OET Date, the Counterparty shall be entitled to an amount from the Seller, and the Seller
shall pay to the Counterparty an amount, equal to the product of (x) the number of Terminated Shares and (y) the Reset Price in respect
of such OET Date, except that no such amount will be due to Counterparty upon any Shortfall Sale. The payment date may be changed within
a quarter at the mutual agreement of the parties.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
time to time and on any date following the Trade Date (any such date, a &#x201c;Shortfall Sale Date&#x201d;) Seller may, in its absolute
discretion, at any sales price, sell Shortfall Sale Shares, and in connection with such sales, Seller shall provide written notice to
Counterparty (the &#x201c;Shortfall Sale Notice&#x201d;) no later than the later of (a) the fifth Local Business Day following the Shortfall
Sales Date and (b) the first Payment Date after the Shortfall Sales Date, specifying the quantity of the Shortfall Sale Shares and the
allocation of the Shortfall Sale Proceeds. Seller shall not have any Early Termination Obligation in connection with any Shortfall Sales.
The Counterparty covenants and agrees for a period of at least sixty (60) Local Business Days (commencing on the Prepayment Date or if
an earlier Registration Request is submitted by Seller on the Registration Statement Effective Date) not to issue, sell or offer or agree
to sell any Shares, or securities or debt that is convertible, exercisable or exchangeable into Shares, including under any existing
or future equity line of credit, until the Shortfall Sales equal the Prepayment Shortfall.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unless
and until the proceeds from Shortfall Sales equal &lt;span id="xdx_906_ecustom--PercentageOfProceedsFromSaleOfShortfal_dp_c20230101__20230930_z33uqkl8QrKg" title="Proceeds from shortfall sale percentage"&gt;100&lt;/span&gt;% of the Prepayment Shortfall, in the event that the product of (x) the difference
between (i) the number of Shares as specified in the Pricing Date Notice(s), less (ii) any Shortfall Sale Shares as of such measurement
time, multiplied by (y) the VWAP Price, is less than (z) the difference between (i) the Prepayment Shortfall, less (ii) the proceeds
from Shortfall Sales as of such measurement time (the &#x201c;Shortfall Variance&#x201d;), then the Counterparty, as liquidated damages
in respect of such Shortfall Variance, at its option shall within five (5) Local Business Days either:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(A)
Pay in cash an amount equal to the Shortfall Variance; or&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(B)
Issue and deliver to Seller such number of additional Shares that are equal to (1) the Shortfall Variance, divided by (2) &lt;span id="xdx_90C_ecustom--VWAPPricePercentage_c20230101__20230930_z1Y8W7NoEjh4" title="VWAP price percentage"&gt;90&lt;/span&gt;% of the
VWAP Price (the &#x201c;Shortfall Variance Shares&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
valuation date will be the earliest to occur of (a) 36 months after of the Closing Date, (b) the date specified by a Seller in a written
notice to be delivered to the Counterparty at a Seller&#x2019;s discretion (which Valuation Date shall not be earlier than the day such
notice is effective) after the occurrence of any of (v) a Shortfall Variance Registration Failure, (w) a VWAP Trigger Event (x) a Delisting
Event, (y) a Registration Failure or (z) unless otherwise specified therein, upon any Additional Termination Event and (c) the date specified
by Seller in a written notice to be delivered to Counterparty at Seller&#x2019;s sole discretion (which Valuation Date shall not be earlier
than the day such notice is effective) (the &#x201c;Valuation Date&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
the Cash Settlement Payment Date, which is the tenth business day following the last day of the valuation period commencing on the Valuation
Date, a Seller shall pay the Counterparty a cash amount equal to either: (1) in the event that the Valuation Date is determined by clause
(c) of the Valuation Date definition, a cash amount equal to (A) the Number of Shares as of the Valuation Date, multiplied by (2) the
closing price of the Shares on the Exchange Business Day immediately preceding the Valuation Date, or (2) (A) the Number of Shares as
of the Valuation Date less the number of Unregistered Shares, multiplied by (B) the volume-weighted daily VWAP Price over the Valuation
Period less (3) if the Settlement Amount Adjustment is less than the cash amount to be paid, the Settlement Amount Adjustment. The Settlement
Amount Adjustment is equal to (1) the Maximum Number of Shares as of the Valuation Date multiplied by (2) $&lt;span id="xdx_903_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20230930_zN71h4u0Ayx4" title="Share price"&gt;2.00&lt;/span&gt; per share, and the Settlement
Amount Adjustment will be automatically netted from the Settlement Amount. If the Settlement Amount Adjustment exceeds the Settlement
Amount, the Counterparty will pay the Seller in FLAG Class A Common Stock or, at the Counterparty&#x2019;s election, in cash.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Seller
has agreed to waive any redemption rights under FLAG&#x2019;s Amended and Restated Certificate of Incorporation, as amended, with
respect to any FLAG Class A Common Stock purchased through the FPA Funding Amount PIPE Subscription Agreement and any Recycled
Shares in connection with the Business Combination, that would require redemption by FLAG of the Class A Common Stock. The Forward Purchase
Agreement has been structured, and all activity in connection with such agreement has been undertaken, to comply with the
requirements of all tender offer regulations applicable to the Business Combination under the Securities Exchange Act of 1934, as
amended.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the 36-month term of the Forward Purchase Agreement, if the Sellers liquidate the &lt;span id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zGXPkqYnORoi" title="Sale of shares"&gt;1,000,000&lt;/span&gt; shares in the market above $&lt;span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zeEJZpvMQ9vh" title="Sale price per share"&gt;10.00&lt;/span&gt; per share,
then Calidi will be entitled to receive up to $&lt;span id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zIGwfW8N1iBa" title="Sale value"&gt;10.0&lt;/span&gt; million in cash from the Sellers pursuant to the Forward Purchase Agreement. If the
Sellers liquidate the shares below $&lt;span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zn34CxqMkx5a" title="Sale price per share"&gt;10.00&lt;/span&gt; per share, then Calidi will be entitled to the price sold less $&lt;span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zO9o1bM1gTSb" title="Sale price per share"&gt;2.00&lt;/span&gt; per share, from the Sellers.
No proceeds will be available to Calidi if the Forward Purchase Agreement shares are sold below $&lt;span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zs7SLQGH97p" title="Sale price per share"&gt;2.00&lt;/span&gt; per share. The Forward Purchase
Agreement may be terminated earlier by the Sellers if certain default events occur, including the stock price trading below defined thresholds
for a defined period. In no event will Calidi be obligated to pay cash to the Sellers during the term of the Forward Purchase Agreement
or at its expiration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--DerivativesPolicyTextBlock_zRnTieGp0jCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Derivative
financial instruments&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Calidi evaluates all of its financial
instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives
in accordance with ASC 815 &lt;i&gt;Derivatives and Hedging&lt;/i&gt;. Calidi values its derivatives using the Black-Scholes option-pricing model
or other acceptable valuation models, as applicable, with the assistance of valuation specialists. Derivative instruments accounted for
as liabilities are valued at inception and subsequent valuation dates for each reporting period the derivative instrument remains outstanding.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities, is reassessed at
each reporting period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
reviews the terms of other financial instruments such as convertible and contingently convertible secured debt, equity instruments, including
warrants and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion
options that are required to be bifurcated and accounted for separately as a derivative financial instrument in accordance with ASC 815.
Additionally, in connection with the issuance of financing instruments, Calidi may issue freestanding options or warrants, including
options or warrants to non-employees in exchange for consulting or other services performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates equity or liability classification for common stock warrants in accordance with ASC 480, &lt;i&gt;Distinguishing Liabilities from
Equity&lt;/i&gt;, and ASC 815 and accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the
holder the option of net cash settlement or it otherwise does not meet other equity classification criteria. Calidi accounts for common
stock warrants as equity if the contract requires physical settlement or net physical settlement or if Calidi has the option of physical
settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified
as liabilities are initially recorded at fair value and remeasured at fair value at each subsequent reporting period with the offset
adjustments recorded in change in fair value of warrant liability within the unaudited condensed consolidated statements of operations.
Common stock warrants classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi did not have any freestanding derivative financial instruments, or embedded derivative financial instruments
that were accounted for separately from its host contract pursuant to ASC 815 and the above discussion on the FVO debt instruments (see
Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, the Forward Purchase Agreement discussed above was accounted for as a derivative asset under ASC 815 &#x2013; &lt;i&gt;Derivatives
and Hedging&lt;/i&gt;. The fair value of the Forward Purchase Agreement at the closing of the Business Combination was estimated to be a $&lt;span id="xdx_908_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zlXH0qJFD3D4" title="Fair value"&gt;4.5&lt;/span&gt;
million asset with a corresponding amount recorded in equity at the Closing. As of September 30, 2023, the asset was revalued and
estimated to have a fair value of $&lt;span id="xdx_90C_eus-gaap--FairValueOfAssetsAcquired_pn5n6_c20230101__20230930_z3DfKS6Fey56" title="Fair value of assets acquired"&gt;1.3&lt;/span&gt; million. There can be no assurance that any proceeds from the Sellers will be made to Calidi under
the Forward Purchase Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--DebtPolicyTextBlock_z0J3hqhJC7gj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_znm5px5lDmrf"&gt;Debt
issuance costs&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred to obtain debt financings are deferred and are amortized over the term of the debt using the effective interest
method for all debt financings in which the fair value option has not been elected. Debt issuance costs on debt financings in which the
fair value option is not elected are recorded as a reduction to the carrying value of the debt and are amortized to interest expense
or interest expense &#x2014; related party, as applicable, in the unaudited condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
any debt financing in which Calidi has elected the fair value option, any debt issuance costs associated with the debt financing are
immediately recognized in interest expense in the unaudited condensed consolidated statements of operations and are not deferred (see
above discussion on the FVO election and Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_ecustom--GovernmentGrantsPolicyTextBlock_zIxTaK4Bj0ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;&lt;span id="xdx_86A_zakMRr4eGgDi"&gt;Government grants&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 27, 2022, the California Institute for Regenerative Medicine (&#x201c;CIRM&#x201d;) approved Calidi&#x2019;s application for a CIRM
grant for Calidi&#x2019;s continued development of the SNV1 program. CIRM awarded Calidi approximately $&lt;span id="xdx_900_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_zhxd5kmDr7Pi" title="Government grants award"&gt;3.1&lt;/span&gt; million of CIRM funding conditioned
that Calidi co-fund approximately $&lt;span id="xdx_908_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember_zIPnhqNPAegd" title="Government grants award"&gt;0.8&lt;/span&gt; million under the requirements of the CIRM application. On December 28, 2022, Calidi received
the Notice of Award from CIRM for this grant and Calidi expects to be able to draw the funds over the next 18 months based on the operational
milestones defined in the grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Proceeds
from the CIRM grant are recognized over the period necessary to match the related research and development expenses when it is
probable that Calidi has complied with the CIRM conditions and will receive the proceeds pursuant to the milestones defined in the
grant as reimbursement of those expenditures. The CIRM grant proceeds, if any, received in advance of having incurred the related
research and development expenses are recorded in accrued expenses and other current liabilities and recognized as grant income
included in other income and expenses, net, on Calidi&#x2019;s unaudited condensed consolidated statements of operations when the
related research and developments expenses are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, no amounts were received by Calidi from the CIRM grant.
During the three and nine months ended September 30, 2023, Calidi received payments from CIRM for this grant of approximately $&lt;span id="xdx_90D_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20230701__20230930__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_zpwjM5dG0qS4" title="Government grants award"&gt;0.7&lt;/span&gt; million
and $&lt;span id="xdx_902_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_z5GtuouvIQv9" title="Government grants award"&gt;2.3&lt;/span&gt; million, respectively, which was recognized in grant income in the accompanying unaudited condensed consolidated statement of
operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ResearchAndDevelopmentExpensePolicy_zBH6lE95rLB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_zztp6j3iBCNc"&gt;Research
and development expenses&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Research
and development expenses are expensed as incurred. Research and development expenses consist of costs incurred to discover, research
and develop drug candidates, including compensation-related expenses for research and development personnel, including stock-based compensation
expense, preclinical and clinical activities, costs of manufacturing, overhead expenses including facilities and laboratory expenses,
materials and supplies, amounts paid to consultants and outside service providers, and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upfront
and annual license payments related to acquired technologies or technology licenses which have not yet reached technological feasibility
and have no alternative future use are also included in research and development expense in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zpa5ZVMZMx99" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_860_zCp4bdGQRC83"&gt;General
and administrative expenses&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General
and administrative expenses consist primarily of salaries and related costs, including stock-based compensation expense, for personnel
in executive, finance and accounting, business development, operations and administrative functions. General and administrative expenses
also include fees for legal, patent prosecution, legal settlements, consulting, charge off of deferred financing costs for aborted or
terminated financing offerings, accounting and audit services as well as insurance, outside service providers, direct and allocated facility-related
costs and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z5THJS0JudC7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zr8ekHGqwu96"&gt;Net
loss per common share&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Earnings
per share attributable to common stockholders is calculated using the two-class method, which is an earnings allocation formula that
determines earnings per share for the holders of Calidi&#x2019;s common shares and participating securities. Although Calidi&#x2019;s historical Convertible Preferred Stock contained
participating rights in any dividend declared and paid by Calidi and were therefore participating securities, the Convertible Preferred
Stock had no stated dividends and Calidi has never paid any cash dividends and does not plan to pay any dividends
in the foreseeable future. Net loss attributable to common stockholders and participating securities is allocated to each share on an
if-converted basis as if all of the earnings for the period had been distributed. However, the participating securities do not include
a contractual obligation to share in the losses of Calidi and are not included in the calculation of net loss per share in the periods
that have a net loss. In addition, common stock equivalent shares (whether or not participating) are excluded from the computation of
diluted earnings per share in periods in which they have an anti-dilutive effect on net loss per common share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Diluted
net loss per share is computed using the more dilutive of (a) the two-class method or (b) the if-converted method and treasury stock
method, as applicable. Contingently convertible notes payable and contingently convertible SAFEs were not included for purposes of calculating
the number of diluted shares outstanding as the number of dilutive shares is based on a conversion contingency associated with the completion
of a future financing event that had not occurred, and the contingency was not resolved, in the reporting periods presented herein. In
periods in which Calidi reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders
is the same as basic net loss per share attributable to common stockholders since dilutive common shares are not assumed to have been
issued if their effect is anti-dilutive. Diluted net loss per share is equivalent to basic net loss per share for the periods presented
herein because common stock equivalent shares from the Convertible Preferred Stock, convertible notes, stock option awards and outstanding
warrants to purchase common stock (see Note 10) were antidilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zjgK7N9Rat4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the nine months ended September 30, 2023 and
2022 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_z7nU8Pot5gd9"&gt;Schedule
of Computation of Diluted Net Loss per Common Share including Antidilutive&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230101__20230930_zV5lOrGyQdR1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220101__20220930_zLbt9ZDu2UOh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup id="xdx_F51_zU2rbqGNjrm1"&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine Months Ended September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zz5REIme6FZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Employee stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;9,663&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,347&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXHSdpF49cte" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ForwardContractsMember_zGG2d6XrDMnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Earnout Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1352"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--FounderConvertiblePreferredStockMember_zradvjzbQEi9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Founders convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1354"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA1ConvertiblePreferredStockMember_zc6xWb0Q1BUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A1 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1357"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,797&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA2ConvertiblePreferredStockMember_zzVQ2mSPpgM2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A2 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1360"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zQgifmM9xDJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1363"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zyo64R4xk8y1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F4B_zoUspImhumV6"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1366"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1367"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SAFEAgreementsMember_zXXKfnsJmwG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F4F_zsx7LHt2zVz3"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1369"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1370"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zhOgAM7kAXB3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;41,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;19,401&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F07_zotpviz6MA4d" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zlD4RwM4mGL3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as of
    September 30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing
    event. Therefore, the contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares,
    was not determinable until the contingency is resolved in September 2023. As of September 30, 2022, one lender remained holding the
    contingently convertible note payable (see Note 8). If the contingency were to have been resolved as of September 30, 2022, the number
    of antidilutive shares that would have been excluded from dilutive loss per share, when applying the conversion ratio, is estimated
    as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_z9HF9L0ECmEk" title="Common stock equivalents, shares"&gt;0.2&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F03_zAPEQOxKTP75" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F17_zEhSHWCoRsW4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as of September
    30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event.
    Therefore, the contingently convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, was not determinable
    until the contingency is resolved in September 2023. If the contingency were to have been resolved on those SAFEs as of September
    30, 2022, the number of antidilutive shares that would have been excluded from dilutive loss per share, when applying the respective
    conversion ratio, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SimpleAgreementForFutureEquityMember_z0cOf2U1JIG1" title="Common stock equivalents, shares"&gt;3.0&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zcuVQPn1LT36" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F15_zI7SQsAT663l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively
    restated for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_zpmKZc9PCLXb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zqITvKGePIB1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_z0jm0WmmuiNi"&gt;Segments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
executive management team, as a group, represents the entity&#x2019;s chief operating decision makers. To date, Calidi&#x2019;s executive
management team has viewed Calidi&#x2019;s operations as one segment that includes the research, development and commercialization efforts
of cell-based platforms to potentiate oncolytic virus therapies. As a result, the financial information disclosed materially represents
all of the financial information related to Calidi&#x2019;s sole operating segment. Substantially all of Calidi&#x2019;s consolidated operating
activities, including its long-lived assets, are located within the U.S. and considering Calidi&#x2019;s limited revenue operating stage,
Calidi currently has no concentration exposure to products or customers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zkRlB1BElwla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zQqsA0mr30Qh"&gt;Recently
adopted accounting pronouncements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU No. 2016-13, &lt;i&gt;Financial Instruments &#x2014; Credit Losses: Measurement of Credit Losses on Financial
Instruments &lt;/i&gt;(&#x201c;ASU 2016-13&#x201d;) which amends the impairment model by requiring entities to use a forward-looking approach
based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available-for-sale
debt securities. ASU 2016-13 is effective for public business entities for fiscal years beginning after December 15, 2019, including
interim periods within those fiscal years. For all other entities, the standard is effective in fiscal years beginning after December
15, 2022, and interim periods within fiscal years beginning after December 15, 2023, with early adoption permitted. On January 1, 2023,
Calidi adopted ASU 2016-13 and the standard did not have any impact on its unaudited condensed consolidated financial statements and
related disclosures as Calidi carries no such financial instruments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock_z1S944HPGdyg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zZR3OuGIvfT2"&gt;Recently
issued accounting pronouncements not yet adopted&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2022, the FASB issued ASU No. 2022-03, &lt;i&gt;Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions &lt;/i&gt;(&#x201c;ASU
2022-03&#x201d;) which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of
account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 is effective for public business
entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is
permitted. For all other entities, it is effective for fiscal years, including interim periods within those fiscal years, beginning after
December 15, 2024. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made
available for issuance. Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial
statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2023, the FASB issued ASU No. 2023-01, &lt;i&gt;Leases (Topic 842): Common Control Arrangements &lt;/i&gt;(&#x201c;ASU 2023-01&#x201d;), amending
certain provisions of ASC 842 that apply to arrangements between related parties under common control. This standard amends the accounting
for leasehold improvements in common-control arrangements for all entities. The amendments in this ASU are effective for all entities
for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted.
Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements and related
disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <CLDI:UnauditedInterimFinancialInformationPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23125">&lt;p id="xdx_843_ecustom--UnauditedInterimFinancialInformationPolicyTextBlock_zGbPE2i2kUT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_zYeo1AS0ySO7"&gt;Unaudited
interim financial information&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements as of September 30, 2023, and for the three and nine months ended
September 30, 2023 and 2022, have been prepared in accordance with the rules and regulations of the Securities and Exchange
Commission (&#x201c;SEC&#x201d;) and in conformity with accounting principles generally accepted in the United States of America
(&#x201c;U.S. GAAP&#x201d;) for interim financial reporting. Accordingly, these unaudited condensed consolidated financial statements
do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of
management, these unaudited condensed consolidated financial statements contain all adjustments necessary, all of which are of a
normal and recurring nature, to state fairly Calidi&#x2019;s financial position, results of operations and cash flows. Interim
results are not necessarily indicative of results for a full year or future periods. These unaudited condensed consolidated
financial statements should be read in conjunction with Calidi&#x2019;s audited consolidated financial statements for the year ended
December 31, 2022 in the Company&#x2019;s Form S-1, which was filed with the SEC on
October 6, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;As described in Note 1 and Note
3, pursuant to the effected Business Combination where Calidi was determined to be the accounting acquirer in connection with the FLAG
Merger, for periods prior to the FLAG Merger, the condensed consolidated financial statements were prepared on a stand-alone basis for
Former Calidi and did not include the combined entities activity or financial position. Subsequent to the FLAG Merger, the condensed consolidated
financial statements as of and for the three and nine months ended September 30, 2023 include the acquired business from September 12,
2023 through September 30, 2023, and assets and liabilities at their acquisition date fair value. Historical share and per share figures
of the Former Calidi have been retroactively restated based on the exchange ratio of approximately &lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionRatio1_c20230101__20230930_zdXyXkSHaiL9" title="Conversion ratio"&gt;0.41&lt;/span&gt; (the &#x201c;Conversion Ratio&#x201d;).&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards
Codification (&#x201c;ASC&#x201d;) and Accounting Standards Update (&#x201c;ASU&#x201d;) of the Financial Accounting Standards Board (&#x201c;FASB&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:UnauditedInterimFinancialInformationPolicyTextBlock>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-50960"
      unitRef="Pure">0.41</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23143">&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zFdQ4SLY7EXi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zOrufNVkYKXk"&gt;Principles
of consolidation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements of Calidi include the accounts of its wholly owned subsidiary, StemVac
GmbH (&#x201c;StemVac&#x201d;), a company organized under the laws of Germany, and Calidi Biotherapeutics Australia Pty Ltd (&#x201c;Calidi
Australia&#x201d;), a wholly owned Australian subsidiary. StemVac&#x2019;s primary operating activities include process development and
other research and development activities for the SNV1 program performed for Calidi under a cost-plus intercompany development agreement
funded by Calidi. Calidi Australia&#x2019;s principal purpose is for conducting a part of the SNV1 clinical trials in Australia.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Variable
interest entities (&#x201c;VIEs&#x201d;) are legal entities that either have an insufficient amount of equity at risk for the entity to
finance its activities without additional subordinated financial support or, as a group, the holders of equity investment at risk lack
the ability to direct the entity&#x2019;s activities that most significantly impact economic performance through voting or similar rights,
or do not have the obligation to absorb the expected losses or the right to receive expected residual returns of the entity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
all VIEs in which Calidi is involved, it assesses whether it is the primary beneficiary on an ongoing basis. In circumstances where Calidi
has both the power to direct the activities that most significantly impact the VIEs performance and the obligation to absorb losses or
the right to receive the benefits of the VIE that could be significant, Calidi would conclude that it is the primary beneficiary of the
VIE, and Calidi consolidates the VIE. In situations where Calidi is not deemed to be the primary beneficiary of the VIE, it does not
consolidate the VIE and only recognizes Calidi&#x2019;s interests in the VIE.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
Cure LLC (&#x201c;Calidi Cure&#x201d;), a Delaware limited liability company formed in June 2023, is a special purpose vehicle entity
that is solely managed and operated by Allan J. Camaisa, Chief Executive Officer and Chairman of the Board of Directors of Calidi.
Calidi Cure was created for the sole purpose of supporting the Series B Convertible Preferred Stock financing arrangement for Calidi
(see Note 10), has no other operations, and will be dissolved as soon as practicable following the closing of the business combination between Calidi and FLAG.
As such, the level of equity in Calidi Cure is not sufficient to permit the entity to finance its activities without additional
subordinated financial support provided by other parties. Accordingly, it was determined that Calidi Cure is a VIE and Calidi is the
primary beneficiary. As such, Calidi has consolidated Calidi Cure into its unaudited condensed consolidated financial statements
presented herein.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments,
necessary for a fair presentation of Calidi&#x2019;s financial condition and results of operations. All material intercompany accounts
and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2023-01-01to2023-09-30" id="ixv-23179">&lt;p id="xdx_849_eus-gaap--UseOfEstimates_zHg9MAm7Ksjk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zXHPmjDeQDx7"&gt;Use
of estimates&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, and contingent assets and liabilities, at the date of the unaudited condensed consolidated financial
statements, and the reported amounts during the reporting period. On an ongoing basis, management evaluates estimates which are subject
to significant judgment, including, but not limited to, valuation methods used, assumptions requiring the use of judgment to prepare
financial projections, timing of potential commercialization of acquired in-process intangible assets, applicable discount rates, comparable
companies or transactions, liquidity events, determination of fair value of financial instruments under the fair value option of accounting,
assumptions related to the going concern assessments, allocation of direct and indirect expenses, useful lives associated with long-
lived assets, key assumptions in operating and financing leases including incremental borrowing rates, loss contingencies, valuation
allowances related to deferred income taxes, assumptions used to value common stock, debt and debt-like instruments, warrants, and stock-based
awards and other equity instruments. Actual results may differ materially from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2023-01-01to2023-09-30" id="ixv-23190">&lt;p id="xdx_845_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z1jITvU3Jqtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_867_zMqptX68YRQh"&gt;Restricted
cash&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Calidi classifies cash that has
contractual or legal restrictions imposed by third parties as restricted cash, which is restricted as to withdrawal or use except for
the specified purpose under a contract. Calidi classifies restricted cash as either part of prepaids and other current assets, or as part
of other noncurrent assets, depending on the term and nature of the underlying contract with a financial institution, which requires Calidi
to hold a fixed amount of funds in a restricted money market account as collateral to the financial institution for Calidi&#x2019;s corporate
credit card program with that financial institution.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_zMUMv5JUbZfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the unaudited condensed consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zG5N4zjpLF11" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule of Cash and Cash Equivalents&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230930_zAHrw4q6ZCi4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231_zptSTODGA9Rl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Cash_iI_pn3n3_maCCERCzBVq_zIfFHtYSxN9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,147&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzBVq_zKgrJRB5Nmff" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzBVq_zQGZLwV24S29" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included within other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzBVq_zur3q8fsmbna" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the unaudited condensed consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,365&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zXpwemgrHh04" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23203">&lt;p id="xdx_892_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_zMUMv5JUbZfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the unaudited condensed consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zG5N4zjpLF11" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule of Cash and Cash Equivalents&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230930_zAHrw4q6ZCi4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231_zptSTODGA9Rl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Cash_iI_pn3n3_maCCERCzBVq_zIfFHtYSxN9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,147&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzBVq_zKgrJRB5Nmff" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzBVq_zQGZLwV24S29" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included within other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzBVq_zur3q8fsmbna" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the unaudited condensed consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,365&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock>
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      contextRef="AsOf2023-09-30"
      decimals="-3"
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    <us-gaap:Cash
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-50962"
      unitRef="USD">372000</us-gaap:Cash>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-50963"
      unitRef="USD">100000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-50964"
      unitRef="USD">100000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsNoncurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-50965"
      unitRef="USD">118000</us-gaap:RestrictedCashAndCashEquivalentsNoncurrent>
    <us-gaap:RestrictedCashAndCashEquivalentsNoncurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-50966"
      unitRef="USD">118000</us-gaap:RestrictedCashAndCashEquivalentsNoncurrent>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-50967"
      unitRef="USD">10365000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-50968"
      unitRef="USD">590000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23272">&lt;p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zB7qd271xtO7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zwByaI0rDRvb"&gt;Leases&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Calidi determines if an arrangement is a lease at inception. Leases
are classified as either finance or operating, with classification affecting the pattern of expense recognition in the unaudited
condensed consolidated statements of operations. When determining whether a lease is a finance lease or an operating lease, ASC 842
does not specifically define criteria to determine &#x201c;major part of remaining economic life of the underlying asset&#x201d; and
&#x201c;substantially all of the fair value of the underlying asset.&#x201d; For lease classification determination, Calidi continues
to use: (i) greater than or equal to 75% to determine whether the lease term is a major part of the remaining economic life of the
underlying asset; and (ii) greater than or equal to 90% to determine whether the present value of the sum of lease payments is
substantially all of the fair value of the underlying asset. Calidi accounts for the lease and non-lease components as a single
lease component.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
operating leases, Calidi recognizes right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities for leases with terms greater than
12 months in the consolidated balance sheet, while leases with terms of
12 months or less are not capitalized. ROU assets
represent the right to use an underlying asset during the lease term and lease liabilities represent the obligation to make lease
payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present
value of lease payments over the lease term. As most leases do not provide an implicit rate, Calidi uses an incremental borrowing
rate based on the information available at commencement date in determining the present value of lease payments. Calidi uses the
implicit rate when it is readily determinable. The operating lease ROU asset also includes any lease payments made and excludes
lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that Calidi will
exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Calidi discloses
the amortization of ROU assets and operating lease payments as a net amount, &#x201c;Amortization of right-of-use assets and
liabilities&#x201d;, on the unaudited condensed consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Finance
leases are included in machinery and equipment, and in finance lease liabilities, current and noncurrent, in the consolidated balance
sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 14 for the San Diego office lease which commenced on March 1, 2023, and was accounted for as an operating lease in accordance with
ASC 842.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2023-01-01to2023-09-30" id="ixv-23305">&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z0p3SabWo9Di" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_862_zb94Yz03MjCb"&gt;Fair
value option of accounting&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
financial instruments contain various embedded derivatives which may require bifurcation and separate accounting of those derivatives
apart from the entire host instrument, if eligible, ASC 825, &lt;i&gt;Financial Instruments &lt;/i&gt;allows issuers to elect the fair value option
(&#x201c;FVO&#x201d;) of accounting for those instruments. The FVO may be elected on an instrument-by-instrument basis and is irrevocable
unless a new election date occurs. The FVO allows the issuer to account for the entire financial instrument at fair value with subsequent
remeasurements of that fair value recorded through the statements of operations at each reporting date. A financial instrument is generally
eligible for the FVO if, amongst other factors, no part of the convertible, or contingently convertible, instrument is classified in
stockholder&#x2019;s equity and the instrument does not contain a beneficial conversion feature at issuance. In addition, because a contingent
beneficial conversion feature, if any, is not separately recognized within stockholders&#x2019; equity at the issuance date, a convertible
debt instrument with a contingent beneficial conversion feature is therefore eligible for the FVO if all other criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on the eligibility assessment discussed above, Calidi concluded that its contingently convertible notes payable and certain term notes
payable are eligible for the FVO and accordingly elected the FVO for those debt instruments. This election was made because of operational
efficiencies in valuing and reporting for these debt instruments in their entirety at each reporting date (see Note 4 and Note 8 for
additional disclosures).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
convertible notes payable and related party contingently convertible notes payable, which include the related contingently issuable warrants,
(collectively referred to as &#x201c;CCNPs&#x201d;), contain a number of embedded derivatives, such as settlement of the contingent conversion
features with variable number of shares of common stock, features which require bifurcation and separate accounting under GAAP, for which
Calidi elected the FVO for the entire CCNP instrument. In addition, certain term notes payable and related party term notes payable were
issued with separately exercisable and freestanding warrants to purchase common stock, were issued with substantial discounts at issuance
and contained certain embedded derivatives to be bifurcated and accounted for separately for those term notes, unless the FVO is eligible
and elected. Accordingly, Calidi qualified for and elected the FVO for the entire term notes payable instruments. Both the CCNP and the
term notes payable, inclusive of their respective accrued interest at their stated interest rates (collectively referred to as the &#x201c;FVO
debt instruments&#x201d;) were initially recorded at fair value as liabilities on the unaudited condensed consolidated balance sheets
and were subsequently re-measured at fair value at the end of each reporting period presented within the unaudited condensed consolidated
financial statements. The changes in the fair value of the FVO debt instruments are recorded in changes in fair value of debt and change
in fair value of debt &#x2014; related party, included as a component of other income and expenses, net, in the unaudited condensed consolidated
statements of operations. The change in fair value related to the accrued interest components is also included within the single line
of change in fair value of debt and change in fair value of debt &#x2014; related party on the unaudited condensed consolidated statements
of operations. See additional information on valuation methodologies and significant assumptions used in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <CLDI:WarrantsPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23334">&lt;p id="xdx_840_ecustom--WarrantsPolicyTextBlock_zcs3ZDUrzHrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zzS314ZaUjM"&gt;Warrants&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s
specific terms and applicable authoritative guidance in ASC 480, Distinguishing Liabilities from Equity, and ASC 815, &lt;i&gt;Derivatives
and Hedging&lt;/i&gt;. Warrants that meet the definition of a derivative financial instrument and the equity scope exception in ASC 815-10-15-74(a)
are classified as equity and are not subject to remeasurement provided that the Company continues to meet the criteria for equity classification.
Warrants that are classified as liabilities are accounted for at fair value and remeasured at each reporting date until exercise, expiration,
or modification that results in equity classification. Any change in the fair value of the warrants is recognized as change in fair value
of warrant liabilities in the unaudited condensed consolidated statements of operations. The classification of warrants, including whether
warrants should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The fair value of liability-classified
warrants is determined using the Black-Scholes options pricing model (&#x201c;Black-Scholes model&#x201d;) which includes Level 3 inputs
as further discussed in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:WarrantsPolicyTextBlock>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23346">&lt;p id="xdx_84A_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zCLosHE3tu02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zXcyFZVYM0ba"&gt;Fair
value measurements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
follows ASC 820, &lt;i&gt;Fair Value Measurement&lt;/i&gt;, which among other things, defines fair value, establishes a consistent framework for
measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring
or nonrecurring basis. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants. Accordingly, fair value is a market-based measurement determined based
on assumptions that market participants would use in pricing an asset or liability. The fair value hierarchy requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820 establishes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last
unobservable, that may be used to measure fair value, which are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Quoted
    prices in active markets for identical assets and liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inputs
    other than Level 1 that are observable, either directly or indirectly, such as quoted market prices for similar assets or liabilities;
    quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data
    for substantially the full term of the assets or liabilities; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level&#x2009;3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable
    inputs in which there is little or no market data and that are significant to the fair value of the assets or liabilities, which
    require the reporting entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
quoted market prices are available in active markets, the fair value of assets and liabilities is estimated within Level 1 of the valuation
hierarchy. If quoted prices are not available, then fair values are estimated by using pricing models, quoted prices of assets and liabilities
with similar characteristics, or discounted cash flows, within Level 2 of the valuation hierarchy. In cases where Level 1 or Level 2
inputs are not available, the fair values are estimated by using inputs within Level 3 of the hierarchy. See Note 4 for fair value measurements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <CLDI:CommonStockValuationsPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23405">&lt;p id="xdx_84A_ecustom--CommonStockValuationsPolicyTextBlock_zCRaSBTYlre8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zF32cshMGZGl"&gt;Common
stock valuations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the Business Combination, the Company was required to periodically estimate the fair value of its common stock with the
assistance of an independent third-party valuation firm when issuing stock options and computing estimated stock-based compensation expense.
The assumptions underlying these valuations represented the Company&#x2019;s best estimates, which involved inherent uncertainties and
the application of significant levels of judgment. In order to determine the fair value of its common stock, the Company considered,
among other items, previous transactions involving the sale of Company securities, the business, financial condition and results of operations,
economic and industry trends, the market performance of comparable publicly traded companies, and the lack of marketability of the Company&#x2019;s
common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Subsequent
to the Business Combination, the Company now determines the fair value of common stock based on the
closing market price at closing on the date of grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:CommonStockValuationsPolicyTextBlock>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23420">&lt;p id="xdx_846_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zi0JK2Ltbcoc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_862_zqvN5KlMILN2"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Stock-based
compensation expense related to stock options is measured at the grant date based on the fair value of the equity award and is recognized
as expense over the requisite service period, which is generally the vesting period, on the straight-line method. The Company estimates
the fair value of each stock option award on the date of grant using the Black-Scholes option pricing model. Determining the fair value
of stock option awards at the grant date requires judgment, including estimating the expected volatility, expected term, risk-free interest
rate, and expected dividends. The Company recognizes forfeitures as they occur. The reversal of compensation cost previously recognized
for an award that is forfeited because of a failure to satisfy a service or performance condition is recognized in the period of the
forfeiture.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:StockholdersEquityPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23431">&lt;p id="xdx_842_eus-gaap--StockholdersEquityPolicyTextBlock_zpKDrB7vX8Jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zbNZ5K4cCOO9"&gt;Classification
of Founders, Series A-1, and Series A-2 convertible preferred stock&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
originally classified its Founders, Series A-1 and Series A-2 convertible preferred stock (collectively &#x201c;Convertible Preferred
Stock&#x201d;) outside of permanent equity because the Convertible Preferred Stock contained certain redemption features that result in
those shares being redeemable upon the occurrence of certain events that are not solely within Calidi&#x2019;s control, including liquidation,
sale or transfer of control. Accordingly, the Convertible Preferred Stock was recorded outside of permanent equity and was subject to
the classification guidance provided under ASC 480-10-S99. Because dividends were not contractually required to be accrued on the Convertible
Preferred Stock as there was no stated or required dividend rate per annum, Calidi was not required the accrete dividends into the carrying
amount of the Convertible Preferred Stock in anticipation of a future contingent event or redemption value. Accordingly, Calidi did not
adjust the carrying values of the Convertible Preferred Stock to the respective liquidation preferences of such shares because of the
uncertainty of whether or when such events would occur. As of September 30, 2023, all shares of Convertible Preferred Stock were converted
into common stock pursuant to their provisions in connection with the FLAG Merger closed on September 12, 2023 (see Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Classification
of Series B convertible preferred stock &#x2013; liability classified&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
originally classified its Series B convertible preferred stock (&#x201c;Series B Convertible Preferred Stock&#x201d;) as a liability pursuant
to the classification guidance provided under ASC 480-10-25-14, &lt;i&gt;Distinguishing Liabilities from Equity&lt;/i&gt;, as it was considered an
unconditional obligation to issue a variable number of shares. The liability was initially measured at fair value and subsequently remeasured
at fair value each reporting period with the changes being recorded in the unaudited condensed consolidated statements of operations
as a non-cash gain or loss, as applicable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, all Series B Convertible Preferred Stock was converted into common stock in connection with the FLAG Merger closed
on September 12, 2023, and in accordance with the conversion provisions in the Series B Convertible Preferred Stock agreements (see Note
10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityPolicyTextBlock>
    <CLDI:PurchaseAgreementPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23465">&lt;p id="xdx_844_ecustom--PurchaseAgreementPolicyTextBlock_zf2QO3mouBwh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zq2DosO2RYUj"&gt;Forward
Purchase Agreement&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 28, 2023, and August 29, 2023, FLAG and Calidi entered into  forward purchase agreements (each a &#x201c;Forward Purchase Agreement&#x201d;,
and together, the &#x201c;Forward Purchase Agreement&#x201d;) with each of Meteora Strategic Capital, LLC (&#x201c;MSC&#x201d;), Meteora
Capital Partners, LP (&#x201c;MCP&#x201d;), Meteora Select Trading Opportunities Master, LP (&#x201c;MSTO&#x201d;), Great Point Capital LLC
(&#x201c;Great Point&#x201d;), Funicular Funds, LP (&#x201c;Funicular Funds&#x201d;) and Marybeth Wootton (&#x201c;Wootton&#x201d;) (with each
of MSC, MCP, MSTO, Great Point, Funicular, and Wootton, individually a &#x201c;Seller&#x201d;, and together, the &#x201c;Sellers&#x201d;)
for an OTC Equity Prepaid Forward Transaction. For purposes of the Forward Purchase Agreement, FLAG is referred to as the &#x201c;Counterparty&#x201d;
prior to the consummation of the business combination), while Calidi is referred to as the &#x201c;Counterparty&#x201d; after the consummation
of the business combination. Capitalized terms used herein but not otherwise defined shall have the meanings ascribed to such terms in
the Forward Purchase Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the terms of the Forward Purchase Agreements, each Sellers intends to purchase up to a number of shares of Class A Common Stock, par
value $&lt;span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zEe7dgXCt6Ub" title="Common stock, par or stated value per share"&gt;0.0001&lt;/span&gt; per share, of FLAG (&#x201c;FLAG Class A Common Stock&#x201d;) in the aggregate amount equal to up to &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zdjQTZeNUCGb" title="Stock issued during period shares, new issues"&gt;1,000,000&lt;/span&gt;, concurrently
with the Closing pursuant to each Seller&#x2019;s respective FPA Funding Amount PIPE Subscription Agreement, less, the number of FLAG
Class A Common Stock purchased by each Seller separately from third parties through a broker in the open market (&#x201c;Recycled Shares&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Forward Purchase Agreements provide that Sellers will be paid directly an aggregate cash amount (the &#x201c;Prepayment Amount&#x201d;)
equal to the product of (i) the Number of Shares as set forth in each Pricing Date Notice and (ii) the redemption price per share as
defined in Section 9.2(a) of FLAG&#x2019;s Amended and Restated Certificate of Incorporation, as amended (the &#x201c;Initial Price&#x201d;)
less (iii) an amount in USD equal to &lt;span id="xdx_901_ecustom--PercentageOfAggregateCashAmount_c20230101__20230930_z2pcRcK2oQYk" title="Aggregate cash amount percentage"&gt;0.50&lt;/span&gt;% of the product of (i) the Recycled Shares multiplied by (ii) the Initial Price paid by Seller
to Counterparty on the Prepayment Date (which amount shall be netted from the Prepayment Amount) (the &#x201c;Prepayment Shortfall&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Counterparty will pay to Seller the Prepayment Amount required under the respective Forward Purchase Agreement directly from the Counterparty&#x2019;s
Trust Account maintained by Continental Stock Transfer and Trust Company holding the net proceeds of the sale of the units in the Counterparty&#x2019;s
initial public offering and the sale of private placement warrants (the &#x201c;Trust Account&#x201d;) no later than the earlier of (a)
one business day after the Closing Date and (b) the date any assets from the Trust Account are disbursed in connection with the Business
Combination, except that to the extent the Prepayment Amount payable to a Seller is to be paid from the purchase of Additional Shares
by such Seller pursuant to the terms of its FPA Funding Amount PIPE Subscription Agreement, such amount will be netted against such proceeds,
with such Seller being able to reduce the purchase price for the Additional Shares by the Prepayment Amount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Following
the Closing, the reset price (the &#x201c;Reset Price&#x201d;) will initially be $&lt;span id="xdx_901_ecustom--ResetPrice_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zXEYhGOvYWTb" title="Reset price"&gt;10.00&lt;/span&gt;; provided, however, that the Reset Price may be
reduced immediately to any lower price at which the Counterparty sells, issues or grants any FLAG Class A Common Stock
or securities convertible or exchangeable into FLAG Class A Common Stock (excluding any secondary transfers) (a &#x201c;Dilutive Offering&#x201d;),
then the Reset Price shall be modified to equal such reduced price as of such date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
time to time and on any date following the Trade Date (any such date, an &#x201c;OET Date&#x201d;), Seller may, in its discretion, terminate
its Forward Purchase Agreement in whole or in part by providing written notice to the Counterparty (the &#x201c;OET Notice&#x201d;), by
the later of (a) the fifth Local Business Day following the OET Date and (b) no later than the next Payment Date following the OET Date
(which shall specify the quantity by which the Number of Shares shall be reduced (such quantity, the &#x201c;Terminated Shares&#x201d;));
provided that &#x201c;Terminated Shares&#x201d; includes only such quantity of Shares by which the Number of Shares is to be reduced and
included in an OET Notice and does not include any other Share sales, Shortfall Sale Shares or sales of Shares that are designated as
Shortfall Sales (which designation can be made only up to the amount of Shortfall Sale Proceeds), any Share Consideration sales or any
other Shares, whether or not sold, which shares will not be included in any OET Notice when calculating the number of Terminated Shares.
The effect of an OET Notice shall be to reduce the Number of Shares by the number of Terminated Shares specified in such OET Notice with
effect as of the related OET Date. As of each OET Date, the Counterparty shall be entitled to an amount from the Seller, and the Seller
shall pay to the Counterparty an amount, equal to the product of (x) the number of Terminated Shares and (y) the Reset Price in respect
of such OET Date, except that no such amount will be due to Counterparty upon any Shortfall Sale. The payment date may be changed within
a quarter at the mutual agreement of the parties.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
time to time and on any date following the Trade Date (any such date, a &#x201c;Shortfall Sale Date&#x201d;) Seller may, in its absolute
discretion, at any sales price, sell Shortfall Sale Shares, and in connection with such sales, Seller shall provide written notice to
Counterparty (the &#x201c;Shortfall Sale Notice&#x201d;) no later than the later of (a) the fifth Local Business Day following the Shortfall
Sales Date and (b) the first Payment Date after the Shortfall Sales Date, specifying the quantity of the Shortfall Sale Shares and the
allocation of the Shortfall Sale Proceeds. Seller shall not have any Early Termination Obligation in connection with any Shortfall Sales.
The Counterparty covenants and agrees for a period of at least sixty (60) Local Business Days (commencing on the Prepayment Date or if
an earlier Registration Request is submitted by Seller on the Registration Statement Effective Date) not to issue, sell or offer or agree
to sell any Shares, or securities or debt that is convertible, exercisable or exchangeable into Shares, including under any existing
or future equity line of credit, until the Shortfall Sales equal the Prepayment Shortfall.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unless
and until the proceeds from Shortfall Sales equal &lt;span id="xdx_906_ecustom--PercentageOfProceedsFromSaleOfShortfal_dp_c20230101__20230930_z33uqkl8QrKg" title="Proceeds from shortfall sale percentage"&gt;100&lt;/span&gt;% of the Prepayment Shortfall, in the event that the product of (x) the difference
between (i) the number of Shares as specified in the Pricing Date Notice(s), less (ii) any Shortfall Sale Shares as of such measurement
time, multiplied by (y) the VWAP Price, is less than (z) the difference between (i) the Prepayment Shortfall, less (ii) the proceeds
from Shortfall Sales as of such measurement time (the &#x201c;Shortfall Variance&#x201d;), then the Counterparty, as liquidated damages
in respect of such Shortfall Variance, at its option shall within five (5) Local Business Days either:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(A)
Pay in cash an amount equal to the Shortfall Variance; or&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(B)
Issue and deliver to Seller such number of additional Shares that are equal to (1) the Shortfall Variance, divided by (2) &lt;span id="xdx_90C_ecustom--VWAPPricePercentage_c20230101__20230930_z1Y8W7NoEjh4" title="VWAP price percentage"&gt;90&lt;/span&gt;% of the
VWAP Price (the &#x201c;Shortfall Variance Shares&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
valuation date will be the earliest to occur of (a) 36 months after of the Closing Date, (b) the date specified by a Seller in a written
notice to be delivered to the Counterparty at a Seller&#x2019;s discretion (which Valuation Date shall not be earlier than the day such
notice is effective) after the occurrence of any of (v) a Shortfall Variance Registration Failure, (w) a VWAP Trigger Event (x) a Delisting
Event, (y) a Registration Failure or (z) unless otherwise specified therein, upon any Additional Termination Event and (c) the date specified
by Seller in a written notice to be delivered to Counterparty at Seller&#x2019;s sole discretion (which Valuation Date shall not be earlier
than the day such notice is effective) (the &#x201c;Valuation Date&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
the Cash Settlement Payment Date, which is the tenth business day following the last day of the valuation period commencing on the Valuation
Date, a Seller shall pay the Counterparty a cash amount equal to either: (1) in the event that the Valuation Date is determined by clause
(c) of the Valuation Date definition, a cash amount equal to (A) the Number of Shares as of the Valuation Date, multiplied by (2) the
closing price of the Shares on the Exchange Business Day immediately preceding the Valuation Date, or (2) (A) the Number of Shares as
of the Valuation Date less the number of Unregistered Shares, multiplied by (B) the volume-weighted daily VWAP Price over the Valuation
Period less (3) if the Settlement Amount Adjustment is less than the cash amount to be paid, the Settlement Amount Adjustment. The Settlement
Amount Adjustment is equal to (1) the Maximum Number of Shares as of the Valuation Date multiplied by (2) $&lt;span id="xdx_903_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20230930_zN71h4u0Ayx4" title="Share price"&gt;2.00&lt;/span&gt; per share, and the Settlement
Amount Adjustment will be automatically netted from the Settlement Amount. If the Settlement Amount Adjustment exceeds the Settlement
Amount, the Counterparty will pay the Seller in FLAG Class A Common Stock or, at the Counterparty&#x2019;s election, in cash.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Seller
has agreed to waive any redemption rights under FLAG&#x2019;s Amended and Restated Certificate of Incorporation, as amended, with
respect to any FLAG Class A Common Stock purchased through the FPA Funding Amount PIPE Subscription Agreement and any Recycled
Shares in connection with the Business Combination, that would require redemption by FLAG of the Class A Common Stock. The Forward Purchase
Agreement has been structured, and all activity in connection with such agreement has been undertaken, to comply with the
requirements of all tender offer regulations applicable to the Business Combination under the Securities Exchange Act of 1934, as
amended.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the 36-month term of the Forward Purchase Agreement, if the Sellers liquidate the &lt;span id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zGXPkqYnORoi" title="Sale of shares"&gt;1,000,000&lt;/span&gt; shares in the market above $&lt;span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zeEJZpvMQ9vh" title="Sale price per share"&gt;10.00&lt;/span&gt; per share,
then Calidi will be entitled to receive up to $&lt;span id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zIGwfW8N1iBa" title="Sale value"&gt;10.0&lt;/span&gt; million in cash from the Sellers pursuant to the Forward Purchase Agreement. If the
Sellers liquidate the shares below $&lt;span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zn34CxqMkx5a" title="Sale price per share"&gt;10.00&lt;/span&gt; per share, then Calidi will be entitled to the price sold less $&lt;span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zO9o1bM1gTSb" title="Sale price per share"&gt;2.00&lt;/span&gt; per share, from the Sellers.
No proceeds will be available to Calidi if the Forward Purchase Agreement shares are sold below $&lt;span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zs7SLQGH97p" title="Sale price per share"&gt;2.00&lt;/span&gt; per share. The Forward Purchase
Agreement may be terminated earlier by the Sellers if certain default events occur, including the stock price trading below defined thresholds
for a defined period. In no event will Calidi be obligated to pay cash to the Sellers during the term of the Forward Purchase Agreement
or at its expiration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:PurchaseAgreementPolicyTextBlock>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2023-09-30_custom_FLAGClassACommonStockMember"
      decimals="INF"
      id="ixv-50969"
      unitRef="USDPShares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-09-30_custom_FLAGClassACommonStockMember"
      decimals="INF"
      id="ixv-50970"
      unitRef="Shares">1000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:PercentageOfAggregateCashAmount
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-50971"
      unitRef="Pure">0.50</CLDI:PercentageOfAggregateCashAmount>
    <CLDI:ResetPrice
      contextRef="AsOf2023-09-30_custom_FLAGClassACommonStockMember"
      decimals="INF"
      id="ixv-50972"
      unitRef="USDPShares">10.00</CLDI:ResetPrice>
    <CLDI:PercentageOfProceedsFromSaleOfShortfal
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-50973"
      unitRef="Pure">1</CLDI:PercentageOfProceedsFromSaleOfShortfal>
    <CLDI:VWAPPricePercentage
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-50974"
      unitRef="Pure">90</CLDI:VWAPPricePercentage>
    <us-gaap:SharePrice
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-50975"
      unitRef="USDPShares">2.00</us-gaap:SharePrice>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2023-01-012023-09-30_custom_ForwardPurchaseAgreementMember"
      decimals="INF"
      id="ixv-50976"
      unitRef="Shares">1000000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:SaleOfStockPricePerShare
      contextRef="AsOf2023-09-30_custom_ForwardPurchaseAgreementMember"
      decimals="INF"
      id="ixv-50977"
      unitRef="USDPShares">10.00</us-gaap:SaleOfStockPricePerShare>
    <us-gaap:SaleOfStockConsiderationReceivedOnTransaction
      contextRef="From2023-01-012023-09-30_custom_ForwardPurchaseAgreementMember"
      decimals="-5"
      id="ixv-50978"
      unitRef="USD">10000000.0</us-gaap:SaleOfStockConsiderationReceivedOnTransaction>
    <us-gaap:SaleOfStockPricePerShare
      contextRef="AsOf2023-09-30_custom_ForwardPurchaseAgreementMember"
      decimals="INF"
      id="ixv-50979"
      unitRef="USDPShares">10.00</us-gaap:SaleOfStockPricePerShare>
    <us-gaap:SaleOfStockPricePerShare
      contextRef="AsOf2023-09-30_custom_ForwardPurchaseAgreementMember_srt_MinimumMember"
      decimals="INF"
      id="ixv-50980"
      unitRef="USDPShares">2.00</us-gaap:SaleOfStockPricePerShare>
    <us-gaap:SaleOfStockPricePerShare
      contextRef="AsOf2023-09-30_custom_ForwardPurchaseAgreementMember_srt_MinimumMember"
      decimals="INF"
      id="ixv-50981"
      unitRef="USDPShares">2.00</us-gaap:SaleOfStockPricePerShare>
    <us-gaap:DerivativesPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23559">&lt;p id="xdx_844_eus-gaap--DerivativesPolicyTextBlock_zRnTieGp0jCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Derivative
financial instruments&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Calidi evaluates all of its financial
instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives
in accordance with ASC 815 &lt;i&gt;Derivatives and Hedging&lt;/i&gt;. Calidi values its derivatives using the Black-Scholes option-pricing model
or other acceptable valuation models, as applicable, with the assistance of valuation specialists. Derivative instruments accounted for
as liabilities are valued at inception and subsequent valuation dates for each reporting period the derivative instrument remains outstanding.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities, is reassessed at
each reporting period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
reviews the terms of other financial instruments such as convertible and contingently convertible secured debt, equity instruments, including
warrants and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion
options that are required to be bifurcated and accounted for separately as a derivative financial instrument in accordance with ASC 815.
Additionally, in connection with the issuance of financing instruments, Calidi may issue freestanding options or warrants, including
options or warrants to non-employees in exchange for consulting or other services performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates equity or liability classification for common stock warrants in accordance with ASC 480, &lt;i&gt;Distinguishing Liabilities from
Equity&lt;/i&gt;, and ASC 815 and accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the
holder the option of net cash settlement or it otherwise does not meet other equity classification criteria. Calidi accounts for common
stock warrants as equity if the contract requires physical settlement or net physical settlement or if Calidi has the option of physical
settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified
as liabilities are initially recorded at fair value and remeasured at fair value at each subsequent reporting period with the offset
adjustments recorded in change in fair value of warrant liability within the unaudited condensed consolidated statements of operations.
Common stock warrants classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi did not have any freestanding derivative financial instruments, or embedded derivative financial instruments
that were accounted for separately from its host contract pursuant to ASC 815 and the above discussion on the FVO debt instruments (see
Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, the Forward Purchase Agreement discussed above was accounted for as a derivative asset under ASC 815 &#x2013; &lt;i&gt;Derivatives
and Hedging&lt;/i&gt;. The fair value of the Forward Purchase Agreement at the closing of the Business Combination was estimated to be a $&lt;span id="xdx_908_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zlXH0qJFD3D4" title="Fair value"&gt;4.5&lt;/span&gt;
million asset with a corresponding amount recorded in equity at the Closing. As of September 30, 2023, the asset was revalued and
estimated to have a fair value of $&lt;span id="xdx_90C_eus-gaap--FairValueOfAssetsAcquired_pn5n6_c20230101__20230930_z3DfKS6Fey56" title="Fair value of assets acquired"&gt;1.3&lt;/span&gt; million. There can be no assurance that any proceeds from the Sellers will be made to Calidi under
the Forward Purchase Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:EquityIssuedInBusinessCombinationFairValueDisclosure
      contextRef="AsOf2023-09-30_custom_ForwardPurchaseAgreementMember"
      decimals="-5"
      id="ixv-50982"
      unitRef="USD">4500000</us-gaap:EquityIssuedInBusinessCombinationFairValueDisclosure>
    <us-gaap:FairValueOfAssetsAcquired
      contextRef="From2023-01-01to2023-09-30"
      decimals="-5"
      id="ixv-50983"
      unitRef="USD">1300000</us-gaap:FairValueOfAssetsAcquired>
    <us-gaap:DebtPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23599">&lt;p id="xdx_843_eus-gaap--DebtPolicyTextBlock_z0J3hqhJC7gj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_znm5px5lDmrf"&gt;Debt
issuance costs&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred to obtain debt financings are deferred and are amortized over the term of the debt using the effective interest
method for all debt financings in which the fair value option has not been elected. Debt issuance costs on debt financings in which the
fair value option is not elected are recorded as a reduction to the carrying value of the debt and are amortized to interest expense
or interest expense &#x2014; related party, as applicable, in the unaudited condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
any debt financing in which Calidi has elected the fair value option, any debt issuance costs associated with the debt financing are
immediately recognized in interest expense in the unaudited condensed consolidated statements of operations and are not deferred (see
above discussion on the FVO election and Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtPolicyTextBlock>
    <CLDI:GovernmentGrantsPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23614">&lt;p id="xdx_849_ecustom--GovernmentGrantsPolicyTextBlock_zIxTaK4Bj0ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;&lt;span id="xdx_86A_zakMRr4eGgDi"&gt;Government grants&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 27, 2022, the California Institute for Regenerative Medicine (&#x201c;CIRM&#x201d;) approved Calidi&#x2019;s application for a CIRM
grant for Calidi&#x2019;s continued development of the SNV1 program. CIRM awarded Calidi approximately $&lt;span id="xdx_900_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_zhxd5kmDr7Pi" title="Government grants award"&gt;3.1&lt;/span&gt; million of CIRM funding conditioned
that Calidi co-fund approximately $&lt;span id="xdx_908_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember_zIPnhqNPAegd" title="Government grants award"&gt;0.8&lt;/span&gt; million under the requirements of the CIRM application. On December 28, 2022, Calidi received
the Notice of Award from CIRM for this grant and Calidi expects to be able to draw the funds over the next 18 months based on the operational
milestones defined in the grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Proceeds
from the CIRM grant are recognized over the period necessary to match the related research and development expenses when it is
probable that Calidi has complied with the CIRM conditions and will receive the proceeds pursuant to the milestones defined in the
grant as reimbursement of those expenditures. The CIRM grant proceeds, if any, received in advance of having incurred the related
research and development expenses are recorded in accrued expenses and other current liabilities and recognized as grant income
included in other income and expenses, net, on Calidi&#x2019;s unaudited condensed consolidated statements of operations when the
related research and developments expenses are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, no amounts were received by Calidi from the CIRM grant.
During the three and nine months ended September 30, 2023, Calidi received payments from CIRM for this grant of approximately $&lt;span id="xdx_90D_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20230701__20230930__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_zpwjM5dG0qS4" title="Government grants award"&gt;0.7&lt;/span&gt; million
and $&lt;span id="xdx_902_eus-gaap--ProceedsFromOtherOperatingActivities_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--GovernmentGrantsMember__us-gaap--AwardTypeAxis__custom--CIRMAwardMember_z5GtuouvIQv9" title="Government grants award"&gt;2.3&lt;/span&gt; million, respectively, which was recognized in grant income in the accompanying unaudited condensed consolidated statement of
operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:GovernmentGrantsPolicyTextBlock>
    <us-gaap:ProceedsFromOtherOperatingActivities
      contextRef="From2022-10-272022-10-27_custom_GovernmentGrantsMember_custom_CIRMAwardMember"
      decimals="-5"
      id="ixv-50984"
      unitRef="USD">3100000</us-gaap:ProceedsFromOtherOperatingActivities>
    <us-gaap:ProceedsFromOtherOperatingActivities
      contextRef="From2022-10-272022-10-27_custom_GovernmentGrantsMember"
      decimals="-5"
      id="ixv-50985"
      unitRef="USD">800000</us-gaap:ProceedsFromOtherOperatingActivities>
    <us-gaap:ProceedsFromOtherOperatingActivities
      contextRef="From2023-07-012023-09-30_custom_GovernmentGrantsMember_custom_CIRMAwardMember"
      decimals="-5"
      id="ixv-50986"
      unitRef="USD">700000</us-gaap:ProceedsFromOtherOperatingActivities>
    <us-gaap:ProceedsFromOtherOperatingActivities
      contextRef="From2023-01-012023-09-30_custom_GovernmentGrantsMember_custom_CIRMAwardMember"
      decimals="-5"
      id="ixv-50987"
      unitRef="USD">2300000</us-gaap:ProceedsFromOtherOperatingActivities>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2023-01-01to2023-09-30" id="ixv-23638">&lt;p id="xdx_847_eus-gaap--ResearchAndDevelopmentExpensePolicy_zBH6lE95rLB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_zztp6j3iBCNc"&gt;Research
and development expenses&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Research
and development expenses are expensed as incurred. Research and development expenses consist of costs incurred to discover, research
and develop drug candidates, including compensation-related expenses for research and development personnel, including stock-based compensation
expense, preclinical and clinical activities, costs of manufacturing, overhead expenses including facilities and laboratory expenses,
materials and supplies, amounts paid to consultants and outside service providers, and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upfront
and annual license payments related to acquired technologies or technology licenses which have not yet reached technological feasibility
and have no alternative future use are also included in research and development expense in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23662">&lt;p id="xdx_84E_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zpa5ZVMZMx99" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_860_zCp4bdGQRC83"&gt;General
and administrative expenses&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General
and administrative expenses consist primarily of salaries and related costs, including stock-based compensation expense, for personnel
in executive, finance and accounting, business development, operations and administrative functions. General and administrative expenses
also include fees for legal, patent prosecution, legal settlements, consulting, charge off of deferred financing costs for aborted or
terminated financing offerings, accounting and audit services as well as insurance, outside service providers, direct and allocated facility-related
costs and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23673">&lt;p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z5THJS0JudC7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zr8ekHGqwu96"&gt;Net
loss per common share&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Earnings
per share attributable to common stockholders is calculated using the two-class method, which is an earnings allocation formula that
determines earnings per share for the holders of Calidi&#x2019;s common shares and participating securities. Although Calidi&#x2019;s historical Convertible Preferred Stock contained
participating rights in any dividend declared and paid by Calidi and were therefore participating securities, the Convertible Preferred
Stock had no stated dividends and Calidi has never paid any cash dividends and does not plan to pay any dividends
in the foreseeable future. Net loss attributable to common stockholders and participating securities is allocated to each share on an
if-converted basis as if all of the earnings for the period had been distributed. However, the participating securities do not include
a contractual obligation to share in the losses of Calidi and are not included in the calculation of net loss per share in the periods
that have a net loss. In addition, common stock equivalent shares (whether or not participating) are excluded from the computation of
diluted earnings per share in periods in which they have an anti-dilutive effect on net loss per common share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Diluted
net loss per share is computed using the more dilutive of (a) the two-class method or (b) the if-converted method and treasury stock
method, as applicable. Contingently convertible notes payable and contingently convertible SAFEs were not included for purposes of calculating
the number of diluted shares outstanding as the number of dilutive shares is based on a conversion contingency associated with the completion
of a future financing event that had not occurred, and the contingency was not resolved, in the reporting periods presented herein. In
periods in which Calidi reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders
is the same as basic net loss per share attributable to common stockholders since dilutive common shares are not assumed to have been
issued if their effect is anti-dilutive. Diluted net loss per share is equivalent to basic net loss per share for the periods presented
herein because common stock equivalent shares from the Convertible Preferred Stock, convertible notes, stock option awards and outstanding
warrants to purchase common stock (see Note 10) were antidilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zjgK7N9Rat4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the nine months ended September 30, 2023 and
2022 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_z7nU8Pot5gd9"&gt;Schedule
of Computation of Diluted Net Loss per Common Share including Antidilutive&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230101__20230930_zV5lOrGyQdR1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220101__20220930_zLbt9ZDu2UOh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup id="xdx_F51_zU2rbqGNjrm1"&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine Months Ended September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zz5REIme6FZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Employee stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;9,663&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,347&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXHSdpF49cte" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ForwardContractsMember_zGG2d6XrDMnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Earnout Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1352"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--FounderConvertiblePreferredStockMember_zradvjzbQEi9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Founders convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1354"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA1ConvertiblePreferredStockMember_zc6xWb0Q1BUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A1 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1357"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,797&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA2ConvertiblePreferredStockMember_zzVQ2mSPpgM2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A2 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1360"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zQgifmM9xDJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1363"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zyo64R4xk8y1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F4B_zoUspImhumV6"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1366"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1367"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SAFEAgreementsMember_zXXKfnsJmwG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F4F_zsx7LHt2zVz3"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1369"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1370"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zhOgAM7kAXB3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;41,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;19,401&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F07_zotpviz6MA4d" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zlD4RwM4mGL3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as of
    September 30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing
    event. Therefore, the contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares,
    was not determinable until the contingency is resolved in September 2023. As of September 30, 2022, one lender remained holding the
    contingently convertible note payable (see Note 8). If the contingency were to have been resolved as of September 30, 2022, the number
    of antidilutive shares that would have been excluded from dilutive loss per share, when applying the conversion ratio, is estimated
    as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_z9HF9L0ECmEk" title="Common stock equivalents, shares"&gt;0.2&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F03_zAPEQOxKTP75" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F17_zEhSHWCoRsW4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as of September
    30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event.
    Therefore, the contingently convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, was not determinable
    until the contingency is resolved in September 2023. If the contingency were to have been resolved on those SAFEs as of September
    30, 2022, the number of antidilutive shares that would have been excluded from dilutive loss per share, when applying the respective
    conversion ratio, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SimpleAgreementForFutureEquityMember_z0cOf2U1JIG1" title="Common stock equivalents, shares"&gt;3.0&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zcuVQPn1LT36" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F15_zI7SQsAT663l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively
    restated for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_zpmKZc9PCLXb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23688">&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zjgK7N9Rat4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the nine months ended September 30, 2023 and
2022 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_z7nU8Pot5gd9"&gt;Schedule
of Computation of Diluted Net Loss per Common Share including Antidilutive&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230101__20230930_zV5lOrGyQdR1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220101__20220930_zLbt9ZDu2UOh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup id="xdx_F51_zU2rbqGNjrm1"&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine Months Ended September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022 &lt;sup&gt;(3)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zz5REIme6FZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Employee stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;9,663&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;10,347&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXHSdpF49cte" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ForwardContractsMember_zGG2d6XrDMnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Earnout Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1352"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--FounderConvertiblePreferredStockMember_zradvjzbQEi9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Founders convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1354"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA1ConvertiblePreferredStockMember_zc6xWb0Q1BUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A1 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1357"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,797&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesA2ConvertiblePreferredStockMember_zzVQ2mSPpgM2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A2 convertible preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1360"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zQgifmM9xDJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1363"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zyo64R4xk8y1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F4B_zoUspImhumV6"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1366"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1367"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SAFEAgreementsMember_zXXKfnsJmwG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F4F_zsx7LHt2zVz3"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1369"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1370"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zhOgAM7kAXB3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;41,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;19,401&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F07_zotpviz6MA4d" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zlD4RwM4mGL3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as of
    September 30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing
    event. Therefore, the contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares,
    was not determinable until the contingency is resolved in September 2023. As of September 30, 2022, one lender remained holding the
    contingently convertible note payable (see Note 8). If the contingency were to have been resolved as of September 30, 2022, the number
    of antidilutive shares that would have been excluded from dilutive loss per share, when applying the conversion ratio, is estimated
    as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_z9HF9L0ECmEk" title="Common stock equivalents, shares"&gt;0.2&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F03_zAPEQOxKTP75" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F17_zEhSHWCoRsW4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as of September
    30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event.
    Therefore, the contingently convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, was not determinable
    until the contingency is resolved in September 2023. If the contingency were to have been resolved on those SAFEs as of September
    30, 2022, the number of antidilutive shares that would have been excluded from dilutive loss per share, when applying the respective
    conversion ratio, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SimpleAgreementForFutureEquityMember_z0cOf2U1JIG1" title="Common stock equivalents, shares"&gt;3.0&lt;/span&gt; million as of September 30, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zcuVQPn1LT36" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F15_zI7SQsAT663l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively
    restated for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23876">&lt;p id="xdx_842_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zqITvKGePIB1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_z0jm0WmmuiNi"&gt;Segments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
executive management team, as a group, represents the entity&#x2019;s chief operating decision makers. To date, Calidi&#x2019;s executive
management team has viewed Calidi&#x2019;s operations as one segment that includes the research, development and commercialization efforts
of cell-based platforms to potentiate oncolytic virus therapies. As a result, the financial information disclosed materially represents
all of the financial information related to Calidi&#x2019;s sole operating segment. Substantially all of Calidi&#x2019;s consolidated operating
activities, including its long-lived assets, are located within the U.S. and considering Calidi&#x2019;s limited revenue operating stage,
Calidi currently has no concentration exposure to products or customers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23887">&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zkRlB1BElwla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zQqsA0mr30Qh"&gt;Recently
adopted accounting pronouncements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU No. 2016-13, &lt;i&gt;Financial Instruments &#x2014; Credit Losses: Measurement of Credit Losses on Financial
Instruments &lt;/i&gt;(&#x201c;ASU 2016-13&#x201d;) which amends the impairment model by requiring entities to use a forward-looking approach
based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available-for-sale
debt securities. ASU 2016-13 is effective for public business entities for fiscal years beginning after December 15, 2019, including
interim periods within those fiscal years. For all other entities, the standard is effective in fiscal years beginning after December
15, 2022, and interim periods within fiscal years beginning after December 15, 2023, with early adoption permitted. On January 1, 2023,
Calidi adopted ASU 2016-13 and the standard did not have any impact on its unaudited condensed consolidated financial statements and
related disclosures as Calidi carries no such financial instruments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <CLDI:NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23899">&lt;p id="xdx_84A_ecustom--NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock_z1S944HPGdyg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zZR3OuGIvfT2"&gt;Recently
issued accounting pronouncements not yet adopted&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2022, the FASB issued ASU No. 2022-03, &lt;i&gt;Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions &lt;/i&gt;(&#x201c;ASU
2022-03&#x201d;) which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of
account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 is effective for public business
entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is
permitted. For all other entities, it is effective for fiscal years, including interim periods within those fiscal years, beginning after
December 15, 2024. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made
available for issuance. Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial
statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2023, the FASB issued ASU No. 2023-01, &lt;i&gt;Leases (Topic 842): Common Control Arrangements &lt;/i&gt;(&#x201c;ASU 2023-01&#x201d;), amending
certain provisions of ASC 842 that apply to arrangements between related parties under common control. This standard amends the accounting
for leasehold improvements in common-control arrangements for all entities. The amendments in this ASU are effective for all entities
for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted.
Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements and related
disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-23925">&lt;p id="xdx_80D_eus-gaap--BusinessCombinationDisclosureTextBlock_zsJIntkC233j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;3.
&lt;span id="xdx_827_z6Cgv3fW0LBd"&gt;Merger and Related Transactions&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
described in Note 1, Calidi merged with a wholly owned subsidiary of FLAG on September 12, 2023. The FLAG Merger was accounted for
as a reverse recapitalization under U.S. GAAP. Calidi was considered the accounting acquirer for financial reporting purposes. This
determination was based on the facts that, immediately following the FLAG Merger: (i) Calidi stockholders own a substantial majority
of the voting rights&#x37e; (ii) Calidi designated a majority of the initial members of the board of directors of the combined
company&#x37e; (iii) Calidi &#x2018;s executive management team became the management team of the combined company&#x37e; and (iv) the
Company was named Calidi Biotherapeutics, Inc. Accordingly, for accounting purposes, the FLAG Merger was treated as the equivalent
of Calidi issuing stock to acquire the net assets of FLAG. As a result of the FLAG Merger, the net assets of FLAG were recorded at
their acquisition-date fair value, which approximated book value due to the short-term nature of the instruments, in the financial
statements of Calidi and the reported operating results prior to the FLAG Merger were those of Calidi. Historical common share
amounts of Calidi have been retroactively restated based on the conversion ratio of approximately &lt;span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionRatio1_c20230101__20230930_zgKeWhEpcRHi" title="Conversion ratio"&gt;0.41&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of the Business Combination, all outstanding stock of Calidi was cancelled in exchange for the right to receive newly issued
shares of Common Stock, par value $&lt;span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230930__us-gaap--StatementEquityComponentsAxis__custom--NewCalidiCommonStockMember_zFEVcbYl2ef4" title="Common stock, par value"&gt;0.0001&lt;/span&gt; per share, and all outstanding options to purchase Calidi stock were assumed by the Company.
The total consideration received by Calidi Security Holders at the Closing of the transactions contemplated by the Merger Agreement is
the newly issued shares of Common Stock and securities convertible or exchangeable for newly issued shares of Common Stock with an aggregate
value equal to approximately $&lt;span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CalidiSecurityHoldersMember_zgmp1qLSw1dl" title="Aggregate principal value"&gt;250.0&lt;/span&gt; million, plus an adjustment of $&lt;span id="xdx_90F_eus-gaap--LongTermDebt_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CalidiSecurityHoldersMember_zn3eUaQy7Ogd" title="Debt adjustment provisions"&gt;23.8&lt;/span&gt; million pursuant to the net debt adjustment provisions of the
Merger Agreement by reason of the Series B Financing. As a result, the Calidi Security Holders received an aggregate of &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__custom--NewCalidiCommonStockMember_z4u9PIpFRS3d" title="Aggregate share of common stock"&gt;27,375,600&lt;/span&gt; shares
of newly issued Common Stock as merger consideration (&#x201c;Merger Consideration&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_ecustom--EscalationSharesAllocationDescription_c20230101__20230930_zd2N6WQui09b" title="Escalation shares allocation description"&gt;As
 additional consideration, each Calidi Stockholder is entitled to earn, on a pro rata basis, up to 18,000,000 Escalation Shares. During
the Escalation Period, Calidi Stockholders may be entitled to receive up to 18,000,000 Escalation Shares with incremental releases of
4,500,000 shares upon the achievement of each share price hurdle if the trading price of Common Stock is $12.00, $14.00, $16.00 and $18.00,
respectively, for a period of any 20 days within any 30-consecutive-day trading period&lt;/span&gt;. The Escalation Shares will be placed in escrow
and will be outstanding from and after the Closing, subject to cancellation if the applicable price targets are not achieved. While in
escrow, the shares will be non-voting.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Holders
of FLAG Class A Common Stock who did not redeem their shares obtained an additional &lt;span id="xdx_904_ecustom--NonredeemingContinuationShares_c20230101__20230930_zC4gE5zlnNQf" title="Non-redeeming continuation shares"&gt;85,849&lt;/span&gt; Non-Redeeming Continuation Shares issued at
Closing. At the Closing, Calidi Security Holders own approximately &lt;span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230930__us-gaap--StatementEquityComponentsAxis__custom--NewCalidiCommonStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CalidiSecurityHoldersMember_zntK0aq26fQj" title="Common stock, par value"&gt;76&lt;/span&gt;% of the outstanding shares of New Calidi Common Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;After
giving effect to the Business Combination transaction and the issuance of the Merger Consideration described above, there were &lt;span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20230930__us-gaap--StatementEquityComponentsAxis__custom--NewCalidiCommonStockMember__us-gaap--AwardTypeAxis__custom--MergerConsiderationMember_zEeaWtoCegWh" title="Common stock, shares issued"&gt;&lt;span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20230930__us-gaap--StatementEquityComponentsAxis__custom--NewCalidiCommonStockMember__us-gaap--AwardTypeAxis__custom--MergerConsiderationMember_zRsakYrWbVi5" title="Common stock, shares outstanding"&gt;35,436,381&lt;/span&gt;&lt;/span&gt; shares of the Company&#x2019;s Common Stock issued and outstanding
as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;New
Money PIPE Subscription Agreement&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 30, 2023, FLAG entered into a subscription agreement (the &#x201c;New Money PIPE Subscription Agreement&#x201d; and together with
the FPA Funding Amount PIPE Subscription Agreements, the &#x201c;PIPE Subscription Agreements&#x201d;) with Wootton (the &#x201c;New Money
PIPE Investor&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the New Money PIPE Subscription Agreement, the New Money PIPE Subscriber subscribed and purchased an aggregate of &lt;span id="xdx_901_eus-gaap--StockRepurchasedDuringPeriodShares_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NewMoneyPIPESubscriptionAgreementMember_zUfs0nn2JaH3" title="Number of purchase of shares"&gt;132,817&lt;/span&gt; shares of
FLAG Class A Common Stock for aggregate gross proceeds of approximately $&lt;span id="xdx_90F_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NewMoneyPIPESubscriptionAgreementMember_zIu6jsc7YhCa" title="Aggregate gross proceeds"&gt;0.2&lt;/span&gt; million to Calidi at the Closing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
New Money Pipe Investor had also participated in the Calidi Cure Series B Financing discussed above, which was completed at the Closing
with aggregate proceeds of $&lt;span id="xdx_905_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--NewMoneyPIPESubscriptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zBrYAs39xMia" title="Aggregate gross proceeds"&gt;0.4&lt;/span&gt;
million to Calidi.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Non-Redemption
Agreement&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 28, 2023 and August 30, 2023, FLAG entered into non-redemption agreements (the &#x201c;Non-Redemption Agreements&#x201d;) with Sellers,
pursuant to which Sellers agreed to reverse the redemption of &lt;span id="xdx_90D_eus-gaap--StockRepurchasedDuringPeriodShares_c20230828__20230828__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_zJIemtvXHTz6" title="Number of purchase of shares"&gt;&lt;span id="xdx_902_eus-gaap--StockRepurchasedDuringPeriodShares_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_zagLtBbiJHnb" title="Number of purchase of shares"&gt;335,238&lt;/span&gt;&lt;/span&gt; shares of FLAG Class A Common Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the Closing, Calidi received net cash proceeds from the Trust of approximately $&lt;span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230828__20230828__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_zcfeAZx0T274" title="Gross proceeds from purchase of shares"&gt;&lt;span id="xdx_908_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_z21HJhQaMX3g" title="Gross proceeds from purchase of shares"&gt;1.8&lt;/span&gt;&lt;/span&gt; million in connection with the Non-Redemption Agreements.
In consideration of the Seller&#x2019;s role in structuring the various transactions described herein, including in connection with potential
similar transactions with other investors, the Seller was entitled to &lt;span id="xdx_900_ecustom--IncentiveShares_pid_c20230828__20230828__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_zvZZBYtODt2a" title="Number of incentive shares"&gt;&lt;span id="xdx_90D_ecustom--IncentiveShares_pid_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_z9uSGe5Kj2lc" title="Number of incentive shares"&gt;200,000&lt;/span&gt;&lt;/span&gt; incentive shares of FLAG Class A Common Stock upon consummation
of the Business Combination.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
of the Sellers in the Non-Redemption Agreements had also participated in the Calidi Cure Series B Financing discussed above, which
was completed at the Closing with aggregate proceeds of $&lt;span id="xdx_903_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230828__20230828__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zhuEUAbPqyhc" title="Gross proceeds from purchase of shares"&gt;&lt;span id="xdx_906_eus-gaap--StockRepurchasedDuringPeriodValue_pn5n6_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zhCzXs4DcDq9" title="Gross proceeds from purchase of shares"&gt;2.6&lt;/span&gt;&lt;/span&gt;
million to Calidi, of which $&lt;span id="xdx_902_ecustom--NetProceedsFromPurchaseOfShares_pn5n6_c20230828__20230828__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zZpBQZQktkJb" title="Net proceeds from purchase of shares"&gt;&lt;span id="xdx_901_ecustom--NetProceedsFromPurchaseOfShares_pn5n6_c20230830__20230830__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zziO3ssq4Oh" title="Net proceeds from purchase of shares"&gt;0.8&lt;/span&gt;&lt;/span&gt; million of received net cash proceeds from the Trust is
in connection with Non-Redemption Agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Non-Redeeming
Shareholders and Trust fund proceeds&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
the consummation of the Business Combination, &lt;span id="xdx_90B_eus-gaap--StockRepurchasedDuringPeriodValue_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember_zVtbePfVUJOi" title="Gross proceeds from purchase of shares"&gt;2,687,351&lt;/span&gt; FLAG public shares were redeemed for aggregate redemption payments of approximately
$&lt;span id="xdx_901_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pn5n6_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember_zVNCrN3JQQPk" title="Redemption payments"&gt;28.2&lt;/span&gt; million from the Trust. The remaining approximate $&lt;span id="xdx_90E_ecustom--RemainingRedemptionValue_pn5n6_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember_zs1CKAPUY3q2" title="Remaining redemption value"&gt;15.0&lt;/span&gt; million funds in the Trust were distributed as follows i) $&lt;span id="xdx_90E_ecustom--RemainingRedemptionValue_pn5n6_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember__us-gaap--TypeOfArrangementAxis__custom--ForwardPurchaseAgreementMember_zLWwqN41r8bj" title="Remaining redemption value"&gt;12.5&lt;/span&gt; million
to the Seller investors pursuant to the Forward Purchase Agreements and Non-Redemption Agreements discussed above, ii) $&lt;span id="xdx_90A_ecustom--RemainingRedemptionValue_pn5n6_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember__us-gaap--TypeOfArrangementAxis__custom--NonRedemptionAgreementMember_zdiK8dkOgQ3a" title="Remaining redemption value"&gt;1.8&lt;/span&gt; million to
Calidi in connection with the Non-Redemption Agreements discussed above, and iii) $&lt;span id="xdx_905_ecustom--RemainingRedemptionValue_pn5n6_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--FLAGMember__srt--TitleOfIndividualAxis__custom--NonRedeemingShareholdersMember_zqrH3gheqwhf" title="Remaining redemption value"&gt;0.7&lt;/span&gt; million in cash to Calidi available in the Trust
from non-redeeming shareholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51002"
      unitRef="Pure">0.41</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2023-09-30_custom_NewCalidiCommonStockMember"
      decimals="INF"
      id="ixv-51003"
      unitRef="USDPShares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_MergerAgreementMember_custom_CalidiSecurityHoldersMember"
      decimals="-5"
      id="ixv-51004"
      unitRef="USD">250000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-30_custom_MergerAgreementMember_custom_CalidiSecurityHoldersMember"
      decimals="-5"
      id="ixv-51005"
      unitRef="USD">23800000</us-gaap:LongTermDebt>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-09-30_custom_NewCalidiCommonStockMember"
      decimals="INF"
      id="ixv-51006"
      unitRef="Shares">27375600</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:EscalationSharesAllocationDescription contextRef="From2023-01-01to2023-09-30" id="ixv-51007">As
 additional consideration, each Calidi Stockholder is entitled to earn, on a pro rata basis, up to 18,000,000 Escalation Shares. During
the Escalation Period, Calidi Stockholders may be entitled to receive up to 18,000,000 Escalation Shares with incremental releases of
4,500,000 shares upon the achievement of each share price hurdle if the trading price of Common Stock is $12.00, $14.00, $16.00 and $18.00,
respectively, for a period of any 20 days within any 30-consecutive-day trading period</CLDI:EscalationSharesAllocationDescription>
    <CLDI:NonredeemingContinuationShares
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51008"
      unitRef="Shares">85849</CLDI:NonredeemingContinuationShares>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="AsOf2023-09-30_custom_NewCalidiCommonStockMember_custom_CalidiSecurityHoldersMember"
      decimals="INF"
      id="ixv-51009"
      unitRef="Pure">0.76</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2023-09-30_custom_NewCalidiCommonStockMember_custom_MergerConsiderationMember"
      decimals="INF"
      id="ixv-51010"
      unitRef="Shares">35436381</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2023-09-30_custom_NewCalidiCommonStockMember_custom_MergerConsiderationMember"
      decimals="INF"
      id="ixv-51011"
      unitRef="Shares">35436381</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2023-08-302023-08-30_us-gaap_CommonClassAMember_custom_NewMoneyPIPESubscriptionAgreementMember"
      decimals="INF"
      id="ixv-51012"
      unitRef="Shares">132817</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-302023-08-30_us-gaap_CommonClassAMember_custom_NewMoneyPIPESubscriptionAgreementMember"
      decimals="-5"
      id="ixv-51013"
      unitRef="USD">200000</us-gaap:StockRepurchasedDuringPeriodValue>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-302023-08-30_us-gaap_SeriesBPreferredStockMember_custom_NewMoneyPIPESubscriptionAgreementMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51014"
      unitRef="USD">400000</us-gaap:StockRepurchasedDuringPeriodValue>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2023-08-282023-08-28_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="INF"
      id="ixv-51015"
      unitRef="Shares">335238</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2023-08-302023-08-30_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="INF"
      id="ixv-51016"
      unitRef="Shares">335238</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-282023-08-28_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="-5"
      id="ixv-51017"
      unitRef="USD">1800000</us-gaap:StockRepurchasedDuringPeriodValue>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-302023-08-30_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="-5"
      id="ixv-51018"
      unitRef="USD">1800000</us-gaap:StockRepurchasedDuringPeriodValue>
    <CLDI:IncentiveShares
      contextRef="From2023-08-282023-08-28_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="INF"
      id="ixv-51019"
      unitRef="Shares">200000</CLDI:IncentiveShares>
    <CLDI:IncentiveShares
      contextRef="From2023-08-302023-08-30_us-gaap_CommonClassAMember_custom_NonRedemptionAgreementMember"
      decimals="INF"
      id="ixv-51020"
      unitRef="Shares">200000</CLDI:IncentiveShares>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-282023-08-28_us-gaap_SeriesBPreferredStockMember_custom_NonRedemptionAgreementMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51021"
      unitRef="USD">2600000</us-gaap:StockRepurchasedDuringPeriodValue>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-302023-08-30_us-gaap_SeriesBPreferredStockMember_custom_NonRedemptionAgreementMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51022"
      unitRef="USD">2600000</us-gaap:StockRepurchasedDuringPeriodValue>
    <CLDI:NetProceedsFromPurchaseOfShares
      contextRef="From2023-08-282023-08-28_us-gaap_SeriesBPreferredStockMember_custom_NonRedemptionAgreementMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51023"
      unitRef="USD">800000</CLDI:NetProceedsFromPurchaseOfShares>
    <CLDI:NetProceedsFromPurchaseOfShares
      contextRef="From2023-08-302023-08-30_us-gaap_SeriesBPreferredStockMember_custom_NonRedemptionAgreementMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51024"
      unitRef="USD">800000</CLDI:NetProceedsFromPurchaseOfShares>
    <us-gaap:StockRepurchasedDuringPeriodValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember"
      decimals="0"
      id="ixv-51025"
      unitRef="USD">2687351</us-gaap:StockRepurchasedDuringPeriodValue>
    <us-gaap:StockRedeemedOrCalledDuringPeriodValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember"
      decimals="-5"
      id="ixv-51026"
      unitRef="USD">28200000</us-gaap:StockRedeemedOrCalledDuringPeriodValue>
    <CLDI:RemainingRedemptionValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember"
      decimals="-5"
      id="ixv-51027"
      unitRef="USD">15000000.0</CLDI:RemainingRedemptionValue>
    <CLDI:RemainingRedemptionValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember_custom_ForwardPurchaseAgreementMember"
      decimals="-5"
      id="ixv-51028"
      unitRef="USD">12500000</CLDI:RemainingRedemptionValue>
    <CLDI:RemainingRedemptionValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember_custom_NonRedemptionAgreementMember"
      decimals="-5"
      id="ixv-51029"
      unitRef="USD">1800000</CLDI:RemainingRedemptionValue>
    <CLDI:RemainingRedemptionValue
      contextRef="From2023-08-302023-08-30_custom_FLAGMember_custom_NonRedeemingShareholdersMember"
      decimals="-5"
      id="ixv-51030"
      unitRef="USD">700000</CLDI:RemainingRedemptionValue>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-24033">&lt;p id="xdx_802_eus-gaap--FairValueDisclosuresTextBlock_zE1Y0OolVjH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.
&lt;span id="xdx_82B_zm3tnfWGxhY7"&gt;Fair Value Measurements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_z8Oe9QffrLg2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents Calidi&#x2019;s assets and liabilities that are measured at fair value on a recurring basis, inclusive of related
party components, as of September 30, 2023 and December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zBiN1JSWLeY8" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule
of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zWcnw4rWhtU" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zOkfXbEth0h1" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zF36tCDkgtPi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230930_zyGHiKPaouqj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023 (unaudited)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zcY8S9CWPtW" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1453"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1454"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--ForwardPurchaseAgreementDerivativeAsset_iI_zyC7ZfHystvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Forward Purchase Agreement Derivative Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1457"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1458"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AssetsFairValueDisclosure_iI_zLmElzWlEkS" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total assets, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1463"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,508&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--PublicWarrants_iI_zTTOc4usxgG7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Public Warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1468"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1469"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--PrivatePlacementWarrants_iI_za82oZuCxPZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Private Placement Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1472"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1473"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_zCamCXsqr1db" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total warrant liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1478"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zlZkAnor8MK7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zgRNE7otACAh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zrBLd3yfX7Nl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20221231_zHvltryOsKB" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zhifFmrlbjNj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1483"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1484"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_zDjVMeCHO1k8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F43_z7aYKioxnQO3"&gt;(1) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1487"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1488"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_zSUfiMKQA8L9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1492"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1493"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_z2Q2dtJRsyc2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1497"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1498"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_z6HCUNIibf51" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F19_ziaT64s717Qf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Elected
    the fair value option of accounting as discussed in Note 2. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A3_zDeoYlDOrLaa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
financial instruments consist of cash, prepaid expenses and other current assets, deferred financing fees, accounts payable, accrued
expenses, and other current liabilities. The carrying value of these financial instruments is generally considered to approximate their
fair values because of the short-term nature of those instruments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
previously entered into a legal settlement liability of $&lt;span id="xdx_907_eus-gaap--PaymentsForLegalSettlements_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zR9k5FrGydG5" title="Legal settlement liability"&gt;1.1&lt;/span&gt; million (see Note 5). In accordance with the Settlement Agreement, the entire
then unpaid amount was required to be repaid if Calidi secures at least $&lt;span id="xdx_90A_ecustom--LegalSettlementsSecuredInEquityFinance_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--RangeAxis__srt--MinimumMember_zJnRqBGmpjIf" title="Cash secured in equity finance"&gt;10.0&lt;/span&gt; million in equity financing, which Calidi considered to
be likely within the short-term (see Note 1). As such, as of December 31, 2022, approximately $&lt;span id="xdx_901_eus-gaap--PaymentsForLegalSettlements_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z2z9qUJwyzJ8" title="Legal settlement liability"&gt;0.6&lt;/span&gt; million was included in legal settlement
liability on the unaudited condensed consolidated balance sheets. Upon the close of the FLAG Merger on September 12, 2023 (see Note 3),
the entire amount became due and was subsequently paid to the Former Executive and as of September 30, 2023, there was no legal settlement
liability outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
previously issued various debt financial instruments that included a loan payable, term notes payable, convertible notes payable, contingently
convertible notes payable, and SAFEs, all of which were recently converted into common stock in connection with the closing of the FLAG
Merger on September 12, 2023 (see Notes 8 and 9). For debt instruments that are not recorded at fair value amounting to $&lt;span id="xdx_903_ecustom--DebtInstrumentNotRecordedAtFairValue_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zH6GSep1b1I3" title="Debt instruments that are not recorded at fair value"&gt;5.3&lt;/span&gt; million
and $&lt;span id="xdx_904_ecustom--DebtInstrumentNotRecordedAtFairValue_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z38BRJgXsxZe" title="Debt instruments that are not recorded at fair value"&gt;4.3&lt;/span&gt; million as of September 30, 2023 and December 31, 2022, respectively, Calidi believes that the fair value of these debt instruments
approximates their carrying value based on the borrowing rates available to Calidi for debt with similar terms. Calidi reports the fair
value option debt instrument, including accrued interest, at its fair value as of each reporting date, with changes in the fair value
of those instruments included in change in fair value of debt or change in fair value of debt &#x2014; related party, as applicable, as
part of other income and expenses, net, in the unaudited condensed consolidated statements of operations. Calidi has also previously
issued certain other instruments such as the SAFEs which were also accounted for as fair value on a recurring basis further described
below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
previously entered into a Series B convertible preferred stock agreement (see Note 10). Calidi previously classified its Series B convertible
preferred stock as a liability, recorded at fair value on a recurring basis, subject to the classification guidance provided under ASC
480-10-25-14.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Contingently
Convertible Notes Payable (CCNP)&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the CCNPs was determined based on the aggregated, probability-weighted average of the outcomes of two possible
scenarios, (i) the next qualified financing event, as defined, occurring prior to maturity and the CCNPs, including accrued interest,
thereby mandatorily converting to the type and form of shares of stock issued in that qualified financing, including the underlying contingent
warrants being issued at that time (referred to as &#x201c;Scenario 1&#x201d;), or, (ii) a qualified financing not occurring and the CCNPs,
including accrued interest, maturing without conversion and without any warrants being issued (referred to as &#x201c;Scenario 2&#x201d;).
The combined value of the probability-weighted average of those outcomes was then discounted back to each reporting period in which the
CCNP were outstanding, in each case, under Scenario 1, based on the risk-free rate consistent with risk-neutral similar derivative equity
instruments and, under Scenario 2, based on a risk-adjusted discount rate estimated based on the implied interest rate using the changes
in observed interest rates of similar corporate rate debt that Calidi believes is appropriate for those probability-adjusted cash flows
under Scenario 2. The value of the contingent warrants, applicable only to Scenario 1, was measured at fair value using the Black-Scholes
option pricing model used to value preferred stock warrants using an underlying asset value and the discounted exercise price of the
warrants, as defined, and the indicated volatility of convertible preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, in connection with the completion of the FLAG Merger described in Notes 1 and 3, all contingently convertible
notes payable were converted to Calidi common stock in accordance with the conversion provisions in the original agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Term
Notes Payable&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the term notes payable is computed similarly based on its contractual cash flows and discounted back to each
reporting period the instrument is outstanding using risk-adjusted discount rates similar to Scenario 2 in CCNP discussed above. The
warrants to purchase common stock, which are freestanding equity classified instruments, issued with the term notes payable, were measured
using the Black-Scholes option pricing model and the value allocated among the two freestanding instruments based on the residual method
of allocation (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Simple
Agreements for Future Equity&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
previously entered into certain Simple Agreements for Future Equity instruments (&#x201c;SAFE&#x201d;) (see Note 9). The SAFE instruments
were recorded as liabilities and stated at fair value based on Level 3 inputs. The estimated fair value of the SAFE instruments was determined
based on the aggregated, probability-weighted average of the outcomes of certain possible scenarios, including (i) a next qualified financing
event, as defined, thereby mandatorily converting the SAFE to the type and form of shares of stock issued in that qualified financing
at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 1&#x201d;), (ii) a SPAC event, as defined, thereby mandatorily
converting the SAFE to common stock at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 2&#x201d;), or (iii)
a liquidity event defined as a change of control or initial public offering, in which case the investors will automatically be entitled
to a portion of proceeds received under such event at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 3&#x201d;).
The combined value of the probability-weighted average of those outcomes was then discounted back to each reporting period in which the
SAFE instruments were outstanding, in each case, based on a risk-adjusted discount rate estimated based on the implied interest rate
using the changes in observed interest rates of corporate rate debt that Calidi believes is appropriate for those probability-adjusted
cash flow.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, in connection with the completion of the FLAG Merger described in Note 3, all SAFEs were converted to Calidi common
stock in accordance with the conversion provisions in the original agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Series
B Convertible Preferred Stock&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
previously entered into a Series B convertible preferred stock agreement (see Note 10). Calidi recorded its Series B convertible preferred
stock as a liability stated at fair value based on Level 3 inputs. The estimated fair value of the Series B convertible preferred stock
was determined utilizing the probability-weighted expected return method (&#x201c;PWERM&#x201d;) based on the aggregated, probability-weighted
average of the outcome of certain possible scenarios, including (i) SPAC event is completed, as defined, thereby mandatorily converting
the Series B convertible preferred stock to common stock at a specified discount to the price issued (referred to as &#x201c;SPAC Scenario&#x201d;),
or (ii) SPAC event is not completed, as defined (referred to as &#x201c;Non-SPAC Scenario&#x201d;). The combined value of the probability-weighted
average of those outcomes was then discounted back to each reporting period in which the Series B convertible preferred stock instruments
were outstanding, in each case, based on a weighted-average discount rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the completion of the FLAG Merger as described in Note 3, all series B Convertible Preferred Stock were converted into
Calidi common stock immediately prior to the closing in accordance with the conversion provisions in the Series B Convertible Preferred
Stock agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Forward
Purchase Agreement Derivative Asset&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
August 2023, FLAG and Calidi entered into certain forward purchase agreements, collectively the Forward Purchase Agreement, as further
described in Note 2 above. The Forward Purchase Agreement is accounted for as a derivate asset under ASC 815 &#x2013; &lt;i&gt;Derivatives and
Hedging&lt;/i&gt;. To value the Forward Purchase Agreement derivative asset, a Monte Carlo simulation valuation model is used, using a risk-neutral
Geometric Brownian Motion (GBM) to simulate potential future stock price paths based on underlying stock price over the three-year period
commensurate with the term of the agreement.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Private
Placement Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the completion of the FLAG Merger, the Company assumed &lt;span id="xdx_90C_ecustom--ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits_c20230101__20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zsZbAT1isG2a" title="Class of warrants or rights warrants issued during the period units"&gt;1,912,154
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Private Placement Warrants with an exercise price
of $&lt;span id="xdx_905_ecustom--ClassOfWarrantsOrRightsIssuedIssuePricePerUnit_c20230101__20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zbqnkhvX42V5" title="Exercise price"&gt;11.50
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;per share. The Private Placement Warrants are
identical to the Public Warrants, as described in Note 10, except that the Private Placement Warrants (including the common stock underlying
the Private Placement Warrants) are not transferable, assignable or saleable until 30 days after the completion of a Business Combination,
and they are not redeemable by the Company for cash so long as they are held by the sponsor or its permitted transferees. The sponsor,
or its permitted transferees, has the option to exercise the Private Placement Warrants on a cashless basis. If the Private Placement
Warrants are held by holders other than the sponsor or its permitted transferees, the Private Placement Warrants can be redeemable by
the Company in all redemption scenarios and exercisable by the holders on the same basis as the Public Warrants. Upon completion of the
FLAG Merger, the Company determined that the Private Placement Warrants are classified as liabilities and marked to market at each reporting
period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
Black-Scholes model is used to value the Private Placement Warrants at each reporting period. The change in fair value of warrants is
recognized as part of change in fair value of warrant liabilities in the unaudited condensed consolidated statements of operations. Inherent
in a binomial options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate,
discount rate and dividend yield. The Company&#x2019;s valuation specialists estimate the volatility of the Company&#x2019;s common stock
based on a binomial lattice model using the stock price and the price of the Public Warrants as of the valuation date, risk-free interest
rate, and the expected life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the
grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the Private Placement Warrants
is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company
anticipates to remain at zero.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zHFCRHYFHi31" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the significant unobservable inputs used in the fair value measurement of level 3 instruments as of September
30, 2023 and December 31, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_z7nttmeM84L9" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td colspan="7" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September
    30, 2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 26%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Valuation
    Technique&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Forward
    Purchase Agreement Derivative Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Monte
    Carlo Simulation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_ztvQTdAHmua5"&gt;4.80&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    Term (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zkGZPx6BrZ34"&gt;2.91&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zxolOIAwIym2"&gt;85.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Underlying
    stock price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_ecustom--UnderlyingStockPrice_iI_pid_uShares_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zAH2Mirz3F84" title="Underlying stock price"&gt;3.33&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zlUIowR3Xb0f"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Private
    Placement Warrants&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Black-Scholes
    option pricing model&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_z6mwlxqApXLd"&gt;4.60&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    term (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_z9khRaP8Ykp2"&gt;0.08&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Time
    to expiration (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_ecustom--TimeToExpiration_dtY_c20230101__20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zYudHqWnja8d" title="Time to expiration"&gt;5.0&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zlLSeDZ2smU3"&gt;36.9&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exercise
    price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_90C_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zUkcU0jrufrk" title="Expected price"&gt;11.50&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zqTbyrCaR5e6"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td colspan="7" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
    31, 2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 26%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Valuation
    Technique&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
    convertible notes payable, including accrued interest&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scenario-based,
    probability-weighted average analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing
    of the scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zN52e2VobeN8"&gt;0.5&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    - Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zysrbMaAbKui"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate - Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zuHsN0PUKiyf"&gt;13.4&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    - Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zULkocZag1W7"&gt;100.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-adjusted
    discount rate - Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z1ypV8H0eBrf"&gt;13.4&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
    issuable warrants on contingently convertible notes payable &#x2013; Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Black-Scholes
    option pricing model&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    term&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zJoTNmwVGCM4"&gt;2.0&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    volatility on preferred stock&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zSoPlnurQzcd"&gt;40.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    dividend yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zHVGWlFn7PDc"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zOml8mzX9RY6"&gt;3.2&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SAFEs&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scenario-based,
    probability-weighted average analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing
    of the scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zzSCImBbl2f2" title="Equity securities, expected term"&gt;0.4&lt;/span&gt;
    - &lt;span id="xdx_90A_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_z2cdJGlIovQ" title="Equity securities, expected term"&gt;3&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zQui4iqaexCg"&gt;20.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z4phG6xpLKra"&gt;70.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 3&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zMP5HRFPObkh"&gt;10.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-adjusted
    discount rate &#x2014; SAFE Scenarios 1 through 3&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zTnSGooXqI3h" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%,
    &lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zf3xe818Wk8g" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, and &lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_z4021HT2A7L3" title="Equity securities, measurement input"&gt;13.1&lt;/span&gt;%, respectively&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AC_zwtW1XzRiR21" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Where
possible, Calidi verifies the values produced by its pricing models to market prices. Valuation models require a variety of inputs, including
contractual terms, market prices, discount rates, yield curves, credit spreads, measures of volatility and correlations of such inputs.
Fair value measurements associated with the CCNPs, term notes payable, SAFEs, Series B convertible preferred stock, forward purchase
agreement derivative asset, and private placement warrants (collectively the &#x201c;valued instruments&#x201d;) were determined based
on significant inputs not observable in the market, which represent Level 3 measurements within the fair value hierarchy. Increases or
decreases in the fair value of the valued instruments can result from updates to assumptions such as the expected timing or probability
of a qualified financing event, or changes in discount rates, among other assumptions. Based on management&#x2019;s assessments of the
valuations by Calidi&#x2019;s valuations specialists, none of the changes in the fair value of those instruments were due to changes in
Calidi&#x2019;s own credit risk for the reporting periods presented. Judgment is used in determining these assumptions as of the initial
valuation date and at each subsequent reporting period. Changes or updates to assumptions could have a material impact on the reported
fair value, and the change in fair value, of valued instruments, and the results of operations in any given period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zZ3iI5nZ3Hak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of valued instruments for the nine months ended September 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zVhdLchYBOib"&gt;Schedule of Changes in Fair Value of Level 3 Valued Instruments&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zW9c71iDiRb7" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zmdmDiyh8Uqh" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20230101__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zYEFdRhayr94" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zvwC9H72W6bc" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--PublicWarrantsMember_z6R6HJrjfK0h" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--PrivatePlacementWarrantsMember_z2j1DU7jUA6e" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Series B convertible preferred stock, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Forward Purchase Agreement Derivative Asset, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Public Warrants, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Private Placement Warrants, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_z4U7Q8fljSg3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;Balance at January 1, 2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1559"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1561"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1562"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_z2a8hLOXQQp3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1564"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,760&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1567"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1568"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1569"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--RecognitionOfForwardPurchaseAgreementDerivativeAsset_pn3n3_zyH8mOAzSqr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Recognition of Forward Purchase Agreement Derivative Asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1571"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1572"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1573"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1575"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1576"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--WarrantsLiabilityAssumedAtTheCloseOfTheMergerTransaction_pn3n3_zPwWYVBcTuFi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Warrants Liability assumed at the close of the FLAG Merger as of
    September 12, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1578"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1579"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1580"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1581"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,990&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pn3n3_zUrVuPnE9SZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1585"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1587"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1588"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1589"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1590"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeLossFromEquityMethodInvestments_pn3n3_znsHtHXcqnv9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Loss at inception&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1592"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1593"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1595"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1596"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1597"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_z39JKEyeHhVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Change in fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,253&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,684&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,230&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(460&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(76&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ConversionIntoCommonStock_pn3n3_zTlzt2QhbqQe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Conversion into Common Stock&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,026&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,863&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(24,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1609"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1610"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1611"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zncWKFg1RuO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1613"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1614"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1615"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,290&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of January 1, 2023, because the Scenario 2 probability of the contingently convertible notes payable was at 100%, as defined above, the
corresponding contingently issuable warrants, accordingly, had no fair value as of that date since under that scenario those warrants
would not be issuable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of valued instruments for the nine months ended September 30, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z5X55ANoicm9" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contingently&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;convertible&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;notes payable,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;including&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;interest, at fair&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zp3e8pIZCg37" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;notes&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;payable,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;including&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;interest, at fair&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_z1O56BgWRPA7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zStf85KV0EWc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;505&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_zuQ4OD9qSDxa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1624"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1625"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pn3n3_zqCNaaXfL8m4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1628"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1629"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zlwSbf6HZLWh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Extinguishment of term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1632"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(516&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1634"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_z27sdsJDhOOc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zFAeGyXAPxvc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,214&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1641"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;23,268&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-24040">&lt;p id="xdx_89B_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_z8Oe9QffrLg2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents Calidi&#x2019;s assets and liabilities that are measured at fair value on a recurring basis, inclusive of related
party components, as of September 30, 2023 and December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zBiN1JSWLeY8" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule
of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zWcnw4rWhtU" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zOkfXbEth0h1" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zF36tCDkgtPi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230930_zyGHiKPaouqj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023 (unaudited)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zcY8S9CWPtW" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1453"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1454"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--ForwardPurchaseAgreementDerivativeAsset_iI_zyC7ZfHystvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Forward Purchase Agreement Derivative Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1457"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1458"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AssetsFairValueDisclosure_iI_zLmElzWlEkS" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total assets, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1463"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,290&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,508&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--PublicWarrants_iI_zTTOc4usxgG7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Public Warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1468"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1469"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--PrivatePlacementWarrants_iI_za82oZuCxPZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Private Placement Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1472"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1473"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_zCamCXsqr1db" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total warrant liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1478"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zlZkAnor8MK7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zgRNE7otACAh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zrBLd3yfX7Nl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20221231_zHvltryOsKB" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zhifFmrlbjNj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1483"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1484"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_zDjVMeCHO1k8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F43_z7aYKioxnQO3"&gt;(1) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1487"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1488"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_zSUfiMKQA8L9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1492"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1493"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_z2Q2dtJRsyc2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1497"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1498"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_z6HCUNIibf51" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F19_ziaT64s717Qf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Elected
    the fair value option of accounting as discussed in Note 2. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-51031"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51032"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <CLDI:ForwardPurchaseAgreementDerivativeAsset
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-51033"
      unitRef="USD">1290000</CLDI:ForwardPurchaseAgreementDerivativeAsset>
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      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51034"
      unitRef="USD">1290000</CLDI:ForwardPurchaseAgreementDerivativeAsset>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-51035"
      unitRef="USD">218000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-51036"
      unitRef="USD">1290000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51037"
      unitRef="USD">1508000</us-gaap:AssetsFairValueDisclosure>
    <CLDI:PublicWarrants
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-51038"
      unitRef="USD">2530000</CLDI:PublicWarrants>
    <CLDI:PublicWarrants
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51039"
      unitRef="USD">2530000</CLDI:PublicWarrants>
    <CLDI:PrivatePlacementWarrants
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-51040"
      unitRef="USD">421000</CLDI:PrivatePlacementWarrants>
    <CLDI:PrivatePlacementWarrants
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51041"
      unitRef="USD">421000</CLDI:PrivatePlacementWarrants>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-51042"
      unitRef="USD">2530000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-51043"
      unitRef="USD">421000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
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      decimals="-3"
      id="ixv-51044"
      unitRef="USD">2951000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
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      id="ixv-51045"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
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      decimals="-3"
      id="ixv-51046"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
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      id="Fact001489"
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      id="Fact001490"
      unitRef="USD">1152000</us-gaap:ConvertibleDebtFairValueDisclosures>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
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      decimals="-3"
      id="ixv-51049"
      unitRef="USD">29190000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51050"
      unitRef="USD">29190000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-51051"
      unitRef="USD">30342000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51052"
      unitRef="USD">30342000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:PaymentsForLegalSettlements
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      decimals="-5"
      id="ixv-51054"
      unitRef="USD">1100000</us-gaap:PaymentsForLegalSettlements>
    <CLDI:LegalSettlementsSecuredInEquityFinance
      contextRef="AsOf2023-09-30_custom_SettlementAgreementMember_srt_MinimumMember"
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      id="ixv-51055"
      unitRef="USD">10000000.0</CLDI:LegalSettlementsSecuredInEquityFinance>
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      decimals="-5"
      id="ixv-51056"
      unitRef="USD">600000</us-gaap:PaymentsForLegalSettlements>
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      id="ixv-51057"
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      decimals="-5"
      id="ixv-51058"
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      contextRef="From2023-01-012023-09-30_custom_PrivatePlacementWarrantsMember"
      decimals="INF"
      id="ixv-51059"
      unitRef="Shares">1912154</CLDI:ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits>
    <CLDI:ClassOfWarrantsOrRightsIssuedIssuePricePerUnit
      contextRef="From2023-01-012023-09-30_custom_PrivatePlacementWarrantsMember"
      decimals="INF"
      id="ixv-51060"
      unitRef="Shares">11.50</CLDI:ClassOfWarrantsOrRightsIssuedIssuePricePerUnit>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-24526">&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zHFCRHYFHi31" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the significant unobservable inputs used in the fair value measurement of level 3 instruments as of September
30, 2023 and December 31, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_z7nttmeM84L9" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td colspan="7" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September
    30, 2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 26%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Valuation
    Technique&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Forward
    Purchase Agreement Derivative Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Monte
    Carlo Simulation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_ztvQTdAHmua5"&gt;4.80&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    Term (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zkGZPx6BrZ34"&gt;2.91&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zxolOIAwIym2"&gt;85.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Underlying
    stock price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_ecustom--UnderlyingStockPrice_iI_pid_uShares_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zAH2Mirz3F84" title="Underlying stock price"&gt;3.33&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zlUIowR3Xb0f"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Private
    Placement Warrants&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Black-Scholes
    option pricing model&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_z6mwlxqApXLd"&gt;4.60&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    term (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_z9khRaP8Ykp2"&gt;0.08&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Time
    to expiration (years)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_ecustom--TimeToExpiration_dtY_c20230101__20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zYudHqWnja8d" title="Time to expiration"&gt;5.0&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zlLSeDZ2smU3"&gt;36.9&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exercise
    price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_90C_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zUkcU0jrufrk" title="Expected price"&gt;11.50&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--PrivatePlacementWarrantsMember_zqTbyrCaR5e6"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td colspan="7" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
    31, 2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 26%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Valuation
    Technique&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Input
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
    convertible notes payable, including accrued interest&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scenario-based,
    probability-weighted average analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing
    of the scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zN52e2VobeN8"&gt;0.5&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    - Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zysrbMaAbKui"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate - Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zuHsN0PUKiyf"&gt;13.4&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    - Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zULkocZag1W7"&gt;100.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-adjusted
    discount rate - Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z1ypV8H0eBrf"&gt;13.4&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
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    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
    issuable warrants on contingently convertible notes payable &#x2013; Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="4" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Black-Scholes
    option pricing model&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    term&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zJoTNmwVGCM4"&gt;2.0&lt;/span&gt;
    years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zSoPlnurQzcd"&gt;40.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expected
    dividend yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zHVGWlFn7PDc"&gt;0.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zOml8mzX9RY6"&gt;3.2&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SAFEs&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td rowspan="5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scenario-based,
    probability-weighted average analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing
    of the scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zzSCImBbl2f2" title="Equity securities, expected term"&gt;0.4&lt;/span&gt;
    - &lt;span id="xdx_90A_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_z2cdJGlIovQ" title="Equity securities, expected term"&gt;3&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zQui4iqaexCg"&gt;20.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z4phG6xpLKra"&gt;70.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Probability
    &#x2014; SAFE Scenario 3&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zMP5HRFPObkh"&gt;10.0&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Risk-adjusted
    discount rate &#x2014; SAFE Scenarios 1 through 3&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zTnSGooXqI3h" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%,
    &lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zf3xe818Wk8g" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, and &lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_z4021HT2A7L3" title="Equity securities, measurement input"&gt;13.1&lt;/span&gt;%, respectively&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-24912">&lt;p id="xdx_89E_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zZ3iI5nZ3Hak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of valued instruments for the nine months ended September 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zVhdLchYBOib"&gt;Schedule of Changes in Fair Value of Level 3 Valued Instruments&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zW9c71iDiRb7" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zmdmDiyh8Uqh" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20230101__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zYEFdRhayr94" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--ForwardPurchaseAgreementDerivativeAssetMember_zvwC9H72W6bc" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--PublicWarrantsMember_z6R6HJrjfK0h" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20230101__20230930__us-gaap--StatementClassOfStockAxis__custom--PrivatePlacementWarrantsMember_z2j1DU7jUA6e" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Series B convertible preferred stock, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Forward Purchase Agreement Derivative Asset, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Public Warrants, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Private Placement Warrants, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_z4U7Q8fljSg3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;Balance at January 1, 2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1559"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1561"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1562"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_z2a8hLOXQQp3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1564"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,760&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1567"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1568"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1569"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--RecognitionOfForwardPurchaseAgreementDerivativeAsset_pn3n3_zyH8mOAzSqr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Recognition of Forward Purchase Agreement Derivative Asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1571"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1572"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1573"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1575"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1576"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--WarrantsLiabilityAssumedAtTheCloseOfTheMergerTransaction_pn3n3_zPwWYVBcTuFi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Warrants Liability assumed at the close of the FLAG Merger as of
    September 12, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1578"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1579"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1580"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1581"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,990&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pn3n3_zUrVuPnE9SZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1585"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1587"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1588"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1589"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1590"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeLossFromEquityMethodInvestments_pn3n3_znsHtHXcqnv9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Loss at inception&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1592"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1593"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1595"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1596"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1597"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_z39JKEyeHhVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Change in fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,253&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,684&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,230&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(460&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(76&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ConversionIntoCommonStock_pn3n3_zTlzt2QhbqQe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Conversion into Common Stock&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,026&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,863&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(24,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1609"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1610"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1611"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zncWKFg1RuO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1613"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1614"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1615"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,290&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,530&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;421&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of January 1, 2023, because the Scenario 2 probability of the contingently convertible notes payable was at 100%, as defined above, the
corresponding contingently issuable warrants, accordingly, had no fair value as of that date since under that scenario those warrants
would not be issuable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of valued instruments for the nine months ended September 30, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z5X55ANoicm9" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contingently&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;convertible&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;notes payable,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;including&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;interest, at fair&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zp3e8pIZCg37" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;notes&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;payable,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;including&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;interest, at fair&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_z1O56BgWRPA7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zStf85KV0EWc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;505&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_zuQ4OD9qSDxa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1624"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1625"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pn3n3_zqCNaaXfL8m4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1628"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1629"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zlwSbf6HZLWh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Extinguishment of term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1632"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(516&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1634"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_z27sdsJDhOOc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zFAeGyXAPxvc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,214&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1641"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;23,268&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:SupplementalBalanceSheetDisclosuresTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25399">&lt;p id="xdx_804_eus-gaap--SupplementalBalanceSheetDisclosuresTextBlock_zJe3gOzSvHth" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.
&lt;span id="xdx_825_zTqKlfxvQPH7"&gt;Selected Balance Sheet Components&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Deferred
financing costs&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the termination of the Edoc proposed merger, the transaction between Calidi and Edoc (as described in Note 1) was treated as a reverse
recapitalization and any direct and incremental costs associated with the business combination, including legal and accounting costs
were capitalized as deferred financing costs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 11, 2022, Calidi terminated the Edoc Merger Agreement and expensed approximately $&lt;span id="xdx_903_eus-gaap--DeferredCosts_iI_pn5n6_c20220811__us-gaap--TypeOfArrangementAxis__custom--EdocMergerAgreementMember_zHB3KBkfZ051" title="Deferred financing costs"&gt;1.9&lt;/span&gt; million of deferred financing costs included
in general and administrative expenses during the year ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
September 12, 2023, the FLAG Merger was completed as further discussed in Note 3.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
FLAG Merger was treated as a reverse recapitalization and any direct and incremental costs incurred associated with that business combination,
including legal and accounting costs, were capitalized as deferred financing costs included in deposits and other noncurrent assets on
the consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Through
the FLAG Merger closing date, Calidi and FLAG entered into various Promissory Note Agreements (the &#x201c;Promissory Note&#x201d;) whereby
Calidi advanced $&lt;span id="xdx_906_ecustom--TransactionCostsRelatedToMerger_iI_pn5n6_c20230912__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember_z8Hg4tXaTy26" title="Transaction costs related to merger"&gt;0.7&lt;/span&gt; million to FLAG for transaction costs related to the FLAG Merger. Any advances made to FLAG under the Promissory Note
do not bear any interest and are repayable to Calidi upon the earlier of the completion of the FLAG Merger from the proceeds of the Transactions
or the winding up and dissolution of FLAG. Upon the close of the FLAG Merger, the advances and all other capitalized deferred financing
costs were reclassified against additional paid-in capital.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, there were approximately $&lt;span id="xdx_90E_eus-gaap--DeferredCosts_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--EdocMergerAgreementMember_z7zuYPxhmDZ" title="Deferred financing costs"&gt;0&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--DeferredCosts_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--EdocMergerAgreementMember_z2XDjIWr9J34" title="Deferred financing costs"&gt;0.3&lt;/span&gt; million, respectively, of deferred financing costs,
which include the advances made to FLAG above, included in other noncurrent assets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Legal
settlement liability&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2020, Calidi&#x2019;s former executive and co-founding shareholder (the &#x201c;Former Executive&#x201d;), filed a complaint in the
San Diego Superior Court (&#x201c;the Complaint&#x201d;) against Calidi and AJC Capital, and Calidi&#x2019;s current CEO and founding shareholder,
asserting breach of contract and declaratory relief and breach of contract (and later amended to include a claim for breach of fiduciary
duty) and wrongfully terminated the Former Executive under an employment contract resulting in amounts allegedly owed to the Former Executive.
Calidi denied those allegations and filed a cross complaint against the Former Executive for securities fraud, breach of contract, and
breach of fiduciary duty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 18, 2021, all parties ultimately settled pursuant to the terms of a Settlement and Mutual Release Agreement (&#x201c;the Settlement
Agreement&#x201d;), in which the parties agreed to release each other from all claims and agreed to confidentiality, non-disparagement
and other covenants. According to the principal terms of the Settlement Agreement, the Former Executive agreed to immediately transfer
and assign all patents filed by Calidi during the Former Executive&#x2019;s employment and otherwise fully cooperate with ongoing patent
and intellectual property matters and other company matters, including enter into a voting agreement with the majority shareholders.
As part of the Settlement Agreement, Calidi also agreed to pay the Former Executive $&lt;span id="xdx_90B_eus-gaap--Cash_iI_pn5n6_c20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zwitZwwdNSRa" title="Cash"&gt;1.1&lt;/span&gt; million in cash, with $&lt;span id="xdx_90C_eus-gaap--PaymentsForLegalSettlements_c20210318__20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zMfJBpAZQVh6" title="Payments for legal settlements"&gt;60,000&lt;/span&gt; payable within
30 days of the Settlement Agreement and $&lt;span id="xdx_90C_ecustom--MonthlyPaymentsForLegalSettlements_c20210318__20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zXeWWHD0ScDl" title="Monthly payments for legal settlements"&gt;20,000&lt;/span&gt; per month on the same day of each month thereafter until paid in full. Furthermore, if
Calidi secures at least $&lt;span id="xdx_909_ecustom--LegalSettlementsSecuredInEquityFinance_iI_pn5n6_c20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--RangeAxis__srt--MinimumMember_zBPokxGtCmE" title="Cash secured in equity finance"&gt;10.0&lt;/span&gt; million in equity financing, as defined in the Settlement Agreement, the then entire unpaid settlement
liability amount will become due and payable within 21 days of the equity financing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, approximately $&lt;span id="xdx_90C_eus-gaap--SettlementLiabilitiesCurrent_iI_pn5n6_c20221231_ztj77fqSqLQ" title="Legal settlement liability"&gt;0.6&lt;/span&gt; million, respectively, was included in legal settlement liability on the unaudited condensed
consolidated balance sheets. Upon the close of the FLAG Merger, the entire amount became due and was subsequently paid to
the Former Executive on September 21, 2023. Accordingly, as of September 30, 2023, there was no legal settlement liability outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Accrued
expenses and other current liabilities&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_894_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zEpIYDnBn2X3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, accrued expenses and other current liabilities were comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_z9n3ymksK5ba" style="display: none"&gt;&lt;span&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20230930_zCU9oXXfN3Zh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231_zNHDXaamH7wh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AccruedCompensation_iI_pn3n3_maAPAOAzybc_zxTTu5DvDoTl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued compensation&lt;sup id="xdx_F4D_zPBygrGSP1bi"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,014&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;4,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AccruedVendorAndOtherExpenses_iI_pn3n3_maAPAOAzybc_zobFPWeWBnnd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accrued vendor and other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,967&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,277&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_pn3n3_mtAPAOAzybc_zM6H69SZRD18" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,981&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"&gt;&lt;span id="xdx_F0E_zH1dDTdm9m36" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1B_z5y1Omgku3hl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    deferred compensation for certain executives and deferred board and advisory fees for one director (see Note 14).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AC_zfsWGBWr8WPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 14 for additional commitments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:DeferredCosts
      contextRef="AsOf2022-08-11_custom_EdocMergerAgreementMember"
      decimals="-5"
      id="ixv-51121"
      unitRef="USD">1900000</us-gaap:DeferredCosts>
    <CLDI:TransactionCostsRelatedToMerger
      contextRef="AsOf2023-09-12_custom_PromissoryNoteAgreementsMember"
      decimals="-5"
      id="ixv-51122"
      unitRef="USD">700000</CLDI:TransactionCostsRelatedToMerger>
    <us-gaap:DeferredCosts
      contextRef="AsOf2023-09-30_custom_EdocMergerAgreementMember"
      decimals="0"
      id="ixv-51123"
      unitRef="USD">0</us-gaap:DeferredCosts>
    <us-gaap:DeferredCosts
      contextRef="AsOf2022-12-31_custom_EdocMergerAgreementMember"
      decimals="-5"
      id="ixv-51124"
      unitRef="USD">300000</us-gaap:DeferredCosts>
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      contextRef="AsOf2021-03-18_custom_SettlementAndMutualReleaseAgreementMember"
      decimals="-5"
      id="ixv-51125"
      unitRef="USD">1100000</us-gaap:Cash>
    <us-gaap:PaymentsForLegalSettlements
      contextRef="From2021-03-182021-03-18_custom_SettlementAndMutualReleaseAgreementMember"
      decimals="0"
      id="ixv-51126"
      unitRef="USD">60000</us-gaap:PaymentsForLegalSettlements>
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      contextRef="From2021-03-182021-03-18_custom_SettlementAndMutualReleaseAgreementMember"
      decimals="0"
      id="ixv-51127"
      unitRef="USD">20000</CLDI:MonthlyPaymentsForLegalSettlements>
    <CLDI:LegalSettlementsSecuredInEquityFinance
      contextRef="AsOf2021-03-18_custom_SettlementAgreementMember_srt_MinimumMember"
      decimals="-5"
      id="ixv-51128"
      unitRef="USD">10000000.0</CLDI:LegalSettlementsSecuredInEquityFinance>
    <us-gaap:SettlementLiabilitiesCurrent
      contextRef="AsOf2022-12-31"
      decimals="-5"
      id="ixv-51129"
      unitRef="USD">600000</us-gaap:SettlementLiabilitiesCurrent>
    <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25475">&lt;p id="xdx_894_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zEpIYDnBn2X3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, accrued expenses and other current liabilities were comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_z9n3ymksK5ba" style="display: none"&gt;&lt;span&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20230930_zCU9oXXfN3Zh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221231_zNHDXaamH7wh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AccruedCompensation_iI_pn3n3_maAPAOAzybc_zxTTu5DvDoTl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued compensation&lt;sup id="xdx_F4D_zPBygrGSP1bi"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,014&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;4,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AccruedVendorAndOtherExpenses_iI_pn3n3_maAPAOAzybc_zobFPWeWBnnd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accrued vendor and other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,967&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,277&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_pn3n3_mtAPAOAzybc_zM6H69SZRD18" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,981&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"&gt;&lt;span id="xdx_F0E_zH1dDTdm9m36" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1B_z5y1Omgku3hl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    deferred compensation for certain executives and deferred board and advisory fees for one director (see Note 14).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
    <CLDI:AccruedCompensation
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="Fact001666"
      unitRef="USD">2014000</CLDI:AccruedCompensation>
    <CLDI:AccruedCompensation
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact001667"
      unitRef="USD">4070000</CLDI:AccruedCompensation>
    <CLDI:AccruedVendorAndOtherExpenses
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51132"
      unitRef="USD">2967000</CLDI:AccruedVendorAndOtherExpenses>
    <CLDI:AccruedVendorAndOtherExpenses
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51133"
      unitRef="USD">1277000</CLDI:AccruedVendorAndOtherExpenses>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51134"
      unitRef="USD">4981000</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51135"
      unitRef="USD">5347000</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25551">&lt;p id="xdx_804_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zhfYBQcaUAK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.
&lt;span id="xdx_822_z1ENryePYNKl"&gt;Machinery and Equipment, net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, machinery and equipment, net, was comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zFGpwgi5HIHi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zFeM7sB57Yzc"&gt;Schedule
of Machinery and Equipment, Net&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zTZ9oaEjtoW6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zNXDn5LsHkrf" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzw2F_z9A2nlb5YtZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;1,518&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzw2F_zMHnU2trmekf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_mtPPAENzw2F_z0NcvtrVIgCe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zNW3MAjOe405" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expense amounted to approximately $&lt;span id="xdx_904_eus-gaap--Depreciation_pn5n6_c20230701__20230930_zv1PtzdwA5ib" title="Depreciation expense"&gt;&lt;span id="xdx_904_eus-gaap--Depreciation_pn5n6_c20220701__20220930_zL1nT9Fyesvg" title="Depreciation expense"&gt;0.1&lt;/span&gt;&lt;/span&gt; million for both the three months ended September 30, 2023 and 2022, and $&lt;span id="xdx_90B_eus-gaap--Depreciation_pn5n6_c20230101__20230930_z1p534hFubf" title="Depreciation expense"&gt;0.3&lt;/span&gt; million and $&lt;span id="xdx_904_eus-gaap--Depreciation_pn5n6_c20220101__20220930_zj7F9x0F4iVi" title="Depreciation expense"&gt;0.2&lt;/span&gt;
million for the nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25565">&lt;p id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zFGpwgi5HIHi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zFeM7sB57Yzc"&gt;Schedule
of Machinery and Equipment, Net&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zTZ9oaEjtoW6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zNXDn5LsHkrf" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzw2F_z9A2nlb5YtZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;1,518&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzw2F_zMHnU2trmekf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_mtPPAENzw2F_z0NcvtrVIgCe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember"
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    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-51138"
      unitRef="USD">1518000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-51139"
      unitRef="USD">891000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-51140"
      unitRef="USD">631000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember"
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      id="ixv-51141"
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      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-51142"
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      contextRef="From2023-07-012023-09-30"
      decimals="-5"
      id="ixv-51143"
      unitRef="USD">100000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2022-07-012022-09-30"
      decimals="-5"
      id="ixv-51144"
      unitRef="USD">100000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2023-01-01to2023-09-30"
      decimals="-5"
      id="ixv-51145"
      unitRef="USD">300000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2022-01-012022-09-30"
      decimals="-5"
      id="ixv-51146"
      unitRef="USD">200000</us-gaap:Depreciation>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25633">&lt;p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zaD0cljqew07" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.
&lt;span id="xdx_822_zgqlrowhMGge"&gt;Related Party Transactions&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has funded its operations to date primarily through private sales of convertible preferred stock, contingently convertible and convertible
promissory notes, SAFEs and common stock. These investments have included various related parties, including from AJC Capital and certain
directors as further discussed below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zchaFO2XE5r" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the various significant related party transactions and investments in Calidi for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"&gt;&lt;span id="xdx_8B8_zpV1ZUoXredj" style="display: none"&gt;Schedule of Related Party Transactions&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Related Party&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Description of investment or transaction&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230101__20230930_zGNyNguV0ui5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20220101__20221231_zDkkGC3hJr77" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December, 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zQjlpzXWtcZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 29%; text-align: left"&gt;AJC Capital, Director B, and a manager&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 29%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_fKDEp_zVE8smSgh6ik"&gt;Convertible notes payable, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F46_zrrGvZsJ8he5"&gt;(1) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zcecoGxWCXLj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director A, E and executive officer&#x2019;s family office&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_fKDMp_zxycVJzZalo3"&gt;Term notes payable, net of discount, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F44_zCYdyUETd9J1"&gt;(3) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_z2XxGpC7AhB1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Directors A, D, E, F, an officer, and a manager&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_fKDQp_zq2k3Ncc0XRd"&gt;Simple agreements for future equity (SAFE), at fair value&lt;/span&gt;&lt;sup id="xdx_F41_zZedJdBsGqff"&gt;(4) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1709"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_zCdLscpQhV5k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_fKDUp_zDfZGIe58u5g"&gt;Accounts payable and accrued expenses&lt;/span&gt;&lt;sup id="xdx_F42_zH0UYl9R6RZg"&gt;(5) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_zn1ylJ5VbDle" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Directors C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_fKDYp_zlyHj0CBjG2j"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/span&gt;&lt;sup id="xdx_F4F_zphfPd5euudf"&gt;(6) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1717"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_zUiWurkzDzg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Former Executive&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_fKDcp_znJi5lUMKa66"&gt;Legal settlement liability&lt;/span&gt;&lt;sup id="xdx_F4D_zZEcSk9jdZ41"&gt;(7) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1721"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zJHvb3p72sQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_fKDgp_zi9lYq6aEHKl"&gt;Former President and Chief Operating Officer&lt;/span&gt;&lt;sup id="xdx_F4F_zsSOGD5Tvlkc"&gt;(8) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;450&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAOneMember_zrXAKLO0b4wa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_fKDkp_zXGzzVPQoc1l"&gt;Advisory services included in accrued expenses&lt;/span&gt;&lt;sup id="xdx_F4A_zflUA6XjDTz9"&gt;(9) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_za0qLfFPmUwe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_fKDEwKQ_____znh1NLkUR3M1"&gt;Lease guaranty&lt;/span&gt;&lt;sup id="xdx_F4B_zxJDsWAPagni"&gt;(10) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;163&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorATwoMember_zkkkTYoMmiO" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TermNotesPayableIncludingAccruedInterestMember_fKDMp_zabExCpq3AZh"&gt;Term notes payable including accrued interest&lt;/span&gt;&lt;sup id="xdx_F46_zXcrXufegPbk"&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1738"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAThreeMember_zUVIrV7JaxG4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--OtherLiabilitiesMember_zjcgmv9cYmwh" title="Related party transaction description"&gt;Other liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;508&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1742"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAThreeMember_zMPM77WnUAub" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Related party transactions and investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_909_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--OtherLiabilitiesMember_zhN3fHQ07vmc" title="Related party transaction description"&gt;Other liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;508&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1747"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_z6ttayZt2uX3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F13_zmJEnKUsfBt7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    November 2020, Calidi, as the borrower, opened a Line of Credit (&#x201c;LOC&#x201d;) with City National Bank (&#x201c;CNB&#x201d;) for
    a borrowing capacity of up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn6n6_c20201130_zd08i4E9T8Gl" title="Line of credit, borrowing capacity"&gt;1.0&lt;/span&gt; million. As a condition of approving the LOC, CNB required a corresponding collateral amount to
    be provided by AJC Capital in the form of a certificate of deposit in the name of AJC Capital to be held at CNB so long as the LOC
    remains open, including any amounts borrowed and outstanding under the LOC. As consideration for the collateral provided by AJC Capital
    to CNB, Calidi issued &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20201130_zwEck0snnsG7" title="Warrants to purchase"&gt;2,000,000&lt;/span&gt; warrants to purchase common stock to AJC Capital (see Note 10). See Note 8 for full disclosures around
    the LOC which remained outstanding as of September 30, 2023 and December 31, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F06_z84cmMiDvdAa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zBQsBXSjIW22" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term
    notes payable, net of discount, in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zYqWjRmsWxW3" title="Principal amount"&gt;0.5&lt;/span&gt;
    million plus accrued interest, issued to AJC Capital in May 2020 with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zvyaqYnTU8C2" title="Warrants to purchase common stock"&gt;900,000&lt;/span&gt;
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zV5N3tdqZqje" title="Principal amount"&gt;0.5&lt;/span&gt;
    million, plus accrued interest issued in March 2021 to Director A with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z9O2liki7Mqf" title="Warrants to purchase common stock"&gt;1,000,000&lt;/span&gt;
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). In December 2022 and during the three and nine
    months ended September 30, 2023, Calidi issued various term notes in the aggregate principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zjKWjunKRdh" title="Principal amount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zELaxmIn2ox" title="Principal amount"&gt;3.0&lt;/span&gt;&lt;/span&gt;
    million to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the
    above term notes payable, as applicable, remained outstanding as of September 30, 2023 and December 31, 2022 (see Note 8). As of
    September 30, 2023, all related party term note payable amounts due to Director A totaling $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--NotesPayable_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zPy9KNDYzYhf" title="Notes payable"&gt;1.9&lt;/span&gt;
    million have been classified as a long term liability, while the remaining related party term note payable to all other parties of
    $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_z0lrDktILGH7" title="Short term liability"&gt;1.5&lt;/span&gt;
    million are classified as a short term liability on the accompanying unaudited condensed consolidated balance sheets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F08_zr6oJB7Bkkfd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F1B_zV4v6qs88upi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 9 for full disclosures around the SAFE instruments. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F02_zHFXLX7p4gJ2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F15_zuABvAUMUkoc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amounts
    owed to AJC Capital as of September 30, 2023, for primarily rent expense for temporary use of personal house for company office space
    in 2020; in addition, amounts owed to AJC Capital and Director D for certain consulting expenses, included in accounts payable and
    accrued expenses as of December 31, 2022. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F09_za9VEz3mlId7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1D_zA69IDDatuVh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note, which is $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--ConvertibleDebt_iI_c20230930_zsalHHH82xF4" title="Contingently convertible note"&gt;0&lt;/span&gt; as of September 30, 2023 and $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--ConvertibleDebt_iI_pn5n6_c20221231_zUYw7nzF54Of" title="Contingently convertible note"&gt;1.2&lt;/span&gt; million as of December 31, 2022, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F09_zqdWfk5oMCof" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(7)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F11_zdzcnx5a8Ar7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 6 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi, which was paid in
    September 2023. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0A_zuQgYC03iK1b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(8)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_z8rwExfCF7Pl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--SalariesAndWages_pn5n6_c20220129__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zNNBvrKlOK05" title="Annual salary"&gt;0.5&lt;/span&gt; million, a signing bonus of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn5n6_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z9dUewkSS3Te" title="Bonus payable"&gt;0.3&lt;/span&gt; million, payable in three equal monthly installments. Mr. Ng was eligible for
    standard change in control and severance benefits. On June 23, 2023, Calidi entered into a Separation and Release Agreement with
    Mr. Ng which includes a severance accrual as of September 30, 2023 (see Note 14). &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F03_z5QqOaSw76wk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(9)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1D_zuqmqcIQQt32" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJG3Ieq3C5gl" title="Monthly advisory fee"&gt;9,166&lt;/span&gt; per month not to exceed $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_ecustom--AccruedAdvisoryFee_pn5n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_zcg5X9hIeAl6" title="Annual advisory fee"&gt;0.1&lt;/span&gt; million per annum, accrued
    and payable upon Calidi raising $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zmMWatG4TKi6" title="Equity proceeds"&gt;10&lt;/span&gt; million or more in equity proceeds, as defined in the Advisory Agreement. The Advisory Agreement
    terminated on August 31, 2023. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0A_z3dZM62a3sV4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(10)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_z7BXt2XeZQci" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--GuarantyOfLeaseAmount_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zKEa3Ckf5gtg" title="Guaranty of lease amount"&gt;0.9&lt;/span&gt; million to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--LessorOperatingLeaseDescription_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zV0fhb1wlzr5" title="Lease agreement description"&gt;As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first.&lt;/span&gt; The amount shown in the table above, represents the present value, including accrued interest as of the period shown, of
    the aggregate $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zelkwRBmqHFi" title="Lease payment due"&gt;0.2&lt;/span&gt; million payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included in noncurrent
    operating lease right-of-use liability. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A3_zB5FiBfTxAdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 5 for the Promissory Note agreement between FLAG and Calidi.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25653">&lt;p id="xdx_89C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zchaFO2XE5r" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the various significant related party transactions and investments in Calidi for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"&gt;&lt;span id="xdx_8B8_zpV1ZUoXredj" style="display: none"&gt;Schedule of Related Party Transactions&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Related Party&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Description of investment or transaction&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230101__20230930_zGNyNguV0ui5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20220101__20221231_zDkkGC3hJr77" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December, 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zQjlpzXWtcZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 29%; text-align: left"&gt;AJC Capital, Director B, and a manager&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 29%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_fKDEp_zVE8smSgh6ik"&gt;Convertible notes payable, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F46_zrrGvZsJ8he5"&gt;(1) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zcecoGxWCXLj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director A, E and executive officer&#x2019;s family office&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_fKDMp_zxycVJzZalo3"&gt;Term notes payable, net of discount, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F44_zCYdyUETd9J1"&gt;(3) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_z2XxGpC7AhB1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Directors A, D, E, F, an officer, and a manager&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_fKDQp_zq2k3Ncc0XRd"&gt;Simple agreements for future equity (SAFE), at fair value&lt;/span&gt;&lt;sup id="xdx_F41_zZedJdBsGqff"&gt;(4) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1709"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_zCdLscpQhV5k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_fKDUp_zDfZGIe58u5g"&gt;Accounts payable and accrued expenses&lt;/span&gt;&lt;sup id="xdx_F42_zH0UYl9R6RZg"&gt;(5) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_zn1ylJ5VbDle" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Directors C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_fKDYp_zlyHj0CBjG2j"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/span&gt;&lt;sup id="xdx_F4F_zphfPd5euudf"&gt;(6) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1717"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_zUiWurkzDzg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Former Executive&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_fKDcp_znJi5lUMKa66"&gt;Legal settlement liability&lt;/span&gt;&lt;sup id="xdx_F4D_zZEcSk9jdZ41"&gt;(7) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1721"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zJHvb3p72sQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_fKDgp_zi9lYq6aEHKl"&gt;Former President and Chief Operating Officer&lt;/span&gt;&lt;sup id="xdx_F4F_zsSOGD5Tvlkc"&gt;(8) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;450&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAOneMember_zrXAKLO0b4wa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_fKDkp_zXGzzVPQoc1l"&gt;Advisory services included in accrued expenses&lt;/span&gt;&lt;sup id="xdx_F4A_zflUA6XjDTz9"&gt;(9) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_za0qLfFPmUwe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_fKDEwKQ_____znh1NLkUR3M1"&gt;Lease guaranty&lt;/span&gt;&lt;sup id="xdx_F4B_zxJDsWAPagni"&gt;(10) &lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;163&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorATwoMember_zkkkTYoMmiO" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TermNotesPayableIncludingAccruedInterestMember_fKDMp_zabExCpq3AZh"&gt;Term notes payable including accrued interest&lt;/span&gt;&lt;sup id="xdx_F46_zXcrXufegPbk"&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1738"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAThreeMember_zUVIrV7JaxG4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--OtherLiabilitiesMember_zjcgmv9cYmwh" title="Related party transaction description"&gt;Other liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;508&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1742"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAThreeMember_zMPM77WnUAub" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Related party transactions and investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_909_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--OtherLiabilitiesMember_zhN3fHQ07vmc" title="Related party transaction description"&gt;Other liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;508&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1747"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_z6ttayZt2uX3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F13_zmJEnKUsfBt7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    November 2020, Calidi, as the borrower, opened a Line of Credit (&#x201c;LOC&#x201d;) with City National Bank (&#x201c;CNB&#x201d;) for
    a borrowing capacity of up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn6n6_c20201130_zd08i4E9T8Gl" title="Line of credit, borrowing capacity"&gt;1.0&lt;/span&gt; million. As a condition of approving the LOC, CNB required a corresponding collateral amount to
    be provided by AJC Capital in the form of a certificate of deposit in the name of AJC Capital to be held at CNB so long as the LOC
    remains open, including any amounts borrowed and outstanding under the LOC. As consideration for the collateral provided by AJC Capital
    to CNB, Calidi issued &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20201130_zwEck0snnsG7" title="Warrants to purchase"&gt;2,000,000&lt;/span&gt; warrants to purchase common stock to AJC Capital (see Note 10). See Note 8 for full disclosures around
    the LOC which remained outstanding as of September 30, 2023 and December 31, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F06_z84cmMiDvdAa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zBQsBXSjIW22" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term
    notes payable, net of discount, in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zYqWjRmsWxW3" title="Principal amount"&gt;0.5&lt;/span&gt;
    million plus accrued interest, issued to AJC Capital in May 2020 with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zvyaqYnTU8C2" title="Warrants to purchase common stock"&gt;900,000&lt;/span&gt;
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zV5N3tdqZqje" title="Principal amount"&gt;0.5&lt;/span&gt;
    million, plus accrued interest issued in March 2021 to Director A with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z9O2liki7Mqf" title="Warrants to purchase common stock"&gt;1,000,000&lt;/span&gt;
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). In December 2022 and during the three and nine
    months ended September 30, 2023, Calidi issued various term notes in the aggregate principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zjKWjunKRdh" title="Principal amount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zELaxmIn2ox" title="Principal amount"&gt;3.0&lt;/span&gt;&lt;/span&gt;
    million to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the
    above term notes payable, as applicable, remained outstanding as of September 30, 2023 and December 31, 2022 (see Note 8). As of
    September 30, 2023, all related party term note payable amounts due to Director A totaling $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--NotesPayable_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zPy9KNDYzYhf" title="Notes payable"&gt;1.9&lt;/span&gt;
    million have been classified as a long term liability, while the remaining related party term note payable to all other parties of
    $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_z0lrDktILGH7" title="Short term liability"&gt;1.5&lt;/span&gt;
    million are classified as a short term liability on the accompanying unaudited condensed consolidated balance sheets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F08_zr6oJB7Bkkfd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F1B_zV4v6qs88upi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 9 for full disclosures around the SAFE instruments. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F02_zHFXLX7p4gJ2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F15_zuABvAUMUkoc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amounts
    owed to AJC Capital as of September 30, 2023, for primarily rent expense for temporary use of personal house for company office space
    in 2020; in addition, amounts owed to AJC Capital and Director D for certain consulting expenses, included in accounts payable and
    accrued expenses as of December 31, 2022. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F09_za9VEz3mlId7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1D_zA69IDDatuVh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note, which is $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--ConvertibleDebt_iI_c20230930_zsalHHH82xF4" title="Contingently convertible note"&gt;0&lt;/span&gt; as of September 30, 2023 and $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--ConvertibleDebt_iI_pn5n6_c20221231_zUYw7nzF54Of" title="Contingently convertible note"&gt;1.2&lt;/span&gt; million as of December 31, 2022, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F09_zqdWfk5oMCof" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(7)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F11_zdzcnx5a8Ar7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 6 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi, which was paid in
    September 2023. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0A_zuQgYC03iK1b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(8)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_z8rwExfCF7Pl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--SalariesAndWages_pn5n6_c20220129__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zNNBvrKlOK05" title="Annual salary"&gt;0.5&lt;/span&gt; million, a signing bonus of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn5n6_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z9dUewkSS3Te" title="Bonus payable"&gt;0.3&lt;/span&gt; million, payable in three equal monthly installments. Mr. Ng was eligible for
    standard change in control and severance benefits. On June 23, 2023, Calidi entered into a Separation and Release Agreement with
    Mr. Ng which includes a severance accrual as of September 30, 2023 (see Note 14). &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F03_z5QqOaSw76wk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(9)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1D_zuqmqcIQQt32" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJG3Ieq3C5gl" title="Monthly advisory fee"&gt;9,166&lt;/span&gt; per month not to exceed $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_ecustom--AccruedAdvisoryFee_pn5n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_zcg5X9hIeAl6" title="Annual advisory fee"&gt;0.1&lt;/span&gt; million per annum, accrued
    and payable upon Calidi raising $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zmMWatG4TKi6" title="Equity proceeds"&gt;10&lt;/span&gt; million or more in equity proceeds, as defined in the Advisory Agreement. The Advisory Agreement
    terminated on August 31, 2023. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0A_z3dZM62a3sV4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(10)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_z7BXt2XeZQci" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--GuarantyOfLeaseAmount_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zKEa3Ckf5gtg" title="Guaranty of lease amount"&gt;0.9&lt;/span&gt; million to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--LessorOperatingLeaseDescription_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zV0fhb1wlzr5" title="Lease agreement description"&gt;As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first.&lt;/span&gt; The amount shown in the table above, represents the present value, including accrued interest as of the period shown, of
    the aggregate $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zelkwRBmqHFi" title="Lease payment due"&gt;0.2&lt;/span&gt; million payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included in noncurrent
    operating lease right-of-use liability. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorABandManagerMember"
      id="Fact001703">Convertible notes payable, including accrued interest</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorABandManagerMember"
      decimals="-3"
      id="Fact001701"
      unitRef="USD">19000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_AJCCapitalDirectorABandManagerMember"
      decimals="-3"
      id="Fact001702"
      unitRef="USD">804000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember"
      id="Fact001707">Term notes payable, net of discount, including accrued interest</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember"
      decimals="-3"
      id="Fact001705"
      unitRef="USD">1442000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember"
      decimals="-3"
      id="Fact001706"
      unitRef="USD">1962000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorsADEFAnOfficerandManagerMember"
      id="Fact001711">Simple agreements for future equity (SAFE), at fair value</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_AJCCapitalDirectorsADEFAnOfficerandManagerMember"
      decimals="-3"
      id="Fact001710"
      unitRef="USD">4615000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorDMember"
      id="Fact001715">Accounts payable and accrued expenses</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalDirectorDMember"
      decimals="-3"
      id="Fact001713"
      unitRef="USD">104000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_AJCCapitalDirectorDMember"
      decimals="-3"
      id="Fact001714"
      unitRef="USD">170000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorsCMember"
      id="Fact001719">Contingently convertible notes payable, including accrued interest, at fair value</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_DirectorsCMember"
      decimals="-3"
      id="Fact001718"
      unitRef="USD">1152000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_FormerExecutiveMember"
      id="Fact001723">Legal settlement liability</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_FormerExecutiveMember"
      decimals="-3"
      id="Fact001722"
      unitRef="USD">640000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorDMember"
      id="Fact001727">Former President and Chief Operating Officer</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorDMember"
      decimals="-3"
      id="Fact001725"
      unitRef="USD">450000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_DirectorDMember"
      decimals="-3"
      id="Fact001726"
      unitRef="USD">300000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorAMember"
      id="Fact001731">Advisory services included in accrued expenses</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorAOneMember"
      decimals="-3"
      id="Fact001729"
      unitRef="USD">18000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_DirectorAOneMember"
      decimals="-3"
      id="Fact001730"
      unitRef="USD">82000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalMember_custom_GuarantyMember"
      id="Fact001735">Lease guaranty</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_AJCCapitalMember_custom_GuarantyMember"
      decimals="-3"
      id="Fact001733"
      unitRef="USD">163000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-01-012022-12-31_custom_AJCCapitalMember_custom_GuarantyMember"
      decimals="-3"
      id="Fact001734"
      unitRef="USD">150000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_custom_TermNotesPayableIncludingAccruedInterestMember"
      id="Fact001739">Term notes payable including accrued interest</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorATwoMember"
      decimals="-3"
      id="Fact001737"
      unitRef="USD">1954000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_us-gaap_OtherLiabilitiesMember"
      id="ixv-51173">Other liabilities</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorAThreeMember"
      decimals="-3"
      id="ixv-51174"
      unitRef="USD">508000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2023-01-012023-09-30_us-gaap_OtherLiabilitiesMember"
      id="ixv-51175">Other liabilities</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2023-01-012023-09-30_custom_DirectorAThreeMember"
      decimals="-3"
      id="ixv-51176"
      unitRef="USD">508000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="AsOf2020-11-30"
      decimals="-6"
      id="ixv-51178"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2020-11-30"
      decimals="-3"
      id="ixv-51179"
      unitRef="Shares">2000000000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-05-31_custom_TermLoanMember_custom_AJCCapitalMember"
      decimals="-5"
      id="ixv-51180"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-05-31_custom_TermLoanMember_custom_AJCCapitalMember"
      decimals="-3"
      id="ixv-51181"
      unitRef="Shares">900000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-03-31_custom_TermLoanMember_custom_DirectorAMember"
      decimals="-5"
      id="ixv-51182"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2021-03-31_custom_TermLoanMember_custom_DirectorAMember"
      decimals="-3"
      id="ixv-51183"
      unitRef="Shares">1000000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_TermLoanMember_custom_AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember"
      decimals="-6"
      id="ixv-51184"
      unitRef="USD">3000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_TermLoanMember_custom_AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember"
      decimals="-6"
      id="ixv-51185"
      unitRef="USD">3000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:NotesPayable
      contextRef="AsOf2023-09-30_custom_TermLoanMember_custom_AJCCapitalMember"
      decimals="-5"
      id="ixv-51186"
      unitRef="USD">1900000</us-gaap:NotesPayable>
    <us-gaap:ShortTermBorrowings
      contextRef="AsOf2023-09-30_custom_TermLoanMember_custom_AJCCapitalMember"
      decimals="-5"
      id="ixv-51187"
      unitRef="USD">1500000</us-gaap:ShortTermBorrowings>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51190"
      unitRef="USD">0</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2022-12-31"
      decimals="-5"
      id="ixv-51191"
      unitRef="USD">1200000</us-gaap:ConvertibleDebt>
    <us-gaap:SalariesAndWages
      contextRef="From2022-01-292022-02-01_custom_DirectorDMember"
      decimals="-5"
      id="ixv-51193"
      unitRef="USD">500000</us-gaap:SalariesAndWages>
    <us-gaap:AccruedEmployeeBenefitsCurrent
      contextRef="AsOf2022-02-01_custom_DirectorDMember"
      decimals="-5"
      id="ixv-51194"
      unitRef="USD">300000</us-gaap:AccruedEmployeeBenefitsCurrent>
    <CLDI:AccruedMonthlyAdvisoryFee
      contextRef="From2022-04-012022-04-01_custom_DirectorAMember"
      decimals="-3"
      id="ixv-51195"
      unitRef="USD">9166000</CLDI:AccruedMonthlyAdvisoryFee>
    <CLDI:AccruedAdvisoryFee
      contextRef="From2022-04-012022-04-01_custom_DirectorAMember_srt_MaximumMember"
      decimals="-5"
      id="ixv-51196"
      unitRef="USD">100000</CLDI:AccruedAdvisoryFee>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2022-04-012022-04-01_custom_DirectorAMember"
      decimals="-6"
      id="ixv-51197"
      unitRef="USD">10000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <CLDI:GuarantyOfLeaseAmount
      contextRef="From2022-10-012022-10-31_custom_AJCCapitalMember_srt_MaximumMember_custom_GuarantyMember"
      decimals="-5"
      id="ixv-51198"
      unitRef="USD">900000</CLDI:GuarantyOfLeaseAmount>
    <us-gaap:LessorOperatingLeaseDescription
      contextRef="From2022-10-012022-10-31_custom_AJCCapitalMember_custom_GuarantyMember"
      id="ixv-51199">As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first.</us-gaap:LessorOperatingLeaseDescription>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments
      contextRef="From2022-10-012022-10-31_custom_AJCCapitalMember_custom_GuarantyMember"
      decimals="-5"
      id="ixv-51200"
      unitRef="USD">200000</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-25993">&lt;p id="xdx_804_eus-gaap--DebtDisclosureTextBlock_zQpyV94Xp6t7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.
&lt;span id="xdx_820_z1VQIxNviRv2"&gt;Debt&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zcDZmHeDDDU4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
outstanding debt obligations as of September 30, 2023 and December 31, 2022, including related party components, are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zcrsBOm2ess3" style="display: none"&gt;Schedule
of Outstanding Debt Obligations&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Balance&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Measurements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z8zHmoU4Iigc" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1804"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zJUbOSSEhusa" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1806"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zLrbAdEoKrh3" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1808"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zMB5oLtuRj0h" style="width: 9%; text-align: right" title="Accrued Interest"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zMhBpAjFeIOf" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zgLNnhiRN0ib" style="text-align: right" title="Unpaid Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1814"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zY4fqFFCvlB1" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1816"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zAzwJ6TxarDl" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1818"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zlJnSAtAHrNi" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1820"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zy3HdVbhKYPh" style="text-align: right" title="Net Carrying Value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1822"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z1xhzTVNSrx6" style="text-align: right" title="Unpaid Balance"&gt;3,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zfHgwgROk5a5" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1826"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zBXDYLITvjX9" style="text-align: right" title="Discount"&gt;(34&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zelWHDEH3wSh" style="text-align: right" title="Accrued Interest"&gt;564&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zrduGNhW5Qp1" style="text-align: right" title="Net Carrying Value"&gt;4,280&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zePvYkyyRUG7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_z34Bl0D6u1hd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1836"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zg9wcmkNnBy7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1838"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zPyldUOvxMD" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1840"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zaHemTKta4S6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930_zwSFZJVbshj6" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;4,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930_zfodwH9Ca1r" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1846"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930_zfrttgP6VZgc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930_zwTgiLBS0PL3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;583&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930_ziGOW5xXOv54" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,299&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20230930_zGGLyMBnAf98" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(3,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--LongTermDebt_iI_pn3n3_c20230930_zxBJrJUh5EA6" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;1,954&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Balance&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Measurements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zVafLpVI8hwk" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zbEgmapy8qz3" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1860"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zqgvMofv5Td8" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1862"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zFjt0SsG1vo6" style="width: 9%; text-align: right" title="Accrued Interest"&gt;39&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zwhaQNvXrqO6" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zzI2CQRXmHXa" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zbcmEE1OU1N6" style="text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_z2CvfmzyKTWk" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1872"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGEp_zYxKxeqqWxD8" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1874"&gt;&#x2014;&lt;/span&gt;&lt;sup&gt;&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zW8wf5o1Gcri" style="text-align: right" title="Net Carrying Value"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zeSxJsjKhsSc" style="text-align: right" title="Unpaid Balance"&gt;2,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zrfMVV4aRThf" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1880"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zv6AYU4oiZek" style="text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zko17U0gG6Zc" style="text-align: right" title="Accrued Interest"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zXKpPzMpz0qc" style="text-align: right" title="Net Carrying Value"&gt;2,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNFnZ1SEQeDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zZ0biP6CAWR3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1890"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zyr0KwFiTbK5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1892"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUWfZR87xdKi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1894"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zXDBcdqbqVja" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231_zuTsS3rmIBSe" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;5,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231_zPVbslv31HO2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231_zRDKkLjhSij2" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231_zLDjrEB0rHtl" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231_z97r7PbtbYW9" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20221231_zDXWt7OJei7g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebt_iI_pn3n3_c20221231_zLUDlF0oDduj" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1910"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td id="xdx_F0F_zyvLzDDF7iS" style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zQB2KsZxZyb2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    interest is included in fair value measurements for contingently convertible notes payable, at fair value, for the periods presented.
    See further disclosures under the fair value option of accounting in Note 2, Note 4, and applicable sections below. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AA_zGd1lyJt92jg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zTbHzEHOcdq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scheduled
maturities of outstanding debt, net of discounts are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BB_zUqIIo3LB0hh" style="display: none"&gt;Schedule
of Maturities of Outstanding Debt&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Year Ending December 31:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20230930_zdtQBvmgVNne" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pn3n3_zzULVtvhs7Of" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 82%; text-align: left"&gt;2023 (October &#x2014; December)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_zPJX9PTAySU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_zAB8brO9hMz1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearTwo_iI_pn3n3_zymLHWCmWKo9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2026 and thereafter&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1921"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LongTermDebtAccruedInterest_iI_pn3n3_z6OFtZdFZfKc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plus: accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_z39VI5Teukk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_z0VtJBEjn2bi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,299&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zVlmKx5bFBZk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following discussion includes a description of Calidi&#x2019;s outstanding debt as of September 30, 2023 and December 31, 2022. The weighted
average interest rate related to Calidi&#x2019;s outstanding debt not accounted for under the fair value option was approximately &lt;span id="xdx_905_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_c20230930_zMR6RwvzJiLl" title="Weighted average interest rate"&gt;13.7%&lt;/span&gt;
and &lt;span id="xdx_905_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_c20221231_zh6nXEUO3X66" title="Weighted average interest rate"&gt;8.7%&lt;/span&gt; as of September 30, 2023 and December 31, 2022, respectively. Interest expense related to Calidi&#x2019;s outstanding debt not
accounted for under the fair value option totaled approximately $&lt;span id="xdx_900_eus-gaap--InterestExpenseDebt_pn5n6_c20230101__20230930_zlZCjSp1mSsa" title="Interest expense debt"&gt;0.8 &lt;/span&gt;million and $&lt;span id="xdx_90D_eus-gaap--InterestExpenseDebt_pn5n6_c20220101__20220930_zCJjDh3Oacji" title="Interest expense debt"&gt;0.1&lt;/span&gt; million for the nine months ended September 30, 2023 and
2022, respectively, and approximately $&lt;span id="xdx_90E_eus-gaap--InterestExpenseDebt_pn5n6_c20230701__20230930_z36QMRkiH9jc" title="Interest expense debt"&gt;0.3 &lt;/span&gt;million and $&lt;span id="xdx_909_eus-gaap--InterestExpenseDebt_c20220701__20220930_zqIwxYrcl5r7" title="Interest expense debt"&gt;29,000&lt;/span&gt; for the three months ended September 30, 2023 and 2022, respectively, which
is reported within other income and expense, net, in the unaudited condensed consolidated statements of operations. Interest expense
includes interest on outstanding borrowings and the amortization of discounts associated with debt issuance costs or from the allocation
of proceeds to freestanding common stock or warrants as part of the relevant financing transactions. Interest expense related to debt
instruments that are accounted for under the fair value option is presented within the single line of change in fair value of debt or
change in fair value of debt &#x2014; related party, as applicable, in the unaudited condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Convertible
Notes Payable&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2018
Convertible Notes&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Between
January 2018 and June 2018, Calidi issued $&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_z7A6F407biSc" title="Principal amount"&gt;1.4 &lt;/span&gt;million of convertible promissory notes (the &#x201c;2018 Convertible Notes&#x201d;) to
investors, including to related parties (see Note 7), with original maturity dates of &lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDateDescription_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_z2x1F8SKGW4f" title="Debt instrument, maturity description"&gt;18 months&lt;/span&gt; from the dates of issuance. In lieu of
cash interest, Calidi issued to the investors shares of common stock in the amount of four shares of common stock per $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionRatio1_pid_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zuso0FNhUJs2" title="Debt instrument, conversion ratio"&gt;1.00&lt;/span&gt; of principal
loaned. The value allocated to common stock was determined based on a relative fair value basis resulting in approximately $&lt;span id="xdx_90E_eus-gaap--InterestExpense_pn5n6_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zmpAWTWU8hGc" title="Principal amount"&gt;1.0 &lt;/span&gt;million
of debt discount to be recognized as interest expense using the effective interest method over the term of the 2018 Convertible Notes.
The 2018 Convertible Notes allow the investors, at their election, to convert the principal amount and accrued interest, if any, into
Series A-2 Convertible Preferred Stock at a conversion price of $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember_zVoNAY9ml14k" title="Debt instrument, conversion price"&gt;1.75&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2022, one of the related party investors provided notice and converted $&lt;span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zI5ep7EexFM9" title="Principal amount"&gt;0.5 &lt;/span&gt;million of the 2018 Convertible Notes to into &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_uShares_c20220301__20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember_zjAJmzzodVR4" title="Number of shares issued"&gt;257,143&lt;/span&gt; shares
of Series A-2 convertible preferred stock (see Note 10). The contractual conversion was recorded at carrying value and resulted in no
gain or loss in the unaudited condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2022, the maturity date for the remaining $&lt;span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zvQQeGkjFWfc" title="Principal amount"&gt;0.8 &lt;/span&gt;million of principal amount of the 2018 Convertible Notes was extended to the earlier
of i) September 30, 2023 or ii) Calidi&#x2019;s completion of a qualified financing of $&lt;span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pn6n6_c20220701__20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zHVTRTEHTKCd" title="Principal and accrued interest"&gt;15&lt;/span&gt; million or more. The amended 2018 Convertible
Notes accrue interest at &lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pip0_dp_uPure_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_z50XiQF4nhw8" title="Debt instrument, interest rate"&gt;10%&lt;/span&gt; per annum. All other terms and conditions remained substantially unchanged. The debt amendment occurred
close to or upon the stated maturity date and resulted in the application of extinguishment accounting in accordance with ASC 470-50.
The carrying value of the original notes equals the fair value at extinguishment date, which resulted in no gain or loss recorded in
the unaudited condensed consolidated statement of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2018 Convertible Notes were converted pursuant to its provisions in connection with the FLAG Merger closed on September 12, 2023 and are no longer outstanding as of September 30, 2023. Approximately $&lt;span id="xdx_90F_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20230930_zMNrOnIKJrai" title="Accrued interest"&gt;19,000&lt;/span&gt; of accrued interest to be settled in cash remained
outstanding as of September 30, 2023, which was subsequently paid in October 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Contingently
Convertible Notes Payable, at fair value&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2019
Contingently Convertible Notes Payable, at fair value&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2019, Calidi issued $&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_zmxaEAg3pYqj" title="Principal amount"&gt;2.3&lt;/span&gt; million of contingently convertible promissory notes (the &#x201c;2019 CCNPs&#x201d;) to certain investors, including to related parties (see Note 6), with original maturity dates of &lt;span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_zkPkTdWf4jvk" title="Debt instrument, maturity description"&gt;28 to 31
months&lt;/span&gt; from the dates of issuance. The 2019 CCNPs accrue interest at &lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pip0_dp_uPure_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_zBCNEYcUYZl5" title="Debt instrument, interest rate"&gt;5%&lt;/span&gt; per annum, that is due and payable at maturity unless otherwise
converted prior to maturity. Calidi may elect to prepay principal and accrued interest at any time. Upon a next equity financing of at
least $&lt;span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pn5n6_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember__srt--RangeAxis__srt--MinimumMember_ziahuIXePBSb" title="Principal and accrued interest"&gt;8.0&lt;/span&gt; million, the principal and accrued interest will automatically convert into the type of stock issued in the financing at the
lower price of a per share &lt;span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_z2cBi0qKnhWe" title="Debt instrument, conversion feature"&gt;conversion price equal to: (i) 80% of the per share price paid by investors in the financing; or (ii) 80%
of a per share price equal to $100.0 million divided by the total number of issued and outstanding shares as of the date of the amendment,
or $2.40 per share (&#x201c;valuation cap&#x201d;). In addition, upon a next equity financing, the investors will be issued a warrant equal
to 30% of principal at an exercise price equal to the per share price paid by investors in the financing&lt;/span&gt;. These contingent warrants are
accounted for when the contingency is resolved, and the contingent warrants are issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi elected to measure the 2019 CCNPs, including accrued interest and contingently issuable warrants, using the fair value option
under ASC 825 and, as a result, Calidi records any changes in fair value within change in fair value of debt on the unaudited
condensed consolidated statements of operations. Calidi elected to also include the component related to accrued interest within
the single line of change in fair value of debt and change in fair value of debt &#x2014; related party on the unaudited condensed
consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting &lt;/i&gt;section and Note 3 for further
details.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to 2022, Calidi repaid certain investors and related party contingently convertible note holders the entire principal balance of $&lt;span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_zFngoeXpJXp6" title="Principal amount"&gt;0.2 &lt;/span&gt;million
and an investor elected to convert principal and accrued stated interest balance of $&lt;span id="xdx_909_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20211231__20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_z2I3tYLOh2m2" title="Debt instrument, increase, accrued interest"&gt;0.2 &lt;/span&gt;million into shares of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to 2022, the $&lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--TypeOfArrangementAxis__custom--SAFEAgreementsMember_zYLKS2I04Yud" title="Principal amount"&gt;2.0&lt;/span&gt; million of then outstanding unpaid principal balances of the 2019 CCNPs plus accrued interest were exchanged for an
equivalent amount of SAFE agreements as described in Note 9. All 2019 CCNP agreements were exchanged into the SAFE agreements, which
included the cancellation of applicable contingently issuable warrants upon the exchange to the SAFE agreements (see Note 9).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2019 CCNPs were converted pursuant to their provisions in connection with the FLAG Merger closed on September
12, 2023 and are no longer outstanding as of as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Contingently Convertible Notes Payable, at fair value&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2019 and 2020, Calidi issued $&lt;span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_z9GizfG6Z8hk" title="Convertible promissory notes"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zPDLqMEV9Hzc" title="Convertible promissory notes"&gt;4.0&lt;/span&gt;&lt;/span&gt; million in convertible promissory notes to two investors that mature in &lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDateDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zIPM1FikVRu7" title="Debt instrument, maturity description"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zP2N5iDihyDh" title="Debt instrument, maturity description"&gt;January 2023&lt;/span&gt;&lt;/span&gt; (the &#x201c;2020 CCNPs&#x201d;). The 2020 CCNPs accrue interest at &lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zhLiLCJwU8te" title="Debt instrument, interest rate"&gt;5%&lt;/span&gt; per annum, compounded yearly,
that is due and payable at maturity unless otherwise converted prior to maturity. Calidi may not elect to prepay the principal and interest
without the written consent of the lenders. Upon a next equity financing of at least $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_pn5n6_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember__srt--RangeAxis__srt--MinimumMember_zI0zru2x39aa" title="Principal and accrued interest"&gt;8.0&lt;/span&gt; million, for the principal and accrued interest
through that date, the holder, at their sole election, may exercise the &lt;span id="xdx_907_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zp3L9JvG041" title="Debt instrument, conversion feature"&gt;conversion option into the type of stock issued in the financing
at the lower price equal to: (i) 70% of the per share price paid by investors in the financing; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance; or (iii) $2.00 (&#x201c;valuation
cap&#x201d;). In addition, upon the next equity financing occurring, the investors will also receive a warrant equal to 30% of principal
invested at an exercise price equal to the per share price paid by investors in the financing&lt;/span&gt;. These contingent warrants are accounted
for when the contingency is resolved, and the contingent warrants are issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--DebtConversionDescription_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_ztRjB73dDzV7" title="Debt instrument, conversion feature"&gt;Upon
a change of control, the investor will have the option to receive a cash payment equal the principal and accrued interest or convert
the principal and accrued interest into shares of Calidi&#x2019;s preferred stock to be issued, at a per share conversion price equal
to: (i) 70% of the implied price per share of such preferred stock from such change of control; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance. Upon an event of default,
each investor will receive a cash payment equal to the principal and accrued interest&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi elected to measure the 2020 CCNPs, including accrued interest and contingently issuable warrants, using the fair value option under
ASC 825 and records all changes in fair value included in change in fair value of debt and change in fair value of debt &#x2014; related
party, on the unaudited condensed consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting &lt;/i&gt;section
and Note 3 for a full discussion of the valuation methodologies and other details related to the 2020 CCNPs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
September 2021, $&lt;span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20210930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zpaTZX8oP6kb" title="Unpaid principal balance"&gt;3.0 &lt;/span&gt;million unpaid principal balance for one of the 2020 CCNPs plus accrued interest was exchanged for an equivalent
amount of a SAFE agreement, which included the cancellation of the applicable contingently issuable warrants upon the exchange into the
SAFE (see Note 9). In September 2022, the maturity date of the 2020 CCNPs was extended to &lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20220901__20220930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zJ3zbuofKsU2" title="Debt instrument, maturity date"&gt;September 23, 2023&lt;/span&gt;. The amended 2020 CCNPs
continued to accrue interest at &lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zJcOjw7dCZX8" title="Debt instrument, interest rate"&gt;5%&lt;/span&gt; per annum. All other terms and conditions remained substantially unchanged. The debt amendment occurred
close to or upon the stated maturity date and resulted in the application of extinguishment accounting in accordance with ASC 470-50.
The carrying value of the original notes equals the fair value at extinguishment date, which resulted in no gain or loss recorded in
the unaudited condensed consolidated statement of operations for the three and nine months ended September 30, 2023. As of December 31,
2022, the remaining $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zcTXfSCrcUyf" title="Unpaid principal balance"&gt;1.0&lt;/span&gt; million in unpaid principal remained outstanding for the amended 2020 CCNPs with one investor that is also a
related party (see Note 7).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2020 CCNPs were converted pursuant to their provisions in connection with the FLAG Merger closed on September 12, 2023 and are no longer
outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Term
Notes Payable&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Term Notes Payable&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi issued $&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zxnecGg0udfd" title="Debt face amount"&gt;0.6&lt;/span&gt; million of secured term notes payable (the &#x201c;2020 Term Notes&#x201d;) to investors, including to related
parties (see Note 7). Calidi also issued warrants to purchase &lt;span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1bdDXx3aC3" title="Warrant shares"&gt;1,050,000&lt;/span&gt; shares of common stock at an exercise price of $&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zU2qt232ea4a" title="Warrant exercise price per share"&gt;1.00&lt;/span&gt; per share
(see Note 10). The investors of the $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zvrq6uORl1lf" title="Debt face amount"&gt;0.5&lt;/span&gt; million portion of the 2020 Term Notes receive interest at a rate equal to variable 30-day LIBOR
plus &lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zm7xQx0V65xi" title="Interest rate"&gt;3&lt;/span&gt;%, subject to floor of &lt;span id="xdx_909_ecustom--DebtInstrumentFloorRate_iI_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zvFSql4SkkWc" title="Floor rate"&gt;2&lt;/span&gt;% and &lt;span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_dc_uShares_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJaKlDuEnrR1" title="Number of warrants to purchase shares"&gt;two&lt;/span&gt; warrants to purchase shares of Calidi common stock for each dollar of principal invested, while
the investors of the remaining $&lt;span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zLZ6WTXnMT3j" title="Debt face amount"&gt;0.2&lt;/span&gt; million, in lieu of a stated interest rate, received &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_dc_uShares_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zZRtcJj8lRZa" title="Number of warrants to purchase shares"&gt;one&lt;/span&gt; warrant to purchase shares of Calidi common
stock for each dollar of principal invested. The 2020 Term Notes mature on the earliest of the following: (i) one year from execution
of the 2020 Term Notes, (ii) Calidi&#x2019;s completion of certain qualified financings, (iii) the occurrence of a change of control,
or (iv) the occurrence of an event of default, as defined in the note agreements. In April 2020, Calidi repaid the principal for one
lender within the 2020 Term Notes totaling $&lt;span id="xdx_907_eus-gaap--RepaymentsOfDebt_pn5n6_c20200430__20200430__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5raBxwQNZ8b" title="Repayment of debt"&gt;0.1&lt;/span&gt; million which did not have a stated interest rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
original issuance, Calidi elected to measure the 2020 Term Notes, including accrued interest, using the fair value option under ASC 825
and record all changes in fair value, including accrued interest, in change in fair value of debt and change in fair value of debt &#x2014;
related party on the unaudited condensed consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting
&lt;/i&gt;section and Note 4 for a full discussion of the valuation methodologies and other details related to the 2020 Term Notes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2021, upon the scheduled maturity of the outstanding 2020 Term Notes, the holders and Calidi agreed to extend the maturity dates
for all remaining 2020 Term Notes to September 30, 2022, in exchange for &lt;span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zCLmWiEgZk39" title="Debt interest rate"&gt;10&lt;/span&gt;% of the principal amount in shares of common stock as an
extension fee, while all other terms and conditions remained substantially unchanged. The extension fee resulted in the issuance of &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210630__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zqjlKsVfEvz8" title="Number of shares issued"&gt;50,000&lt;/span&gt;
shares of common stock with a fair value of $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFairValue_iI_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--JuneTwentyTwentyOneMember_zphZwmV9Kcx2" title="Debt fair value"&gt;36,000&lt;/span&gt;. The debt amendments were at the stated maturity and resulted in the application
of extinguishment accounting in accordance with ASC 470-50. Calidi recorded a loss on debt extinguishment of $&lt;span id="xdx_90D_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20210630__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zJfdIWPfyVJf" title="Gain loss on extinguishment of debt"&gt;36,000&lt;/span&gt; in the unaudited
condensed consolidated statements of operations based on the difference between the fair value of the amended term notes of approximately
$&lt;span id="xdx_903_eus-gaap--DebtInstrumentFairValue_iI_pn5n6_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zabpFF0AMfRh" title="Debt fair value"&gt;0.5&lt;/span&gt; million, the fair value of common stock issued of $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zQRqTSRGMas3" title="Debt instrument carrying amount"&gt;36,000&lt;/span&gt; and the carrying amount of the original term notes of $&lt;span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_pn5n6_c20210630__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--StatementEquityComponentsAxis__custom--JuneTwentyTwentyOneMember_zzuYO7mzeGz3" title="Debt conversion, original debt, amount"&gt;0.5&lt;/span&gt; million. Due
to the fair value election, the carrying value of the original term notes equals the fair value at extinguishment date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extinguishment accounting resulted in an event that requires remeasurement of eligible items at fair value, initial recognition of eligible
items, thereby resulting in an election date for the fair value option under ASC 825. Calidi did not elect to measure the amended term
notes using the fair value option at the extension date, accordingly, following the extension the amended term notes are accounted for
at amortized cost and accrue interest according to the terms of the agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20220701__20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTermNotePayableMember_zwkbTvjPfLy1" title="Maturity date description"&gt;In
July 2022, the maturity date of the 2020 Term Note was extended to the earlier of i) September 30, 2023 or ii) Calidi&#x2019;s completion
of a qualified financing of $15 million or more.&lt;/span&gt; The amended 2020 Term Note will accrue interest at &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zup8jAvxamLi" title="Debt interest rate"&gt;10&lt;/span&gt;% per annum. All other terms and
conditions remained substantially unchanged. The debt amendment occurred close to or upon the stated maturity date and resulted in the
application of extinguishment accounting in accordance with ASC 470-50. The carrying value of the original notes equals the fair value
at extinguishment date, which resulted in no gain or loss recorded in the unaudited condensed consolidated statement of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, with regard to the 2020 Term Notes, $&lt;span id="xdx_909_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTermNotePayableMember_zJnPZYTj1Qec" title="Principal plus accrued interest"&gt;0.5&lt;/span&gt; million of principal plus
accrued interest was amended with an extended maturity date of November 1, 2023. The remaining $&lt;span id="xdx_907_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTermNotePayableMember_zSf7Fu5rXoPe" title="Remaining principal plus accrued interest"&gt;0.1&lt;/span&gt; million of principal plus accrued
interest was scheduled to be paid shortly after the Closing but remained outstanding as of September 30, 2023. The amended 2020 Term
Note will continue to accrue interest at &lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_zb7mT2qga061" title="Debt instrument, interest rate"&gt;10&lt;/span&gt;% per annum. The debt amendment occurred close to or upon the stated maturity date and resulted
in the application of extinguishment accounting in accordance with ASC 470-50. The carrying value of the original notes equaled the fair
value at extinguishment date, which resulted in no gain or loss recorded in the unaudited condensed consolidated statement of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, the interest rate of the remaining 2020 Term Notes was &lt;span id="xdx_90A_ecustom--AccureInterestPercent_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zxmrDrjjUh9f" title="Accure interest percent"&gt;&lt;span id="xdx_903_ecustom--AccureInterestPercent_iI_pid_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zs5XlE6sNII1" title="Accure interest percent"&gt;10%&lt;/span&gt;&lt;/span&gt; for both periods and the total
carrying value, including accrued interest was $&lt;span id="xdx_901_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--TermsOfTheAgreementMember_zfDKJL4W36Ff" title="Accrued interest"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--TermsOfTheAgreementMember_zNUz22rUeEE3" title="Accrued interest"&gt;0.6&lt;/span&gt;&lt;/span&gt; million for both periods.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the remaining 2020 Term Notes as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 18, 2023, as agreed upon above in connection with the closing of the FLAG Merger, Calidi settled in cash $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20231018__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_z7uXUAAtnMfl" title="Debt instrument, accrued interest"&gt;0.1&lt;/span&gt; million of principal
of 2020 Term Notes plus accrued interest and said term notes payable were no longer outstanding as of that date (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 8, 2023, in accordance with amended note agreements discussed above, Calidi settled in cash $&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20231108__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_z0KydKc4TPij" title="Debt instrument, accrued interest"&gt;0.5&lt;/span&gt; million of principal of 2020
Term Notes plus accrued interest and said term notes payable were no longer outstanding as of that date (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Term Note Payable&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
January 2021, Calidi entered into a note agreement with a related party investor and director to borrow up to $&lt;span id="xdx_90D_eus-gaap--LinesOfCreditCurrent_iI_pn5n6_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember__srt--RangeAxis__srt--MaximumMember_zLxRGCfRLKr1"&gt;0.5 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million
(&#x201c;2021 Term Note&#x201d;). In March 2021, Calidi issued the full amount of the 2021 Term Note and concurrently issued warrants
to purchase &lt;span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember_z6Zr40re3rDb"&gt;1,000,000 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;shares
of Calidi common stock at an exercise price of $&lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember_z7ISzI2oWcKh"&gt;1.00 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;per
share (see Note 10). &lt;span id="xdx_90C_eus-gaap--DebtInstrumentDescription_c20210101__20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember_zOYvj5S3PJPj"&gt;The
2021 Term Note bears interest at a rate equal to variable 30-day LIBOR plus 3%, subject to floor of 2% and matures on the earliest
of the following: (i) one year from execution of the 2021 Term Note, (ii) Calidi&#x2019;s completion of certain qualified financings,
(iii) the occurrence of a change of control, or (iv) the occurrence of an event of default, as defined in the note
agreement&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
original issuance, Calidi elected to measure the 2021 Term Note, including accrued interest, using the fair value option under ASC 825
and record all changes in fair value, including accrued interest, in change in fair value of debt &#x2014; related party on the unaudited
condensed consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting &lt;/i&gt;section and Note 4 for a
full discussion of the valuation methodologies and other details related to the 2021 Term Note.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2022, upon the scheduled maturity of the outstanding 2021 Term Note, the holder and Calidi agreed to extend the maturity date for
the 2021 Term Note to the earlier of i) September 30, 2022 or ii) Calidi&#x2019;s completion of a qualified financing of $&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zEMwKwMLmDCd" title="Debt face amount"&gt;5&lt;/span&gt; million or
more. All other terms and conditions remained substantially unchanged. The debt amendments occurred at the stated maturity date and resulted
in the application of extinguishment accounting in accordance with ASC 470-50. Due to the fair value election, the carrying value of
the original term notes equals the fair value at extinguishment date. As the fair values of the amended term note approximated the original
term, no gain or loss was recorded in the unaudited condensed consolidated statement of operations for the three and nine months ended
September 30, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extinguishment accounting resulted in an event that requires remeasurement of eligible items at fair value, initial recognition of eligible
items, thereby resulting in an election date for the fair value option under ASC 825. Calidi did not elect to measure the amended term
notes using the fair value option at the extension date, accordingly, following the extension the amended term notes are accounted for
at amortized cost and accrue interest according to the terms of the agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2022, the maturity date of the 2021 Term Note was extended to the earlier of i) September 30, 2023 or ii) Calidi&#x2019;s completion
of a qualified &lt;span id="xdx_907_eus-gaap--DebtInstrumentDescription_c20220731__20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_z7oYMqQLJJWk" title="Debt description"&gt;financing of $15 million or more&lt;/span&gt;. The amended 2021 Term Note will accrue interest at &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zBi5WXCiNXB8" title="Debt interest rate"&gt;10%&lt;/span&gt; per annum. All other terms and
conditions remained substantially unchanged. The debt amendment occurred close to or upon the stated maturity date and resulted in the
application of extinguishment accounting in accordance with ASC 470-50. The carrying value of the original notes equals the fair value
at extinguishment date, which resulted in no gain or loss recorded in the unaudited condensed consolidated statement of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, the 2021 Term Note plus accrued interest was amended, with an extended
maturity date of January 1, 2025. For this holder, a related party, Calidi agreed to accrue an interest rate of &lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyOneTermNoteMember_zqc9OcTrYYbe" title="Interest rate"&gt;24&lt;/span&gt;% per annum payable
with principal at maturity, and offered certain incentives, including &lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyOneTermNoteMember_zXL4qI5Xa571" title="Warrants to purchase shares"&gt;500,000&lt;/span&gt; warrants to purchase common stock, fair valued at approximately
$&lt;span id="xdx_909_eus-gaap--DebtInstrumentFairValue_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyOneTermNoteMember_z9cvSKXQzb57" title="Debt fair value"&gt;0.1&lt;/span&gt; million at the time of the amendment. Primarily due to the incentive provided to defer the debts, the carrying value of the original
notes did not equal the fair value at extinguishment date, which resulted in a loss on debt extinguishment with a related party recorded
in the unaudited condensed consolidated statement of operations of approximately $&lt;span id="xdx_90C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20230912__20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyOneTermNoteMember_z67qnqk3Gxz5" title="Loss on extinguishment of debt"&gt;15,000&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, the interest rate of the 2021 Term Notes was &lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_ziHTaL7GrVw9" title="Debt interest rate"&gt;24%&lt;/span&gt; and &lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zTz4VH0oL1w6" title="Debt interest rate"&gt;10%&lt;/span&gt;, respectively, and the total carrying
value, including accrued interest was approximately $&lt;span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_z7WRN2MK9OP" title="Interest Payable"&gt;0.6&lt;/span&gt; million and $&lt;span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zpoGfwJGxg18" title="Interest Payable"&gt;0.5&lt;/span&gt; million, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2021 Term Note outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2022
Term Note Payable&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
November and December 2022, Calidi issued $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20221130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zGTOg3Bz43M6" title="Secured term notes payable"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zDpwWq9jD6M1" title="Secured term notes payable"&gt;1.5&lt;/span&gt;&lt;/span&gt; million of secured term notes payable (the &#x201c;2022 Term Notes&#x201d;) to investors,
including to related parties (see Note 7). &lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateTerms_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zQe1SbR3qeic" title="Interest rate terms"&gt;The 2022 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $&lt;span id="xdx_90B_ecustom--NotePayableCommonStockValueInCashPerShare_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zANKxXLwfea8" title="Note payable common stock value in cash"&gt;3.86&lt;/span&gt; per share&lt;/span&gt;.
Upon issuance of the common stock related to the 2022 Term Notes, Calidi recorded as debt discount of $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zowc3yNnfXnd" title="Debt discount"&gt;0.2&lt;/span&gt; million, which is being amortized
using the effective interest method over the term of the debt. The 2022 Term Notes mature on the earliest of the following: (i) one year
from execution of the respective 2022 Term Notes, or (ii) the date Calidi receives gross proceeds from a single transaction wherein the
Company receives $&lt;span id="xdx_907_eus-gaap--ProceedsFromNotesPayable_pn6n6_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zxY6bfa7LVb3" title="Gross proceeds"&gt;20&lt;/span&gt; million or more for the purchase of its common or preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, with regard to the 2022 Term Notes, approximately $&lt;span id="xdx_903_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zMfj38x02KOh" title="Principal plus accrued interest"&gt;0.5&lt;/span&gt; million
of principal plus accrued interest was amended, extending maturity of the notes to dates ranging from November 2023 to January 2025.
Further, approximately $&lt;span id="xdx_904_eus-gaap--LongTermDebt_iI_pn5n6_c20231212__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zNbJUOEg8Ki1" title="Principal plus accrued interest"&gt;1.0&lt;/span&gt; million of principal, excluding accrued interest, was settled with shares of common stock issued to the noteholders
at the Closing, and $&lt;span id="xdx_90C_eus-gaap--LongTermDebt_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_z5qlTJEp0se1" title="Principal plus accrued interest"&gt;0.1&lt;/span&gt; million of principal plus accrued interest was scheduled to be paid shortly after the Closing, but remained
outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentDescription_c20230912__20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zD6a824L71jj" title="Debt instrument description"&gt;For
the term notes that were amended, all to related parties, $0.2 million of principal was extended to mature on November 1, 2023, $0.2
million of principal was extended to mature on March 1, 2024, and $0.2 million of principal was extended to mature on January 1, 2025.&lt;/span&gt;
The debt amendments occurred close to or upon the stated maturity date and resulted in the application of extinguishment accounting in
accordance with ASC 470-50. For the holder that extended to January 1, 2025, Calidi agreed to accrue an interest rate of &lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zUjLxumoAqj4" title="Interest rate"&gt;24&lt;/span&gt;% per annum
payable with principal at maturity, and offered certain incentives, including &lt;span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_z7VFGPjsiEs1" title="Warrants to purchase shares"&gt;500,000&lt;/span&gt; warrants to purchase common stock, fair valued
at approximately $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFairValue_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zAxOPUjkjUMg" title="Debt fair value"&gt;0.1&lt;/span&gt; million at the time of the amendment. Primarily due to the incentive provided to defer the debts, as well as the
write off of the related debt discount, the carrying value of the original notes did not equal the fair value at extinguishment date,
which resulted in a loss on debt extinguishment with a related party recorded in the unaudited condensed consolidated statement of operations
of approximately $&lt;span id="xdx_906_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20230912__20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zPLJSManfUti" title="Loss on extinguishment of debt"&gt;37,000&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the term loans that were settled with shares of common stock, the settlement resulted in the issuance of &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zFkRnNH7ZRQf" title="Shares issued"&gt;190,476&lt;/span&gt; shares of common stock
with a fair value of $&lt;span id="xdx_901_eus-gaap--DebtInstrumentFairValue_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0luhUiLNv46" title="Debt fair value"&gt;1.1 &lt;/span&gt;million. The debt settlement occurred near or at the stated maturity and resulted in the application of extinguishment
accounting in accordance with ASC 470-50. Based on the difference between the fair value of the common stock of $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHJptHKsiFE3" title="Fair value of the common stock"&gt;1.1 &lt;/span&gt;million and the
carrying value of the original notes of $&lt;span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_z4aItU9hI20d" title="Carrying value of the original notes"&gt;1.0&lt;/span&gt; million, Calidi recorded a loss on debt extinguishment of approximately $&lt;span id="xdx_901_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjWR3VH4FACb" title="Loss on debt extinguishment"&gt;0.1&lt;/span&gt; million and
a loss on debt extinguishment with a related party of approximately $&lt;span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zzW8W01ZDEn1" title="Loss on debt extinguishment"&gt;0.1&lt;/span&gt; million in the unaudited condensed consolidated statements of
operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the term loans that were scheduled to be paid shortly after closing but remained outstanding as of September 30, 2023 (refer to Note
15), the Company wrote off the related debt discount, resulting in a loss on debt extinguishment of approximately $&lt;span id="xdx_909_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TermLoansMember_zYbrEFa0jg2c" title="Loss on debt extinguishment"&gt;1,000&lt;/span&gt; in the unaudited
condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2023 Term Notes are accounted for at amortized cost and accrue interest according to the terms of the agreement. As of September 30,
2023, the interest rate of the 2023 Term Notes was &lt;span id="xdx_90E_eus-gaap--LongTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember_zFn2UFYU4az6" title="Interest rate"&gt;24&lt;/span&gt;% per annum for a total principal of $&lt;span id="xdx_904_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember_zRciGijhiCTf" title="Principal plus accrued interest"&gt;0.2&lt;/span&gt; million, &lt;span id="xdx_903_eus-gaap--LongTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--FifteenPercentTwoThousandTwentyThreeTermNotePayableMember_zn5wT1cE1nt8" title="Interest rate"&gt;15&lt;/span&gt;% per annum for a total principal
of $&lt;span id="xdx_90B_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--FifteenPercentTwoThousandTwentyThreeTermNotePayableMember_zz55BMc15HYh" title="Principal plus accrued interest"&gt;0.2&lt;/span&gt; million, and &lt;span id="xdx_90E_eus-gaap--LongTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--FourteenPercentTwoThousandTwentyThreeTermNotePayableMember_z0Kr6Z4vnxx7" title="Interest rate"&gt;14&lt;/span&gt;% per annum for a total principal of $&lt;span id="xdx_909_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--FourteenPercentTwoThousandTwentyThreeTermNotePayableMember_zHc9XVUSJV3j" title="Principal plus accrued interest"&gt;0.2&lt;/span&gt; million. As of September 23, 2023, the total carrying value, including
accrued interest, was $&lt;span id="xdx_908_eus-gaap--InterestReceivable_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zCo89OtVkwue" title="Accrued interest"&gt;0.6&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2022 Term Notes outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 3, 2023, as agreed upon above in connection with the closing of the FLAG Merger, Calidi settled in cash $&lt;span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20231003__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zQ6UYE0qVoka" title="Debt instrument, accrued interest"&gt;0.1&lt;/span&gt; million of principal
of 2022 Term Notes plus accrued interest and said term notes payable were no longer outstanding as of that date (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 8, 2023, in accordance with amended note agreements discussed above, Calidi settled in cash $&lt;span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20231108__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoTermNotePayableMember_zXXux1Qxkq37" title="Debt instrument, accrued interest"&gt;0.2&lt;/span&gt; million of principal of 2022
Term Notes plus accrued interest and said term notes payable were no longer outstanding as of that date (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2023
Term Note Payable&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
January through September 2023, Calidi issued $&lt;span id="xdx_90C_eus-gaap--NotesPayable_iI_pn5n6_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_z6KG0MtEHp1d" title="Secured term notes payable"&gt;3.3&lt;/span&gt; million of secured term notes payable (the &#x201c;2023 Term Notes&#x201d;) to investors,
including to related parties (see Note 7). &lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateTerms_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zwfP64ttfg62" title="Interest rate terms"&gt;The 2023 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $&lt;span id="xdx_908_ecustom--NotePayableCommonStockValueInCashPerShare_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zSIAWjrBGMs7" title="Note payable common stock value in cash"&gt;3.86&lt;/span&gt; and $&lt;span id="xdx_90F_ecustom--NotePayableCommonStockValueInSharesPerShare_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_z7cqGrtLX9M2" title="Note payable common stock value in shares"&gt;2.96&lt;/span&gt;
per share, as applicable&lt;/span&gt;. Upon issuance of the common stock related to the 2023 Term Notes, Calidi recorded as debt discount of $&lt;span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zEDcEoI5HNxa" title="Debt discount"&gt;0.3&lt;/span&gt;
million, which is being amortized using the effective interest method over the term of the debt. The 2023 Term Notes mature on the earliest
of the following: (i) one year from execution of the respective 2023 Term Notes, or (ii) the date Calidi receives gross proceeds from
a single transaction wherein the Company receives $&lt;span id="xdx_90A_eus-gaap--ProceedsFromNotesPayable_pn6n6_c20230101__20230630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zLrC5MH5Q39h" title="Gross proceeds"&gt;20&lt;/span&gt; million or more for the purchase of its common or preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, with regard to the 2023 Term Notes, approximately $&lt;span id="xdx_90A_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zI68I8VIW2r9" title="Principal plus accrued interest"&gt;1.2&lt;/span&gt; million
of principal plus accrued interest was amended, extending maturity of the notes to January 1, 2025. Further, approximately $&lt;span id="xdx_904_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zvl6nuqXbVUe" title="Principal plus accrued interest"&gt;1.0&lt;/span&gt; million
of principal, excluding accrued interest to be settled in cash, was settled with shares of common stock issued to the noteholders at
the Closing, $&lt;span id="xdx_905_eus-gaap--LongTermDebt_iI_pn5n6_c20231212__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zftQ1jsdlLpl" title="Principal plus accrued interest"&gt;0.6&lt;/span&gt; million of principal plus accrued interest was scheduled to be paid shortly after the closing, but remained outstanding
as of September 30, 2023, and $&lt;span id="xdx_909_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_z186bS9Lsv1f" title="Remaining principal plus accrued interest"&gt;0.6&lt;/span&gt; million of principal plus accrued interest remained substantially unchanged due to scheduled maturity
in May 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the term notes that were amended, all which were extended to January 1, 2025 by the holder, a related party, Calidi agreed to accrue
an interest rate of &lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoAndTwentyThreeTermNoteMember__us-gaap--TypeOfArrangementAxis__custom--MaturityInMayTwoThousandTwentyFourMember_zILXC2e6RBSl" title="Interest rate"&gt;24&lt;/span&gt;% per annum payable with principal at maturity, and offered certain incentives, including &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_dp_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoAndTwentyThreeTermNoteMember__us-gaap--StatementEquityComponentsAxis__custom--MaturityInMayTwoThousandTwentyFourMember_z7pThYTkYKG8" title="Warrants to purchase shares"&gt;500,000&lt;/span&gt; warrants to purchase
common stock, fair valued at approximately $&lt;span id="xdx_908_eus-gaap--WarrantsAndRightsOutstanding_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoAndTwentyThreeTermNoteMember_z0nBbcEvriyg" title="Warrants to purchase shares"&gt;0.1&lt;/span&gt; million at the time of the amendment. The debt amendment occurred close to or upon the
stated maturity date and resulted in the application of extinguishment accounting in accordance with ASC 470-50. Primarily due to the
incentive provided to defer the debts, as well as the write off of the related debt discount, the carrying value of the original notes
did not equal the fair value at extinguishment date, which resulted in a loss on debt extinguishment with a related party recorded in
the unaudited condensed consolidated statement of operations of approximately $&lt;span id="xdx_908_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20230912__20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoAndTwentyThreeTermNoteMember_zcXoJtyEt4fl" title="Loss on debt extinguishment"&gt;0.1&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the term loans that were settled with shares of common stock, the settlement resulted in the issuance of &lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zi4NCCYflj85" title="Shares issued"&gt;197,344&lt;/span&gt; shares of common
stock with a fair value of $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFairValue_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCgDGXH8rwC8" title="Debt fair value"&gt;1.1&lt;/span&gt; million. The debt settlement occurred near or at the stated maturity and resulted in the application
of extinguishment accounting in accordance with ASC 470-50. Based on the difference between the fair value of the common stock of
$&lt;span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zFj6H7EGwFJf" title="Fair value of the common stock"&gt;1.1&lt;/span&gt; million and the carrying value of the original notes of $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_z0UCH2zLt1Ia" title="Carrying value of the original notes"&gt;1.0&lt;/span&gt; million, Calidi recorded a loss on debt extinguishment of approximately $&lt;span id="xdx_904_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zux2Z8mp25La" title="Loss on debt extinguishment"&gt;0.1&lt;/span&gt; million and
a loss on debt extinguishment with a related party of approximately $&lt;span id="xdx_904_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNoteMember_zHuvO8tdPQaa" title="Loss on debt extinguishment"&gt;0.1&lt;/span&gt; million recorded in the unaudited condensed consolidated statements
of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the term loans that were scheduled to be paid shortly after closing, but remained outstanding as of September 30, 2023 (refer to Note
15), the Company wrote off the related debt discount, resulting in loss on debt extinguishment of approximately $&lt;span id="xdx_906_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhKS74oTcK28" title="Loss on debt extinguishment"&gt;6,000&lt;/span&gt; and a loss on
debt extinguishment with a related party of approximately $&lt;span id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zWZqzG3oYy7g" title="Loss on debt extinguishment"&gt;18,000&lt;/span&gt; recorded in the unaudited condensed consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2023 Term Notes are accounted for at amortized cost and accrue interest according to the terms of the agreement. As of September 30,
2023, the interest rate of the 2023 Term Notes was &lt;span id="xdx_907_eus-gaap--LongTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember_zUeDpyhWLTq7" title="Interest rate"&gt;24%&lt;/span&gt; per annum for a total principal of $&lt;span id="xdx_90F_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwentyFourPercentTwoThousandTwentyThreeTermNoteMember_z9M0AvS8Ul06" title="Principal plus accrued interest"&gt;1.1&lt;/span&gt; million and &lt;span id="xdx_906_eus-gaap--LongTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--FourteenPercentTwoThousandTwentyThreeTermNotePayableMember_zIxQkVJn3hPh" title="Interest rate"&gt;14%&lt;/span&gt; per annum for a total
principal of $&lt;span id="xdx_903_eus-gaap--LongTermDebt_iI_pn5n6_c20230912__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zmIiZBkGBIwc" title="Principal plus accrued interest"&gt;1.2&lt;/span&gt; million. As of September 30, 2023, the total carrying value, including accrued interest and net of debt discount, was
$&lt;span id="xdx_900_eus-gaap--InterestReceivable_iI_pn5n6_c20230930__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_z9s3mE51mvyd" title="Accrued interest"&gt;2.5&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2023 Term Notes outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 3, 2023, as agreed upon above in connection with the Closing of the FLAG Merger, Calidi settled in cash $&lt;span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20231103__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermNotePayableMember_zznXAU42h76g" title="Debt instrument, accrued interest"&gt;0.6&lt;/span&gt; million of principal
of 2023 Term Notes plus accrued interest and said term notes payable were no longer outstanding as of that date (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Loans
Payable&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Line of Credit&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi opened a line of credit with a third-party bank for a borrowing capacity of up to $&lt;span id="xdx_90F_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn5n6_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zqjh9rUKIhdj" title="Line of credit facility, maximum borrowing capacity"&gt;1.0&lt;/span&gt; million &#x201c;LOC&#x201d;). All principal
amounts borrowed on the LOC, including any accrued paid unpaid interest, was to mature on October 26, 2021, and any amounts borrowed
may be repaid by Calidi without penalty at any time before maturity. In 2021, Calidi borrowed the full $&lt;span id="xdx_908_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zdXD0ssFPAdc" title="Line of credit facility,remaining borrowing capacity"&gt;&lt;span id="xdx_90E_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zWL7ap3VkGqa" title="Line of credit facility,remaining borrowing capacity"&gt;1.0&lt;/span&gt;&lt;/span&gt; million that was available
under its LOC, which remained outstanding as of September 30, 2023 and December 31, 2022. The amounts borrowed bear interest at a rate
of &lt;span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_z4kol4EEWqJc" title="Debt Instrument, interest rate"&gt;1.6&lt;/span&gt;% per annum applied to the outstanding principal balance multiplied by the actual number of days the principal balance is outstanding,
such interest payments are due monthly. As of September 30, 2023, Calidi was in compliance with applicable covenants of the LOC.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a condition of approval of the LOC, the bank required collateral to be provided by AJC Capital to the bank held in the name of AJC Capital.
As consideration for the AJC Capital collateral provided to the bank, Calidi issued to the shareholder warrants to purchase &lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_z1mCGjzB5Qm7" title="Warrant shares"&gt;2,000,000&lt;/span&gt; shares of common stock at an exercise price of $&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zAYlF60pyXM2" title="Warrant exercise price per share"&gt;1.00 &lt;/span&gt;per share (see Note 7).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
October 2021, upon the scheduled maturity, the lender renewed the LOC for another year to October 29, 2022, with substantially the same
terms and condition. Calidi performed a borrowing-capacity analysis in accordance with ASC 470-50 and determined that the borrowing capacity
of the amended LOC exceeds the borrowing capacity under the original LOC. There were no unamortized costs or new lender fees relating
to the renewal and, therefore, the entire $&lt;span id="xdx_90D_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20211031__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zMxlpWW3m4v2" title="Line of credit facility,remaining borrowing capacity"&gt;1.0&lt;/span&gt; million principal balance was carried forward as of the renewal date and remains outstanding
as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
October 2022, upon the scheduled maturity, the lender renewed the LOC for another year to October 26, 2023. The interest
rate was increased to a fixed rate of &lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_pid_dp_c20221031__20221031__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zzuegFNVkSm3" title="Debt interest rate"&gt;2.5%&lt;/span&gt; per annum based on current market conditions. All other terms and conditions remained substantially
unchanged.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
October 2023, the LOC was settled in full (see Note 15).&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtInstrumentsTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-26000">&lt;p id="xdx_898_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zcDZmHeDDDU4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
outstanding debt obligations as of September 30, 2023 and December 31, 2022, including related party components, are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zcrsBOm2ess3" style="display: none"&gt;Schedule
of Outstanding Debt Obligations&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Balance&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Measurements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z8zHmoU4Iigc" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1804"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zJUbOSSEhusa" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1806"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zLrbAdEoKrh3" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1808"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zMB5oLtuRj0h" style="width: 9%; text-align: right" title="Accrued Interest"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zMhBpAjFeIOf" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zgLNnhiRN0ib" style="text-align: right" title="Unpaid Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1814"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zY4fqFFCvlB1" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1816"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zAzwJ6TxarDl" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1818"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zlJnSAtAHrNi" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1820"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zy3HdVbhKYPh" style="text-align: right" title="Net Carrying Value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1822"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z1xhzTVNSrx6" style="text-align: right" title="Unpaid Balance"&gt;3,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zfHgwgROk5a5" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1826"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zBXDYLITvjX9" style="text-align: right" title="Discount"&gt;(34&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zelWHDEH3wSh" style="text-align: right" title="Accrued Interest"&gt;564&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zrduGNhW5Qp1" style="text-align: right" title="Net Carrying Value"&gt;4,280&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zePvYkyyRUG7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_z34Bl0D6u1hd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1836"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zg9wcmkNnBy7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1838"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zPyldUOvxMD" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1840"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zaHemTKta4S6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20230930_zwSFZJVbshj6" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;4,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20230930_zfodwH9Ca1r" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1846"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20230930_zfrttgP6VZgc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20230101__20230930_zwTgiLBS0PL3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;583&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20230930_ziGOW5xXOv54" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,299&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20230930_zGGLyMBnAf98" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(3,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--LongTermDebt_iI_pn3n3_c20230930_zxBJrJUh5EA6" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;1,954&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Balance&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Measurements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zVafLpVI8hwk" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zbEgmapy8qz3" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1860"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zqgvMofv5Td8" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1862"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zFjt0SsG1vo6" style="width: 9%; text-align: right" title="Accrued Interest"&gt;39&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zwhaQNvXrqO6" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zzI2CQRXmHXa" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zbcmEE1OU1N6" style="text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_z2CvfmzyKTWk" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1872"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGEp_zYxKxeqqWxD8" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1874"&gt;&#x2014;&lt;/span&gt;&lt;sup&gt;&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zW8wf5o1Gcri" style="text-align: right" title="Net Carrying Value"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zeSxJsjKhsSc" style="text-align: right" title="Unpaid Balance"&gt;2,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zrfMVV4aRThf" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1880"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zv6AYU4oiZek" style="text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zko17U0gG6Zc" style="text-align: right" title="Accrued Interest"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zXKpPzMpz0qc" style="text-align: right" title="Net Carrying Value"&gt;2,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNFnZ1SEQeDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zZ0biP6CAWR3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1890"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zyr0KwFiTbK5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1892"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUWfZR87xdKi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1894"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zXDBcdqbqVja" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231_zuTsS3rmIBSe" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;5,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231_zPVbslv31HO2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231_zRDKkLjhSij2" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231_zLDjrEB0rHtl" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231_z97r7PbtbYW9" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20221231_zDXWt7OJei7g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebt_iI_pn3n3_c20221231_zLUDlF0oDduj" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1910"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td id="xdx_F0F_zyvLzDDF7iS" style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zQB2KsZxZyb2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    interest is included in fair value measurements for contingently convertible notes payable, at fair value, for the periods presented.
    See further disclosures under the fair value option of accounting in Note 2, Note 4, and applicable sections below. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfDebtInstrumentsTextBlock>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2023-01-012023-09-30_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-51201"
      unitRef="USD">19000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-09-30_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-51202"
      unitRef="USD">19000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51203"
      unitRef="USD">3750000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-09-30_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51204"
      unitRef="USD">34000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2023-01-012023-09-30_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51205"
      unitRef="USD">564000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-09-30_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51206"
      unitRef="USD">4280000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-51207"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-09-30_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-51208"
      unitRef="USD">1000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51209"
      unitRef="USD">4750000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51210"
      unitRef="USD">34000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-51211"
      unitRef="USD">583000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51212"
      unitRef="USD">5299000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51213"
      unitRef="USD">3345000</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51214"
      unitRef="USD">1954000</us-gaap:LongTermDebt>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-51215"
      unitRef="USD">765000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2022-01-012022-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-51216"
      unitRef="USD">39000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-51217"
      unitRef="USD">804000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-51218"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-51219"
      unitRef="USD">152000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-51220"
      unitRef="USD">1152000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51221"
      unitRef="USD">2500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51222"
      unitRef="USD">138000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2022-01-012022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51223"
      unitRef="USD">107000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-51224"
      unitRef="USD">2469000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-51225"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-51226"
      unitRef="USD">1000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51227"
      unitRef="USD">5265000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51228"
      unitRef="USD">152000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51229"
      unitRef="USD">138000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-51230"
      unitRef="USD">146000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51231"
      unitRef="USD">5425000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51232"
      unitRef="USD">5425000</us-gaap:LongTermDebtCurrent>
    <us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-26452">&lt;p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zTbHzEHOcdq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scheduled
maturities of outstanding debt, net of discounts are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BB_zUqIIo3LB0hh" style="display: none"&gt;Schedule
of Maturities of Outstanding Debt&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Year Ending December 31:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20230930_zdtQBvmgVNne" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pn3n3_zzULVtvhs7Of" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 82%; text-align: left"&gt;2023 (October &#x2014; December)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;2,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_zPJX9PTAySU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_zAB8brO9hMz1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearTwo_iI_pn3n3_zymLHWCmWKo9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2026 and thereafter&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1921"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LongTermDebtAccruedInterest_iI_pn3n3_z6OFtZdFZfKc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plus: accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_z39VI5Teukk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_z0VtJBEjn2bi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,299&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51234"
      unitRef="USD">2250000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51235"
      unitRef="USD">750000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51236"
      unitRef="USD">1750000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
    <CLDI:LongTermDebtAccruedInterest
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51237"
      unitRef="USD">583000</CLDI:LongTermDebtAccruedInterest>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51238"
      unitRef="USD">34000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51239"
      unitRef="USD">5299000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtWeightedAverageInterestRate
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51240"
      unitRef="Pure">0.137</us-gaap:DebtWeightedAverageInterestRate>
    <us-gaap:DebtWeightedAverageInterestRate
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-51241"
      unitRef="Pure">0.087</us-gaap:DebtWeightedAverageInterestRate>
    <us-gaap:InterestExpenseDebt
      contextRef="From2023-01-01to2023-09-30"
      decimals="-5"
      id="ixv-51242"
      unitRef="USD">800000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2022-01-012022-09-30"
      decimals="-5"
      id="ixv-51243"
      unitRef="USD">100000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2023-07-012023-09-30"
      decimals="-5"
      id="ixv-51244"
      unitRef="USD">300000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      id="ixv-51245"
      unitRef="USD">29000</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-51246"
      unitRef="USD">1400000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      id="ixv-51247">18 months</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="INF"
      id="ixv-51248"
      unitRef="Pure">1.00</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:InterestExpense
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-51249"
      unitRef="USD">1000000.0</us-gaap:InterestExpense>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="AsOf2018-06-30_custom_TwoThousandEighteenConvertibleNotesMember_custom_SeriesATwoConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-51250"
      unitRef="USDPShares">1.75</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-03-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-51251"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2022-03-012022-03-31_custom_TwoThousandEighteenConvertibleNotesMember_custom_SeriesATwoConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-51252"
      unitRef="Shares">257143</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-07-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-51253"
      unitRef="USD">800000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2022-07-012022-07-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-6"
      id="ixv-51254"
      unitRef="USD">15000000</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-07-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="INF"
      id="ixv-51255"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="ixv-51256"
      unitRef="USD">19000</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2019-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51257"
      unitRef="USD">2300000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2019-01-012019-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51258">28 to 31
months</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2019-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      decimals="INF"
      id="ixv-51259"
      unitRef="Pure">0.05</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2019-01-012019-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember_srt_MinimumMember"
      decimals="-5"
      id="ixv-51260"
      unitRef="USD">8000000.0</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2019-01-012019-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51261">conversion price equal to: (i) 80% of the per share price paid by investors in the financing; or (ii) 80%
of a per share price equal to $100.0 million divided by the total number of issued and outstanding shares as of the date of the amendment,
or $2.40 per share (&#x201c;valuation cap&#x201d;). In addition, upon a next equity financing, the investors will be issued a warrant equal
to 30% of principal at an exercise price equal to the per share price paid by investors in the financing</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51262"
      unitRef="USD">200000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-12-312021-12-31_custom_TwoThousandNineteenContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51263"
      unitRef="USD">200000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_TwoThousandEighteenConvertibleNotesMember_custom_SAFEAgreementsMember"
      decimals="-5"
      id="ixv-51264"
      unitRef="USD">2000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2019-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51265"
      unitRef="USD">4000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51266"
      unitRef="USD">4000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2019-01-012019-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51267">January 2023</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2020-01-012020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51268">January 2023</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="INF"
      id="ixv-51269"
      unitRef="Pure">0.05</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2020-01-012020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_srt_MinimumMember"
      decimals="-5"
      id="ixv-51270"
      unitRef="USD">8000000.0</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2020-01-012020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51271">conversion option into the type of stock issued in the financing
at the lower price equal to: (i) 70% of the per share price paid by investors in the financing; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance; or (iii) $2.00 (&#x201c;valuation
cap&#x201d;). In addition, upon the next equity financing occurring, the investors will also receive a warrant equal to 30% of principal
invested at an exercise price equal to the per share price paid by investors in the financing</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtConversionDescription
      contextRef="From2020-01-012020-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51272">Upon
a change of control, the investor will have the option to receive a cash payment equal the principal and accrued interest or convert
the principal and accrued interest into shares of Calidi&#x2019;s preferred stock to be issued, at a per share conversion price equal
to: (i) 70% of the implied price per share of such preferred stock from such change of control; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance. Upon an event of default,
each investor will receive a cash payment equal to the principal and accrued interest</us-gaap:DebtConversionDescription>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-09-30_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="-5"
      id="ixv-51273"
      unitRef="USD">3000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2022-09-012022-09-30_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      id="ixv-51274">2023-09-23</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-09-30_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="INF"
      id="ixv-51275"
      unitRef="Pure">0.05</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51276"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51277"
      unitRef="USD">600000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51278"
      unitRef="Shares">1050000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51279"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsOneMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51280"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsOneMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51281"
      unitRef="Pure">0.03</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <CLDI:DebtInstrumentFloorRate
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsOneMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51282"
      unitRef="Pure">0.02</CLDI:DebtInstrumentFloorRate>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsOneMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51283"
      unitRef="Shares">2</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsTwoMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51284"
      unitRef="USD">200000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsTwoMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51285"
      unitRef="Shares">1</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:RepaymentsOfDebt
      contextRef="From2020-04-302020-04-30_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51286"
      unitRef="USD">100000</us-gaap:RepaymentsOfDebt>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-09-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="INF"
      id="ixv-51287"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-06-302021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="INF"
      id="ixv-51288"
      unitRef="Shares">50000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_us-gaap_CommonStockMember_custom_JuneTwentyTwentyOneMember"
      decimals="0"
      id="ixv-51289"
      unitRef="USD">36000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-06-302021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="0"
      id="ixv-51290"
      unitRef="USD">36000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="-5"
      id="ixv-51291"
      unitRef="USD">500000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="0"
      id="ixv-51292"
      unitRef="USD">36000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtConversionOriginalDebtAmount1
      contextRef="From2021-06-302021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_JuneTwentyTwentyOneMember"
      decimals="-5"
      id="ixv-51293"
      unitRef="USD">500000</us-gaap:DebtConversionOriginalDebtAmount1>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2022-07-012022-07-31_custom_TwoThousandTwentyTermNotePayableMember"
      id="ixv-51294">In
July 2022, the maturity date of the 2020 Term Note was extended to the earlier of i) September 30, 2023 or ii) Calidi&#x2019;s completion
of a qualified financing of $15 million or more.</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-51295"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTermNotePayableMember"
      decimals="-5"
      id="ixv-51296"
      unitRef="USD">500000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTermNotePayableMember"
      decimals="-5"
      id="ixv-51297"
      unitRef="USD">100000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyContingentlyConvertibleNotesAtFairValueMember"
      decimals="INF"
      id="ixv-51298"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <CLDI:AccureInterestPercent
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-51299"
      unitRef="Pure">0.10</CLDI:AccureInterestPercent>
    <CLDI:AccureInterestPercent
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-51300"
      unitRef="Pure">0.10</CLDI:AccureInterestPercent>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_TermsOfTheAgreementMember"
      decimals="-5"
      id="ixv-51301"
      unitRef="USD">600000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember_custom_TermsOfTheAgreementMember"
      decimals="-5"
      id="ixv-51302"
      unitRef="USD">600000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-10-18_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="-5"
      id="ixv-51303"
      unitRef="USD">100000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-11-08_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="-5"
      id="ixv-51304"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LinesOfCreditCurrent
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember_srt_MaximumMember"
      decimals="-5"
      id="ixv-51305"
      unitRef="USD">500000</us-gaap:LinesOfCreditCurrent>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember"
      decimals="INF"
      id="ixv-51306"
      unitRef="Shares">1000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember"
      decimals="INF"
      id="ixv-51307"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2021-01-012021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember"
      id="ixv-51308">The
2021 Term Note bears interest at a rate equal to variable 30-day LIBOR plus 3%, subject to floor of 2% and matures on the earliest
of the following: (i) one year from execution of the 2021 Term Note, (ii) Calidi&#x2019;s completion of certain qualified financings,
(iii) the occurrence of a change of control, or (iv) the occurrence of an event of default, as defined in the note
agreement</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-03-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="-6"
      id="ixv-51309"
      unitRef="USD">5000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2022-07-312022-07-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      id="ixv-51310">financing of $15 million or more</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-07-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-51311"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyOneTermNoteMember"
      decimals="INF"
      id="ixv-51312"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyOneTermNoteMember"
      decimals="INF"
      id="ixv-51313"
      unitRef="Shares">500000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyOneTermNoteMember"
      decimals="-5"
      id="ixv-51314"
      unitRef="USD">100000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-09-122023-09-12_custom_TwoThousandTwentyOneTermNoteMember"
      decimals="0"
      id="ixv-51315"
      unitRef="USD">15000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-51316"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-51317"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="-5"
      id="ixv-51318"
      unitRef="USD">600000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="-5"
      id="ixv-51319"
      unitRef="USD">500000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-11-30_us-gaap_RelatedPartyMember_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51320"
      unitRef="USD">1500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_us-gaap_RelatedPartyMember_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51321"
      unitRef="USD">1500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateTerms
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyTwoTermNotePayableMember"
      id="ixv-26822">The 2022 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $3.86 per share</us-gaap:DebtInstrumentInterestRateTerms>
    <CLDI:NotePayableCommonStockValueInCashPerShare
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51322"
      unitRef="USDPShares">3.86</CLDI:NotePayableCommonStockValueInCashPerShare>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51323"
      unitRef="USD">200000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-6"
      id="ixv-51324"
      unitRef="USD">20000000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51325"
      unitRef="USD">500000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-12-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51326"
      unitRef="USD">1000000.0</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51327"
      unitRef="USD">100000</us-gaap:LongTermDebt>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2023-09-122023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      id="ixv-51328">For
the term notes that were amended, all to related parties, $0.2 million of principal was extended to mature on November 1, 2023, $0.2
million of principal was extended to mature on March 1, 2024, and $0.2 million of principal was extended to mature on January 1, 2025.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="INF"
      id="ixv-51329"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="INF"
      id="ixv-51330"
      unitRef="Shares">500000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51331"
      unitRef="USD">100000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-09-122023-09-12_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="0"
      id="ixv-51332"
      unitRef="USD">37000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51333"
      unitRef="Shares">190476</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember_us-gaap_CommonStockMember"
      decimals="-5"
      id="ixv-51334"
      unitRef="USD">1100000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51335"
      unitRef="USD">1100000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51336"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51337"
      unitRef="USD">100000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51338"
      unitRef="USD">100000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TermLoansMember"
      decimals="0"
      id="ixv-51339"
      unitRef="USD">1000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="AsOf2023-09-30_custom_TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51340"
      unitRef="Pure">0.24</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51341"
      unitRef="USD">200000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="AsOf2023-09-30_custom_FifteenPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51342"
      unitRef="Pure">0.15</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_FifteenPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51343"
      unitRef="USD">200000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="AsOf2023-09-30_custom_FourteenPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51344"
      unitRef="Pure">0.14</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_FourteenPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51345"
      unitRef="USD">200000</us-gaap:LongTermDebt>
    <us-gaap:InterestReceivable
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51346"
      unitRef="USD">600000</us-gaap:InterestReceivable>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-10-03_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51347"
      unitRef="USD">100000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-11-08_custom_TwoThousandTwentyTwoTermNotePayableMember"
      decimals="-5"
      id="ixv-51348"
      unitRef="USD">200000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:NotesPayable
      contextRef="AsOf2023-09-30_us-gaap_RelatedPartyMember_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51349"
      unitRef="USD">3300000</us-gaap:NotesPayable>
    <us-gaap:DebtInstrumentInterestRateTerms
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      id="ixv-26901">The 2023 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $3.86 and $2.96
per share, as applicable</us-gaap:DebtInstrumentInterestRateTerms>
    <CLDI:NotePayableCommonStockValueInCashPerShare
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51350"
      unitRef="USDPShares">3.86</CLDI:NotePayableCommonStockValueInCashPerShare>
    <CLDI:NotePayableCommonStockValueInSharesPerShare
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51351"
      unitRef="USDPShares">2.96</CLDI:NotePayableCommonStockValueInSharesPerShare>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51352"
      unitRef="USD">300000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2023-01-012023-06-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-6"
      id="ixv-51353"
      unitRef="USD">20000000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51354"
      unitRef="USD">1200000</us-gaap:LongTermDebt>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51355"
      unitRef="USD">1000000.0</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-12-12_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51356"
      unitRef="USD">600000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51357"
      unitRef="USD">600000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoAndTwentyThreeTermNoteMember_custom_MaturityInMayTwoThousandTwentyFourMember"
      decimals="INF"
      id="ixv-51358"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoAndTwentyThreeTermNoteMember_custom_MaturityInMayTwoThousandTwentyFourMember50859515"
      decimals="INF"
      id="ixv-51359"
      unitRef="Shares">5000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:WarrantsAndRightsOutstanding
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyTwoAndTwentyThreeTermNoteMember"
      decimals="-5"
      id="ixv-51360"
      unitRef="USD">100000</us-gaap:WarrantsAndRightsOutstanding>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-09-122023-09-12_custom_TwoThousandTwentyTwoAndTwentyThreeTermNoteMember"
      decimals="-5"
      id="ixv-51361"
      unitRef="USD">100000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember_us-gaap_RelatedPartyMember"
      decimals="INF"
      id="ixv-51362"
      unitRef="Shares">197344</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember_us-gaap_CommonStockMember"
      decimals="-5"
      id="ixv-51363"
      unitRef="USD">1100000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_us-gaap_RelatedPartyMember_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51364"
      unitRef="USD">1100000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51365"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember_us-gaap_RelatedPartyMember"
      decimals="-5"
      id="ixv-51366"
      unitRef="USD">100000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNoteMember"
      decimals="-5"
      id="ixv-51367"
      unitRef="USD">100000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNoteMember_us-gaap_RelatedPartyMember"
      decimals="0"
      id="ixv-51368"
      unitRef="USD">6000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="0"
      id="ixv-51369"
      unitRef="USD">18000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="AsOf2023-09-30_custom_TwentyFourPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51370"
      unitRef="Pure">0.24</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwentyFourPercentTwoThousandTwentyThreeTermNoteMember"
      decimals="-5"
      id="ixv-51371"
      unitRef="USD">1100000</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="AsOf2023-09-30_custom_FourteenPercentTwoThousandTwentyThreeTermNotePayableMember"
      decimals="INF"
      id="ixv-51372"
      unitRef="Pure">0.14</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-09-12_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51373"
      unitRef="USD">1200000</us-gaap:LongTermDebt>
    <us-gaap:InterestReceivable
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51374"
      unitRef="USD">2500000</us-gaap:InterestReceivable>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-11-03_custom_TwoThousandTwentyThreeTermNotePayableMember"
      decimals="-5"
      id="ixv-51375"
      unitRef="USD">600000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-51376"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2023-09-30_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-51377"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2022-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-51378"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-51379"
      unitRef="Pure">0.016</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-51380"
      unitRef="Shares">2000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-51381"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2021-10-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-51382"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="From2022-10-312022-10-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-51383"
      unitRef="Pure">0.025</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <CLDI:StockholdersEquityFutureNoteDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27017">&lt;p id="xdx_807_ecustom--StockholdersEquityFutureNoteDisclosureTextBlock_z3E2NQ5etTs3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.
&lt;span id="xdx_820_zP1sKCOKbmb8"&gt;Simple Agreement for Future Equity&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
SAFEs&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
March 2021 through the year ended December 31, 2021, Calidi entered into SAFE agreements with various investors and related parties to
raise aggregate proceeds of $&lt;span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zO2kZW3QuCO2" title="Aggregate proceeds"&gt;7.9&lt;/span&gt; million (&#x201c;2021 SAFEs&#x201d;). The 2021 SAFEs have no maturity dates and bear no interest. Upon
a qualified financing, as defined in the agreements, which includes a capital raise equal to or greater than $&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_pn5n6_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zsCVTV3fCKnk" title="Purchase amounts"&gt;10.0&lt;/span&gt; million, the purchase
amounts under the 2021 SAFEs will automatically convert into the type of stock issued in the financing at the greater number of shares
resulting from, i) the purchase amount of the SAFE divided by &lt;span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zWsvIEA1msTe" title="Discount rate"&gt;80&lt;/span&gt;% of the per share price paid by investors in the financing, or ii) the
purchase amount of the SAFE divided by $&lt;span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zLONkttDA6Oi" title="Divided per share"&gt;3.62&lt;/span&gt; per share. Other conversion events include a SPAC merger, a change of control or an initial
public offering (&#x201c;IPO&#x201d;). Upon an event of dissolution and to the extent sufficient funds are available, the holders of the
2021 SAFEs, on a pari passu basis with the holders of Convertible Preferred Stock, shall be entitled to receive a cash payment equal
the purchase amount, prior to and in preference to any distribution of any of the assets or surplus funds to the holders of common stock.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;In June 2021, Calidi amended
certain outstanding 2021 SAFEs to align the conversion prices with those above. The amendments were determined to be a substantial change
in the original instrument and resulted in the application of extinguishment accounting. Although the 2021 SAFE amendments were determined
to contain a substantial change from the original instrument and resulted in the application of extinguishment accounting, because of
the valuation technique used described in Note 3, the derived fair values were not impacted by the amendment, resulting in no gain or
loss on extinguishment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;In connection with the closing
of the FLAG Merger on September 12, 2023, all of the 2021 SAFEs were converted to Calidi common stock pursuant to their conversion provisions
and are no longer outstanding as of September 30, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;2022 SAFEs&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;From
January 2022 through December 31, 2022, Calidi entered into SAFE agreements with various investors to raise aggregate proceeds of approximately
$&lt;span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember_zKVIaavJ3Jjl" title="Aggregate proceeds"&gt;10.8&lt;/span&gt; million (&#x201c;2022 SAFEs&#x201d;) of which approximately $&lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember_zByxh910QOZ7" title="Advisory services"&gt;0.2&lt;/span&gt; million was provided in advisory services in lieu of cash. The 2022
SAFEs have no maturity dates and bear no interest. Upon a qualified financing, as defined in the agreements, which includes a capital
raise equal to or greater than $&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember_zUvbF9AknSRa" title="Purchase amounts"&gt;10.0&lt;/span&gt; million, the purchase amounts under the 2022 SAFEs will automatically convert into the type of stock
issued in the financing at a defined conversion price, generally equal to the number of shares resulting from the purchase amount of
the SAFE divided by a discount ranging from &lt;span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zFeFofDe05q4" title="Discount rate"&gt;70&lt;/span&gt;% to &lt;span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MaximumMember_zPsTTuAz6zU3" title="Discount rate"&gt;80&lt;/span&gt;% of the per share price paid by investors in the financing. Other conversion events
include a SPAC merger, a change of control or an initial public offering (&#x201c;IPO&#x201d;). Upon an event of dissolution and to the extent sufficient funds are available,
the holders of the 2022 SAFEs, on a pari passu basis with the holders of Convertible Preferred Stock, shall be entitled to receive a cash
payment equal the purchase amount, prior to and in preference to any distribution of any of the assets or surplus funds to the holders
of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;In connection with the closing
of the FLAG Merger on September 12, 202, all of the 2022 SAFEs were converted to Calidi common stock pursuant to their conversion provisions
and are no longer outstanding as of September 30, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2023
SAFEs&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
January through September 2023, Calidi entered into SAFE agreements with various investors to raise aggregate proceeds of approximately
$&lt;span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_zlurpbFbYtH9" title="Aggregate proceeds"&gt;2.8&lt;/span&gt; million (&#x201c;2023 SAFEs&#x201d;). The 2023 SAFEs have no maturity dates and bear no interest. Upon a qualified financing, as defined
in the agreements, which includes a capital raise equal to or greater than $&lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_zDBFZFumekQ6" title="Purchase amounts"&gt;10.0&lt;/span&gt; million, the purchase amounts under the 2023 SAFEs will
automatically convert into the type of stock issued in the financing at a defined conversion price, generally equal to the number of
shares resulting from the purchase amount of the SAFE divided by a discount ranging from &lt;span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zfu9vwU6E5q6" title="Discount rate"&gt;70&lt;/span&gt;% to &lt;span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MaximumMember_zmV8E6DOQwR1" title="Discount rate"&gt;80&lt;/span&gt;% of the per share price paid by investors
in the financing. Other conversion events include a SPAC merger, a change of control or an initial public offering (&#x201c;IPO&#x201d;).
Upon an event of dissolution and to the extent sufficient funds are available, the holders of the 2023 SAFEs, on a pari passu basis with
the holders of Convertible Preferred Stock, shall be entitled to receive a cash payment equal the purchase amount, prior to and in preference
to any distribution of any of the assets or surplus funds to the holders of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all of the 2023 SAFEs were converted to Calidi common stock pursuant
to their conversion provisions and are no longer outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Exchange
of CCNPs to SAFEs (&#x201c;CCNP Conversions&#x201d;)&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
described in Note 8, from August 2021 through December 2021, of the $6.0 million aggregate in principal amount outstanding, which had
previously been purchased by investors in the 2020 and 2019 CCNPs, $5.5 million in principal and accrued interest were exchanged for
SAFE instruments similar in terms and conditions to the 2021 SAFE instruments described above, except for the valuation caps, which were
retained in the conversion as per the issuance terms of the 2020 and 2019 CCNPs. This exchange is collectively referred to as the &#x201c;CCNP
conversions&#x201d;. Upon completion of the CCNP conversions, the 2020 and 2019 CCNPs were terminated and canceled, including any rights
to contingent warrants, which were also canceled without future rights to any warrants and resulted in the application of extinguishment
accounting of the 2020 and 2019 CCNPs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded a loss on debt extinguishment of approximately $&lt;span id="xdx_90C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zmNswbpC9aG8" title="Loss on debt extinguishment"&gt;0.7&lt;/span&gt; million based on the difference between the fair value of $&lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zIvnC70yEb1j" title="Issuance of common stock, net of issuance costs"&gt;6.2&lt;/span&gt; million of
the newly issued SAFEs in the CCNP conversions and the carrying amount of $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zsLSvctVIjob" title="Principal and accrued interest"&gt;5.5&lt;/span&gt; million of the 2020 and 2019 CCNPs at the conversion date.
Due to the fair value election of the 2020 and 2019 CCNPs, the carrying value equals the fair value at the extinguishment date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, one related party investor held the remaining $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zUbnOETNjSu4" title="Principal amount"&gt;1.0&lt;/span&gt; million in principal amount of the 2020 CCNPs and had elected
not to convert to a SAFE instrument.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, the remaining 2020 CCNP was converted to Calidi common stock pursuant
to the conversion provisions and is no longer outstanding as of September 30, 2023. The 2020 CCNP investor also received &lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230912__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zT1VruP1U3r4" title="Private warrants"&gt;200,000&lt;/span&gt; FLAG
private warrants as part of the Merger Consideration at the Closing.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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      contextRef="From2021-03-012021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
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      id="ixv-51384"
      unitRef="USD">7900000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
      contextRef="From2021-03-012021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
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    <us-gaap:SharesIssuedPricePerShare
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      unitRef="USDPShares">3.62</us-gaap:SharesIssuedPricePerShare>
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      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember"
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      unitRef="USD">10800000</us-gaap:ProceedsFromIssuanceOfCommonStock>
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      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember"
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      unitRef="USD">200000</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
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    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyTwoSimpleAgreementForFutureEquityMember_srt_MaximumMember"
      decimals="INF"
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      unitRef="Pure">0.80</us-gaap:DebtConversionConvertedInstrumentRate>
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      id="ixv-51394"
      unitRef="USD">10000000.0</us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_srt_MinimumMember"
      decimals="INF"
      id="ixv-51395"
      unitRef="Pure">0.70</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_srt_MaximumMember"
      decimals="INF"
      id="ixv-51396"
      unitRef="Pure">0.80</us-gaap:DebtConversionConvertedInstrumentRate>
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      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
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      id="ixv-51397"
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    <us-gaap:StockIssuedDuringPeriodValueNewIssues
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      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-51399"
      unitRef="USD">5500000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-51400"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-12_custom_ContingentlyConvertibleNotesPayableAgreementMember"
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      id="ixv-51401"
      unitRef="Shares">200000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27109">&lt;p id="xdx_808_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zkKxe8QMyrxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.
&lt;span id="xdx_820_zxG3fK0YfcA1"&gt;Convertible Preferred Stock, Common Stock and Stockholders&#x2019; Deficit&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Convertible
Preferred Stock&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Amended and Restated Articles of Incorporation filed on September 19, 2023 (&#x201c;the Amended Articles&#x201d;), Calidi is authorized
to issue a total of &lt;span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20230919__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zyXrsrYf8KI6" title="Number of shares authorized"&gt;1,000,000&lt;/span&gt; shares of preferred stock, par value $&lt;span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20230919__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zmuTDot9dqug" title="Preferred stock par value per share"&gt;0.0001&lt;/span&gt; per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all Convertible Preferred Stock, including the Series
B Convertible Preferred stock classified as a liability which were completed as to the Series B financing, were converted to Calidi common
stock pursuant to the conversion provisions and are no longer outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--TemporaryEquityTableTextBlock_zwrmowaRwwac" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, the authorized, issued and outstanding shares and other information related to Calidi&#x2019;s Convertible Preferred
Stock were as follows (in thousands, except share amounts):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B5_zdKaU79vlN5b" style="display: none"&gt;Schedule
of Convertible Preferred Stock&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Authorized
&lt;sup id="xdx_F53_zjkecE7kr0T8"&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Issued
and&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding
&lt;sup id="xdx_F53_zSnEYVCAEUH8"&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Liquidation&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Preference&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Founders&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z2Frb3lBv6td" title="Temporary equity shares authorized"&gt;4,370,488&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zcngZEOkPLD9" title="Temporary equity shares issued"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z7wSSIlnUOKe" title="Temporary equity shares outstanding"&gt;4,329,816&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zlzVNVbxxkS" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zcWRA4YaVQp2" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Series A-1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zUd7oYCFw0s9" title="Temporary equity shares authorized"&gt;2,081,185&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zJ6zZFojNnac" title="Temporary equity shares issued"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zth48bDye2V2" title="Temporary equity shares outstanding"&gt;1,796,645&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdMkDCHOmVe8" title="Temporary equity liquidation preference"&gt;4,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmtyFe9ZdGal" title="Temporary equity carrying value"&gt;3,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;Series A-2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zEFnXEKrdH84" title="Temporary equity shares authorized"&gt;1,664,948&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zdNwreJGFkgk" title="Temporary equity shares issued"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zyKWTZZt1Vx4" title="Temporary equity shares outstanding"&gt;1,059,274&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKPYCVOLq3nb" title="Temporary equity liquidation preference"&gt;4,454&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zkFK3PoW3eT8" title="Temporary equity carrying value"&gt;4,376&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zqgyxBL2tyU6" title="Temporary equity shares authorized"&gt;8,116,621&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zF8gxbKN2Xc9" title="Temporary equity shares issued"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zvpOTc55uBZ9" title="Temporary equity shares outstanding"&gt;7,185,735&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z2z822uVsx8k" title="Temporary equity liquidation preference"&gt;10,850&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGqPl6hApD73" title="Temporary equity carrying value"&gt;9,601&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"&gt;&lt;span id="xdx_F01_zMmP2OYRqQxc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5pt"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zcFKWLup53De" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively restated
for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AC_zdKXnFYoDBab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Dividends&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
is no stated per annum dividend rate within the Convertible Preferred Stock agreements. When or if a dividend is declared by the board
of directors, the holders of the outstanding shares of Convertible Preferred Stock are entitled to first receive a dividend at least
equal to the dividend payable on common stock as if all Convertible Preferred Stock had been converted to common stock. Since inception
and through the date of this Report, no cash dividends have been declared or accrued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Liquidation
preferences&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the event of any liquidation or deemed liquidation event such as dissolution, winding up, or loss of control, either voluntary or involuntary,
the holders of Convertible Preferred Stock shall be entitled to receive, prior and in preference to any distribution of any of the assets
or surplus funds to the holders of common stock, an amount equal to the Convertible Preferred Stock original issue price plus any declared
and unpaid dividend or such amount per share were the Convertible Preferred Stock be converted into common stock. Liquidation payments
to the holders of Convertible Preferred Stock have priority and are made in preference to any payments to the holders of common stock.
The liquidation preferences as of December 31, 2022 are reported above. There were no convertible preferred stock shares outstanding
as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Voting
rights&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
holder of each share of Convertible Preferred Stock is entitled to one vote for each share of common stock into which it would convert.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
any time when at least 25% of the initially issued shares of the Founders convertible preferred stock remain outstanding, approval of
a majority of the Founders convertible preferred stock is required for certain matters, as defined in the Amended Articles, such as (a)
amending Calidi&#x2019;s Certificate of Incorporation which alter the terms of the Founders convertible preferred stock in an adverse
manner, (b) an increase or decrease the authorized numbers of shares of any stock, (c) the authorization or creation any new class of
stock that are senior to the existing Convertible Preferred Stock, (d) the redemption or repurchase of any shares of stock, (e) the declaration
or payment any dividend or otherwise make a distribution to shareholders, (f) the increase or decrease the number of directors of Calidi,
or (g) the consent, agree or commit to a liquidation or deemed liquidation event.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Conversion&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
shares of Convertible Preferred Stock were convertible into one share of common stock at any time, at the option of the holder, subject
to certain antidilutive adjustments, including stock splits, combinations, common stock dividends and distributions, reclassification,
recapitalization, merger, and consolidation. The conversion ratio is equal the original issuance price of the respective preferred shares
which is $&lt;span id="xdx_908_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20230930__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zIUJEnQxs2Bj" title="Conversion price"&gt;0.20&lt;/span&gt; for Founders convertible preferred stock, $&lt;span id="xdx_909_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_z7HyEQ7KaIs6" title="Conversion price"&gt;1.00&lt;/span&gt; for Series A-1 convertible preferred stock and $&lt;span id="xdx_900_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zFkSkHCSmjJj" title="Conversion price"&gt;1.75&lt;/span&gt; for Series A-2 convertible
preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
of the Convertible Preferred Stock shares would automatically convert into the number of shares of common stock determined in accordance
with the conversion rate upon any of the following: (a) by vote or written consent of a majority of the holders of the outstanding Convertible
Preferred Stock or (b) upon the closing of an initial public offering.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluated whether the Convertible Preferred Stocks embedded optional and automatic conversion features represented a BCF in accordance
with ASC 470-20 and determined that the optional conversion features were not beneficial to the holder at the time of the Convertible
Preferred Stocks respective original issuance dates. In addition, the automatic conversion features which are contingent upon on the
occurrence of a future event resulted in contingent BCFs at the Convertible Preferred Stock issuance dates, however, in accordance with
ASC 470-20, a contingent BCF is not recognized until the contingency is resolved. See Note 2 regarding the impact of adoption of ASU
2020-06 on January 1, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all Convertible Preferred Stock were converted to Calidi common
stock pursuant to the conversion provisions above and are no longer outstanding as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Series
B Convertible Preferred Stock&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 16, 2023, Calidi entered into a Securities Purchase Agreement (&#x201c;SPA&#x201d;) with a Jackson Investment Group LLC
(&#x201c;JIG&#x201d;), an investor in FLAG, and Calidi Cure LLC (&#x201c;Calidi Cure&#x201d;) an entity that is solely managed and
operated by Allan J. Camaisa, for an aggregate purchase of &lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230616__20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9RhG6U4F4V4" title="Aggregate purchase"&gt;1,000,000&lt;/span&gt; shares of Series B Convertible Preferred Stock (&#x201c;Series B
Preferred Stock&#x201d;) at a stated price of $&lt;span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zd8lniJHVkUk" title="Sale of stock price per share"&gt;25.00&lt;/span&gt; per share, for a total commitment of $&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20230616__20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zb7Rc5tVOPol" title="Total commitment"&gt;25.0&lt;/span&gt; million. JIG committed to purchasing
$&lt;span id="xdx_907_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGMember_ztEbnBfxHvI3" title="Number of shares committed to purchase Value"&gt;12.5&lt;/span&gt; million (or &lt;span id="xdx_90D_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGMember_zCFTmBDeYO5j" title="Aggregate purchase"&gt;500,000&lt;/span&gt; shares) of Series B Preferred Stock and Calidi Cure committed to purchasing the remaining $&lt;span id="xdx_90A_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zRlDHF6ieJU9" title="Number of shares committed to purchase Value"&gt;12.5&lt;/span&gt; million
(or &lt;span id="xdx_907_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zpfSEfSTjYA2" title="Aggregate purchase"&gt;500,000&lt;/span&gt; shares) of Series B Preferred Stock, which may be funded by multiple investors in Calidi Cure as a consortium. Upon
signing of the SPA, JIG funded and purchased &lt;span id="xdx_909_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheOneMember_zisuIrkU88E8"&gt;199,999&lt;/span&gt; shares of Series B Preferred stock for an initial investment of $&lt;span id="xdx_90D_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheOneMember_zcgwvzsSPmnj" title="Initial investment"&gt;5.0&lt;/span&gt; million
(&#x201c;JIG Tranche 1&#x201d;) and, conditioned on the Closing of the business combination with FLAG no later than September 14,
2023, which did close on September 12, 2023 (see Note 3), committed to purchase the remaining &lt;span id="xdx_90F_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheTwoMember_zv57WIAumsI1"&gt;300,001&lt;/span&gt; shares of Series B Preferred
Stock for $&lt;span id="xdx_90E_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheTwoMember_ziVowQXBqXNe" title="Number of shares committed to purchase Value"&gt;7.5&lt;/span&gt; million (&#x201c;JIG Tranche 2&#x201d;). Calidi Cure committed to purchasing &lt;span id="xdx_90D_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureTrancheOneMember_zYLQmtw5FQ4k" title="Committed to purchasing"&gt;199,999&lt;/span&gt; shares of Series B Preferred Stock
for $&lt;span id="xdx_907_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureTrancheOneMember_zOjNPLVnakYj" title="Number of shares committed to purchase Value"&gt;5.0&lt;/span&gt; million no later than September 1, 2023 (&#x201c;Calidi Cure Tranche 1&#x201d;) and conditioned on the Closing of the
business combination with FLAG which did close on September 12, 2023 (see Note 3), and JIG&#x2019;s purchase of shares pursuant to
JIG Tranche 2,  committed to purchase the remaining &lt;span id="xdx_90E_ecustom--NumberOfSharesCommittedToBePurchase_iI_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureTrancheTwoMember_zjIEcAh0TUsj" title="Committed to purchasing"&gt;300,001&lt;/span&gt; shares of Series B Preferred Stock for $&lt;span id="xdx_906_ecustom--NumberOfSharesCommittedToBePurchaseValue_iI_pn5n6_c20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureTrancheTwoMember_zOE1BxlsvLr3" title="Number of shares committed to purchase Value"&gt;7.5&lt;/span&gt; million (&#x201c;Calidi
Cure Tranche 2&#x201d;). The Calidi Cure commitments are personally guaranteed by Mr. Camaisa.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluated the accounting implications of the initial JIG Tranche 1 and Calidi Cure Tranche 1 financing. As of June 20, 2023
(issuance date), only the $&lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn6n6_c20230616__20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheOneMember_zxxEhIojMCS7" title="Total commitment"&gt;5&lt;/span&gt; million JIG Tranche 1 and $&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20230616__20230616__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zv6P1YmWAyf7" title="Total commitment"&gt;0.2 &lt;/span&gt;million of Calidi Cure&#x2019;s purchase commitment were funded. Based on
Calidi&#x2019;s analysis, the Series B Preferred Stock Initial Closing (JIG Tranche 1) and Calidi Cure $&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20230616__20230616__srt--TitleOfIndividualAxis__custom--CalidiCureMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMwLmsvCbgxe" title="Number of shares issued value"&gt;0.2 &lt;/span&gt;million were classified as a
liability under ASC 480-10-25-14, with any changes being recorded in the unaudited condensed consolidated statements of operations.
Calidi recorded a day 1 loss of approximately $&lt;span id="xdx_902_ecustom--ChangeInFairValueOfDebtAndOtherLiabilitiesRelatedParty_pn5n6_c20230101__20230930__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zQ3RqctqY5w5" title="Change in fair value"&gt;2.4&lt;/span&gt; million recorded on the issuance date. The entire day one loss and the change in
fair value was recorded in Calidi&#x2019;s unaudited condensed consolidated statements of operations included in change in fair value
of debt and other liabilities &#x2013; related party. Calidi then recorded a mark to market adjustment to September 16, 2023
resulting in a $&lt;span id="xdx_90E_ecustom--LossDueToChangeInFairValue_pn5n6_c20230620__20230930__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zGxJDgrH1vx4" title="Change in fair value"&gt;2.7&lt;/span&gt; million gain from change in fair value from June 20, 2023 (issuance date) to September 30, 2023, recorded within
change in fair value of debt and other liabilities &#x2013; related party  within the unaudited condensed consolidated statements of operations. Further, as consideration for the Series B Preferred
Stock financing, Calidi recorded a financing cost of $&lt;span id="xdx_909_ecustom--LossDueToChangeInFairValue_pn5n6_c20230701__20230930__srt--TitleOfIndividualAxis__custom--CalidiCureMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zNcCzMJMD7Wl" title="Change in fair value"&gt;&lt;span id="xdx_90B_ecustom--LossDueToChangeInFairValue_pn5n6_c20230101__20230930__srt--TitleOfIndividualAxis__custom--CalidiCureMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zjZd0ixRwaY" title="Change in fair value"&gt;2.7&lt;/span&gt;&lt;/span&gt; million for the three and nine months ended September 30, 2023, included
in Calidi&#x2019;s other income and expenses, net, presented within the unaudited condensed consolidated statements of operations
labeled Series B preferred stock financing costs &#x2013; related party.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
holders of the Series B Preferred Stock were entitled to liquidation, deemed liquidation, voting, dividend and other rights on terms substantially
similar to Convertible Preferred Stock described above, except the Series B Preferred Stock was junior in rank to the Convertible Preferred
Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
any time after the date of issuance, any holder of the Series B Preferred Stock had the right by written election to Calidi to
convert all or any portion of the outstanding shares, along with accrued dividends, if any, into an aggregate number of shares of Calidi
common stock by (i) multiplying the number of shares of Series B Preferred Stock to be converted by the $&lt;span id="xdx_909_eus-gaap--PreferredStockLiquidationPreference_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKlMbgVyQFTa" title="Per share"&gt;25.00&lt;/span&gt; per share liquidation
value thereof, and (ii) dividing the result by the conversion price in effect immediately prior to such conversion defined as follows.
The conversion price per share for JIG&#x2019;s Tranche 1 and Tranche 2 investments was determined based on a Calidi valuation of
$&lt;span id="xdx_906_ecustom--PreferredStockConversionPriceAmount_pn5n6_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGConversionPriceMember_zmCVPGMe56v4" title="Conversion price"&gt;180.0&lt;/span&gt; million divided by the number of Calidi&#x2019;s fully diluted shares as of the date of, and defined in, the SPA (&#x201c;JIG Conversion
Price&#x201d;). The conversion price per share for Calidi Cure&#x2019;s Tranche 1 and Tranche 2 investments was determined based on
a Calidi valuation of $&lt;span id="xdx_90D_ecustom--PreferredStockConversionPriceAmount_pn5n6_c20230101__20230930__srt--TitleOfIndividualAxis__custom--CalidiCureConversionPriceMember_zQO8bLKBisSd" title="Conversion price"&gt;200.0&lt;/span&gt; million divided by the number of Calidi&#x2019;s fully diluted shares as of the date of, and defined in,
the SPA (&#x201c;Calidi Cure Conversion Price&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
shares of Series B Preferred Stock outstanding were set to automatically convert to shares of Calidi common stock based on the applicable conversion
prices described above in the earlier to occur of the following: &lt;span id="xdx_906_eus-gaap--PreferredStockConversionBasis_c20230101__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPNSodm0Zwr4" title="Preferred stock conversion basis"&gt;i) the Closing of the business combination or a qualified public offering
by Calidi, or ii) on September 30, 2025. A qualified public offering shall occur upon the sale and firm commitment in an underwritten
public offering in which Calidi sells at least $10.0 million at a price per share equal to or greater than the Conversion Price defined
above respectively which was sold to the public and listed on a national securities exchange&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the event that the business combination had not been completed by September 14, 2023, JIG had a contingent put option on the JIG Tranche
1 investment, upon written notice to Calidi, to demand a repayment of invested principal amount plus &lt;span id="xdx_909_ecustom--PercentageToRepayInTheEventBusinessCombinationNotComplited_dp_uPure_c20230914__20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9WnN2JhZXjd" title="Repayment investment percentage"&gt;10&lt;/span&gt;%, or $&lt;span id="xdx_909_ecustom--RepurchasePriceOFStock_pn5n6_c20230914__20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsluX2kHQAAi" title="Repurchase price"&gt;5.5&lt;/span&gt; million (the &#x201c;Repurchase
Price&#x201d;), from Calidi. The contingent put option was set to expire on December 31, 2023. If upon written notice from JIG to exercise
the put option, Calidi was unable to or had not paid JIG the Repurchase Price, then JIG could have demanded such payment, by written
notice from Mr. Camaisa individually. If an event of default had occurred and there was failure to pay the Repurchase Price by Calidi
and Mr. Camaisa in accordance with the SPA, then JIG, at its sole election, had the right to convert the Series B Preferred Stock acquired
in JIG Tranche 1 into shares of Calidi common stock at a then Calidi valuation of $&lt;span id="xdx_90D_ecustom--ValuationAmount_pn5n6_c20230914__20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheOneMember_zGHpOm26ebQf" title="Valuation amount"&gt;5.0&lt;/span&gt; million divided by the number of Calidi&#x2019;s
fully diluted shares, as defined. Alternatively, if the business combination was not completed by September 14, 2023, or was otherwise
terminated, then all holders of Series B Preferred Stock, at their election, had the right to convert all or part of the Series B Preferred
Stock on a conversion price based upon a Calidi valuation of $&lt;span id="xdx_900_ecustom--ValuationAmount_pn5n6_c20230914__20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureMember_z1dxgQjug6h2" title="Valuation amount"&gt;50.0&lt;/span&gt; million divided by the number of Calidi&#x2019;s fully diluted shares,
as defined.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the event that the business combination had not been completed on or before
September 14, 2023 and JIG had funded JIG Tranche 2, but Calidi Cure had not fulfilled its commitment to purchase $&lt;span id="xdx_902_ecustom--NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationIsCompleted_pn5n6_c20230914__20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1CBvpjQb02c" title="Purchase of shares"&gt;12.5&lt;/span&gt; million shares
of Series B Preferred Stock discussed above, then within 60 days written notice provided by JIG to Mr. Camaisa individually, Mr. Camaisa
had agreed to purchase from JIG all of the Series B Preferred Stock purchased by JIG in the SPA for a purchase price of $&lt;span id="xdx_907_ecustom--NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationValue_iI_pn5n6_c20230914__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrCamaisaMember_zFtZYnWnH4fi" title="Purchase price"&gt;12.5&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
an incentive to purchase the Series B Preferred Stock in June 2023, JIG and to Calidi Cure received &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230601__20230630__us-gaap--StatementClassOfStockAxis__custom--FLAGClassBCommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGMember_zK4RbPYWw1K5"&gt;255,987&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230601__20230630__us-gaap--StatementClassOfStockAxis__custom--FLAGClassBCommonStockMember__srt--TitleOfIndividualAxis__custom--CalidiCureMember_zAv5yLeSrwA8"&gt;1,500&lt;/span&gt; shares of FLAG
Class B Common Stock, respectively, valued at an aggregate of $&lt;span id="xdx_90E_ecustom--AggregateFinancingCost_pn5n6_c20230601__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMFVNqlhpRN6" title="Aggregate financing cost"&gt;2.7&lt;/span&gt; million which was recorded as a financing cost included in other
expenses in the unaudited statements of operations for the three and nine months ended September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the Closing of the FLAG Merger, JIG purchased the remaining &lt;span id="xdx_90D_eus-gaap--StockRepurchasedDuringPeriodShares_c20230912__20230912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheTwoMember_zqKhHJdHtmmd" title="Number of purchase of shares"&gt;300,001&lt;/span&gt;
shares of Series B Convertible Preferred Stock for $&lt;span id="xdx_906_eus-gaap--SalesCommissionsAndFees_pn5n6_c20230912__20230912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheTwoMember_zJ9kmrL7gbG3" title="Net of fees and commissions"&gt;7.4&lt;/span&gt;
million for JIG Tranche 2, net of fees and commissions of $&lt;span id="xdx_905_eus-gaap--SalesCommissionsAndFees_pn5n6_c20230912__20230912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JIGTrancheTwoMember_zmdk75THpuE9" title="Net of fees and commissions"&gt;0.1&lt;/span&gt;
million, which, along with JIG Tranche1 that was funded in June 2023, all Series B Convertible Preferred Stock held by JIG was
converted to Calidi common stock immediately prior to the Closing in accordance with the conversion provisions in the Series B
Convertible Preferred Stock agreements. Furthermore, at the Closing, Calidi Cure purchased &lt;span id="xdx_905_eus-gaap--StockRepurchasedDuringPeriodShares_c20230911__20230912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zSJL6DmtBk68" title="Number of purchase of shares"&gt;500,000&lt;/span&gt;
shares of Series B Preferred Stock for $&lt;span id="xdx_905_eus-gaap--SalesCommissionsAndFees_pn5n6_c20230912__20230912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zRYtCexvQpPe" title="Net of fees and commissions"&gt;12.1&lt;/span&gt;
million, net of fees and commissions of $&lt;span id="xdx_901_eus-gaap--SalesCommissionsAndFees_pn5n6_c20230912__20230912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalidiCureMember_zSc6GUHzmNxg" title="Net of fees and commissions"&gt;0.4&lt;/span&gt;
million, comprising both Calidi Cure Tranche 1 and Calidi Cure Tranche 2 and all Series B Convertible Preferred Stock held by Calidi
Cure was converted to Calidi common stock immediately prior to the Closing in accordance with the conversion provisions in the
Series B Convertible Preferred Stock agreements. Accordingly, there were no Series B Convertible Preferred Stock shares outstanding
as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Common
Stock&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Third Amended Articles, Calidi is authorized to issue &lt;span id="xdx_906_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20230930_zu7d2cdSs5p" title="Common stock shares authorized"&gt;330,000,000&lt;/span&gt; shares of common stock, par value $&lt;span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230930_z6W2Lvxj8zu3" title="Common stock par value per share"&gt;0.0001&lt;/span&gt; per share, of which
&lt;span id="xdx_900_eus-gaap--SharesIssued_iI_pid_c20230930_zQLYaLKJh9le" title="Common stock shares issued"&gt;&lt;span id="xdx_907_eus-gaap--SharesOutstanding_iI_pid_c20230930_z0bunGjjHfTi" title="Common stock shares outstanding"&gt;35,436,381&lt;/span&gt;&lt;/span&gt; and &lt;span id="xdx_903_eus-gaap--SharesIssued_iI_pid_c20221231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_za0BStO9eeZf" title="Common stock shares issued"&gt;&lt;span id="xdx_907_eus-gaap--SharesOutstanding_iI_pid_c20221231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zK9t8cryaVl3" title="Common stock shares outstanding"&gt;8,583,724&lt;/span&gt;&lt;/span&gt; shares were issued and outstanding as of September 30, 2023 and December 31, 2022, respectively. Since inception
to date, no dividends have been declared or paid. Issuance costs related to common stock issuances during all periods presented were
immaterial.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the nine months ended September 30, 2023, Calidi issued &lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230630_z2eSdzgAfez3" title="Number of shares issued"&gt;7,185,734&lt;/span&gt; shares of common stock in connection with the conversion of
convertible preferred stock (see above), &lt;span id="xdx_90E_ecustom--CommonStockWithTermNotesAsInterestPaidInKind_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_z0TDCE0Swpei" title="Number of shares issued as interest paid in kind"&gt;42,822&lt;/span&gt; shares of common stock with term notes as interest paid in kind and other (see Note
8), &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zPDX2vfN20u7" title="Number of shares issued"&gt;1,546&lt;/span&gt; shares of common stock in lieu of cash per legal settlement agreement, &lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230930_zmlucjGjXdJd" title="Number of shares issued"&gt;197,711&lt;/span&gt; shares of common stock from exercises of
stock options (see Note 11), &lt;span id="xdx_90E_ecustom--CommonStockForDebtSettlement_c20230101__20230930_zsz7GPvdQeUd" title="Number of shares for debt settlement"&gt;387,820&lt;/span&gt; shares of common stock for Calidi debt settlement in connection with the FLAG Merger (see Note
8), &lt;span id="xdx_90D_ecustom--CommonStockForDeferredCompensationSettlement_c20230101__20230930_zrhqbnhD4WKh" title="Number of shares for common stock for deferred compensation settlement"&gt;48,826&lt;/span&gt; shares of common stock for Calidi deferred compensation settlement in connection with the FLAG Merger (see Note 14),
&lt;span id="xdx_90F_ecustom--CommonStockForNonRedemptionAndPIPEAgreementInvestor_c20230101__20230930_z2VyfKaGD1Ol" title="Number of shares for Non-Redemption and PIPE Agreement Investor"&gt;1,306,811&lt;/span&gt; shares of common stock issued to Non-Redemption and PIPE Agreement Investor in connection with FLAG Merger,
&lt;span id="xdx_90D_ecustom--CommonStockForForwardPurchaseAgreement_c20230101__20230930_zWAv97ibgigh" title="Number of shares for Forward Purchase Agreement"&gt;1,000,000&lt;/span&gt; shares of common stock under the Forward Purchase Agreement in connection with FLAG Merger, and &lt;span id="xdx_90C_ecustom--CommonStockForStockholders_c20230101__20230930_zDBcljQVUXB3" title="Number of shares for stockholders"&gt;16,683,387&lt;/span&gt;
shares of common stock issued to Calidi stockholders as result of FLAG Merger.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the nine months ended September 30, 2022, Calidi issued &lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930_zuSwS1nHIoni" title="Number of shares issued"&gt;109,739&lt;/span&gt; shares of common stock from exercises of stock options (see Note 11),
&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zLmPshaZocfc" title="Number of shares issued"&gt;57,857&lt;/span&gt; shares of common stock related for certain services in lieu of cash and &lt;span id="xdx_907_ecustom--StockIssuedForLawsuitSettlement_c20220101__20220930_zDkojlIsCcel" title="Number of shares issued for lawsuit settlement"&gt;105,137&lt;/span&gt; shares in conjunction with a lawsuit settlement
(see Notes 14).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_ecustom--DiscloserOFCommonStockReservedForFurtureTableTextBlock_zzDoh6U9UqNh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, common stock reserved for future issuance consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zF1iUiT5Agsi" style="display: none"&gt;Schedule
of Common Stock Reserved&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20230930_zLaCFIYvdRWf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--AwardTypeAxis__custom--OptionsMember_znvuqQo2Pccg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 82%; text-align: left"&gt;Common stock warrants outstanding&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;13,412,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementEquityComponentsAxis__custom--CommonStockOptionsIssuedAndOutstandingMember_zrUTgYBsN6Qh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Common stock options issued and outstanding&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,663,094&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--PlanNameAxis__custom--TwoThousandNinteenEquityIncentivePlanMember_zmVT3keApZea" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Shares available for future issuance under the 2019 Equity Incentive Plan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;601,873&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_zlbyVJjaDHk4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock reserved
    for future issuance&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,677,121&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_z3mDhVaW3Pp5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all Calidi Common Stock, including all convertible common equivalents
were exchanged for New Calidi Common Stock (see Note 3). After giving effect to the Business Combination transaction and the issuance
of the Merger Consideration described above, there are &lt;span id="xdx_900_eus-gaap--SharesIssued_iI_pid_c20230912_zC5QZKUoK0q1" title="Common stock shares issued"&gt;&lt;span id="xdx_901_eus-gaap--SharesOutstanding_iI_pid_c20230912_z5oqDmm9oQ07" title="Common stock shares outstanding"&gt;35,436,381&lt;/span&gt;&lt;/span&gt; shares of the Company&#x2019;s Common Stock issued and outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Warrants&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, there were &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3YvYbuXze32" title="Warrants to purchase common stock"&gt;13,412,154&lt;/span&gt; warrants to purchase Common Stock outstanding, consisting of &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--StatementEquityComponentsAxis__custom--PublicWarrantsMember_zfgqinMDFyJh" title="Warrants to purchase common stock"&gt;11,500,000&lt;/span&gt; Public Warrants
and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--StatementEquityComponentsAxis__custom--PrivatePlacementWarrantsMember_zQVRFrUYlQPj" title="Warrants to purchase common stock"&gt;1,912,154&lt;/span&gt; Private Placement Warrants.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Term Note Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the 2020 Term Notes Payable financings discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_zmBtZ47eUab2"&gt;1,050,000&lt;/span&gt; shares of common
stock at an exercise price of $&lt;span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_zJDVfAHDYrl6"&gt;1.00&lt;/span&gt; per share (&#x201c;2020 Term Note Warrants&#x201d;). The 2020 Term Note Warrants shall terminate and
expire upon the earliest to occur of the following: i) on the tenth anniversary of the issuance date or ii) a completion of an IPO under
the Securities Act of 1933 or consummation of a deemed liquidation event as defined in the Amended Articles. The 2020 Note Warrants are
classified as equity in accordance with ASC 815. Calidi has elected to measure the 2020 Term Notes Payable using the fair value option
under ASC 825 discussed in Notes 2 and 8. Accordingly, Calidi allocated the proceeds from the 2020 Term Notes Payable to the associated
2020 Term Note Warrants based on the residual method of allocation prescribed by ASC 815. This resulted in approximately $&lt;span id="xdx_901_ecustom--WarrantResidualValue_pn5n6_c20230101__20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_zG2LZO41nWt6" title="Residual value"&gt;0.1&lt;/span&gt; million
of residual value being allocated to the 2020 Term Note Warrants with a corresponding increase to additional paid in capital on date
of issuance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all 2020 Term Note Warrants were cashless exercised into shares
of Calidi common stock and exchanged for New Calidi Common Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
LOC Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the LOC discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_znqHTVu8iNCd" title="Number of shares purchased"&gt;2,000,000&lt;/span&gt; shares of common stock at an exercise price
of $&lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_zjm8KhdzT0y6" title="Share price"&gt;1.00&lt;/span&gt; per share (&#x201c;2020 LOC Warrants&#x201d;). The 2020 LOC Warrants have a termination provision and are equity classified similar
to the provisions of 2020 Term Note Warrants. At the time of issuance, the fair value of the 2020 LOC Warrants was estimated to be $&lt;span id="xdx_903_ecustom--EstimatedFairValueOfWarrants_iI_pn5n6_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_zkdV4NyEM3x9" title="Estimated fair value of warrants"&gt;0.6&lt;/span&gt;
million and recorded as a deferred financing fee with a corresponding increase to additional paid in capital. This amount was included
within deferred financing fees and other noncurrent assets on the unaudited condensed consolidated balance sheet and is being amortized
to interest expense in the unaudited condensed consolidated statements of operations over the term of the LOC (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the 2020 LOC Warrants was determined using the Black-Scholes option pricing model which, among other factors,
utilized key inputs such as the share price of the underlying common stock at the valuation date, the exercise price, the expected life
of the 2020 LOC Warrants, which were estimated to be the at the future liquidity event that would result in the termination of the warrant,
risk-free interest rates, expected dividends and expected volatility commensurate with the expected life. The determination of the 2020
LOC Warrants fair values is inherently uncertain and subjective and involves the application of valuation models and assumptions requiring
the use of judgment. If Calidi had made different assumptions, its 2020 LOC Warrants fair values and the resulting financial statement
impacts from those values may have been significantly different.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all 2020 LOC Warrants were cashless exercised into shares of Calidi
common stock and exchanged for New Calidi Common Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Term Note Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the 2021 Term Notes Payable financings discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_zyFBgnOopcsc" title="Number of shares purchased"&gt;1,000,000&lt;/span&gt; shares of common
stock at an exercise price of $&lt;span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_zkYy3xmga5u1" title="Share price"&gt;1.00&lt;/span&gt; per share (&#x201c;2021 Term Note Warrants&#x201d;). The 2021 Term Note Warrants shall terminate and
expire upon the earliest to occur of the following: i) on the tenth anniversary of the issuance date or ii) a completion of an IPO under
the Securities Act of 1933 or consummation of a deemed liquidation event as defined in the Amended Articles. The Note Warrants are classified
as equity in accordance with ASC 815. Calidi elected to measure the 2021 Term Notes Payable using the fair value option under ASC 825
discussed in Notes 2 and 8. Accordingly, Calidi allocated the proceeds from the 2021 Term Notes Payable to the associated 2021 Term Note
Warrants based on the residual method of allocation prescribed by ASC 815. This resulted in approximately $&lt;span id="xdx_90D_ecustom--WarrantResidualValue_c20230101__20230930__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_zH4JbgW2yEbg" title="Residual value"&gt;22,000&lt;/span&gt;  of residual value being
allocated to the 2021 Term Note Warrants with a corresponding increase to additional paid in capital on date of issuance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all 2021 Term Note Warrants were cashless exercised into shares
of Calidi common stock and exchanged for New Calidi Common Stock.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Public
Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, the Company assumed &lt;span id="xdx_90E_ecustom--ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits_c20230911__20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_z17W3bkrRUp4" title="Class of warrants or rights warrants issued during the period units"&gt;11,500,000&lt;/span&gt; public warrants to
purchase common stock with an exercise price of $&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_z58rMpGR30Sc" title="Class of warrant or right, exercise price of warrants or rights"&gt;11.50&lt;/span&gt; per share. The public warrants became exercisable 30 days after the Closing. Each
whole share of the warrant is exercisable for one share of the Company&#x2019;s common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company may redeem the outstanding Public Warrants for $&lt;span id="xdx_908_ecustom--RedemptionOfOutstandingWarrantsPerShare_c20230911__20230912_zjiRsfJxyWj7" title="Redemption of outstanding warrants per share"&gt;0.01&lt;/span&gt; per warrant upon at least &lt;span id="xdx_90B_ecustom--ClassOfWarrantsRedemptionNoticePeriod_dtD_c20230911__20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--RedemptionOfWarrantsMember__us-gaap--StatementEquityComponentsAxis__custom--SharePriceEqualOrLessTenPointZeroRupeesPerDollarMember_zvDjJVxGBSGk" title="Class of Warrants, Redemption Notice Period"&gt;30&lt;/span&gt; days&#x2019; prior written notice of redemption
given after the warrants become exercisable, if the reported last sale price of the common stock equals or exceeds $&lt;span id="xdx_904_eus-gaap--SharePrice_iI_uUSDPShares_c20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--RedemptionOfWarrantsMember__us-gaap--StatementEquityComponentsAxis__custom--SharePriceEqualOrExceedsEighteenRupeesPerDollarMember_zKdDdXXPNuUd" title="Share Price"&gt;18.00&lt;/span&gt; per share (as
adjusted for stock dividends, sub-divisions, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading
day period commencing after the warrants become exercisable and ending on the third trading day before the Company sends the notice of
redemption to the warrant holders. Upon issuance of a redemption notice by the Company, the warrant holders may, at any time after the
redemption notice, exercise the public warrants on a cashless basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company accounts for the public warrants in accordance with the guidance contained in ASC 815-40. Such guidance provides that because
the warrants do not meet the criteria for equity treatment thereunder, each warrant must be recorded as a liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;The
accounting treatment of derivative financial instruments in accordance with ASC 815, &lt;i&gt;Derivatives and Hedging,&lt;/i&gt; requires that the
Company record a derivative liability upon the closing of the FLAG Merger. Accordingly, the Company classifies each warrant as a liability
at its fair value and the warrants were allocated a portion of the proceeds from the issuance of the Units equal to its fair value. This
liability is subject to re-measurement at each balance sheet date. With each such re-measurement, the warrant liability will be adjusted
to fair value, with the change in fair value recognized in the Company&#x2019;s statement of operations. The Company will reassess the
classification at each balance sheet date. If the classification changes as a result of events during the period, the warrants will be
reclassified as of the date of the event that causes the reclassification.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, all &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_zH9KmRc8n23i" title="Outstanding shares"&gt;11,500,000&lt;/span&gt; public warrants remain outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Private
Placement Warrants&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, the Company assumed &lt;span id="xdx_900_ecustom--ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits_c20230911__20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zWzFK8a2qAog" title="Class of warrants or rights warrants issued during the period units"&gt;1,912,514&lt;/span&gt; private placement warrants
to purchase common stock with an exercise price of $&lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230912__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_z2D5Q0wD3Qzl" title="Class of warrant or right, exercise price of warrants or rights"&gt;11.50&lt;/span&gt; per share. The private placement warrants (and shares of common stock issued
or issuable upon exercise of the Private Placement Warrants) in general, will not be transferable, assignable or salable until 30 days
after the Closing (excluding permitted transferees) and they will not be redeemable under certain redemption scenarios by us so long
as they are held by the Sponsor, Metric or their respective permitted transferees. Otherwise, the private placement warrants have terms
and provisions that are identical to those of the public warrants being, including as to exercise price, exercisability and exercise
period. If the private placement warrants are held by holders other than the Company&#x2019;s sponsor, Metric or their respective permitted
transferees, the private placement warrants will be redeemable by the Company under all redemption scenarios and exercisable by the holders
on the same basis as the public warrants.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, all &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zETzgJlkru2c" title="Outstanding shares"&gt;1,912,514&lt;/span&gt; private placement warrants remain outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z2dr8UDphNO5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes Calidi&#x2019;s aggregate warrant activity for the nine months ended September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_zzeaCIY2vKM8" style="display: none"&gt;Schedule
of Warrant Activity&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(Years)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 49%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at January 1, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zSsb6ipGEzoc" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zryc0VGN6eic" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGLdJEdryz98" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right"&gt;7.87&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEi1tW9mFtD9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2484"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zhAC7RomBOpj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2485"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zx3Ggrl6mAuk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2486"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmPgCJy8ysZ2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2487"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zACNNh4NDMp8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2489"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmgSMNAP2RMg" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2491"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at March 31, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z38HykomhWha" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zXpe6Gsp4qzj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230331__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHo58WJGQb1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7.62&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zyLDpLeZ1B15" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2498"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zrCqCc3atYh3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2500"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGMZQbSNFQLj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2502"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk8kkNikabl8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2504"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z51aj2OvdBqd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2506"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zvU1kenDLVr6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2508"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at June 30, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znBk4Yb0E28" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zVsKyQpwabY3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230630__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zl7RzFQnetEj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;7.37&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Issued - Private Placement Warrants&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zp4jz0raBcb5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issued"&gt;1,912,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zfEfa1j6Kl45" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Issued"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2518"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Issued - Public Warrants&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKCV14fkoLme" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issued"&gt;11,500,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zLZ1VcdzwTH5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Issued"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2522"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z20eVml72Bxd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2524"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRucRjOtJyDf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2526"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span id="xdx_F49_zNJJ4FZ6rZC5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Converted into Common Stock &lt;b&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsConvertedInPeriod_iN_pid_di_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zuQgUwXzciSj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Converted into Common Stock"&gt;(1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageConvertedDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zdu1NvBs6pNi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Converted into Common Stock"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2530"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Outstanding at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zCI4WtFj63jk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;13,412,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zj8CSfF0eIPd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;11.50&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230930__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zX0NSScuzZQe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;4.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"&gt;&lt;span id="xdx_F0A_zZWsuX883VT5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5pt"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zmfAlqx4qFl3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively restated
for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-09-19_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-51402"
      unitRef="Shares">1000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-09-19_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-51403"
      unitRef="USDPShares">0.0001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:TemporaryEquityTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27132">&lt;p id="xdx_89C_eus-gaap--TemporaryEquityTableTextBlock_zwrmowaRwwac" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, the authorized, issued and outstanding shares and other information related to Calidi&#x2019;s Convertible Preferred
Stock were as follows (in thousands, except share amounts):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B5_zdKaU79vlN5b" style="display: none"&gt;Schedule
of Convertible Preferred Stock&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Authorized
&lt;sup id="xdx_F53_zjkecE7kr0T8"&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Issued
and&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding
&lt;sup id="xdx_F53_zSnEYVCAEUH8"&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Liquidation&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Preference&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Founders&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z2Frb3lBv6td" title="Temporary equity shares authorized"&gt;4,370,488&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zcngZEOkPLD9" title="Temporary equity shares issued"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z7wSSIlnUOKe" title="Temporary equity shares outstanding"&gt;4,329,816&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zlzVNVbxxkS" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zcWRA4YaVQp2" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Series A-1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zUd7oYCFw0s9" title="Temporary equity shares authorized"&gt;2,081,185&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zJ6zZFojNnac" title="Temporary equity shares issued"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zth48bDye2V2" title="Temporary equity shares outstanding"&gt;1,796,645&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdMkDCHOmVe8" title="Temporary equity liquidation preference"&gt;4,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmtyFe9ZdGal" title="Temporary equity carrying value"&gt;3,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;Series A-2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zEFnXEKrdH84" title="Temporary equity shares authorized"&gt;1,664,948&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zdNwreJGFkgk" title="Temporary equity shares issued"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zyKWTZZt1Vx4" title="Temporary equity shares outstanding"&gt;1,059,274&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKPYCVOLq3nb" title="Temporary equity liquidation preference"&gt;4,454&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zkFK3PoW3eT8" title="Temporary equity carrying value"&gt;4,376&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zqgyxBL2tyU6" title="Temporary equity shares authorized"&gt;8,116,621&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquitySharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zF8gxbKN2Xc9" title="Temporary equity shares issued"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zvpOTc55uBZ9" title="Temporary equity shares outstanding"&gt;7,185,735&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z2z822uVsx8k" title="Temporary equity liquidation preference"&gt;10,850&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGqPl6hApD73" title="Temporary equity carrying value"&gt;9,601&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"&gt;&lt;span id="xdx_F01_zMmP2OYRqQxc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5pt"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zcFKWLup53De" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively restated
for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

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      unitRef="USD">5000000.0</CLDI:NumberOfSharesCommittedToBePurchaseValue>
    <CLDI:NumberOfSharesCommittedToBePurchase
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheTwoMember"
      decimals="INF"
      id="ixv-51437"
      unitRef="Shares">300001</CLDI:NumberOfSharesCommittedToBePurchase>
    <CLDI:NumberOfSharesCommittedToBePurchaseValue
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheTwoMember"
      decimals="-5"
      id="ixv-51438"
      unitRef="USD">7500000</CLDI:NumberOfSharesCommittedToBePurchaseValue>
    <CLDI:NumberOfSharesCommittedToBePurchase
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureTrancheOneMember"
      decimals="INF"
      id="ixv-51439"
      unitRef="Shares">199999</CLDI:NumberOfSharesCommittedToBePurchase>
    <CLDI:NumberOfSharesCommittedToBePurchaseValue
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureTrancheOneMember"
      decimals="-5"
      id="ixv-51440"
      unitRef="USD">5000000.0</CLDI:NumberOfSharesCommittedToBePurchaseValue>
    <CLDI:NumberOfSharesCommittedToBePurchase
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureTrancheTwoMember"
      decimals="INF"
      id="ixv-51441"
      unitRef="Shares">300001</CLDI:NumberOfSharesCommittedToBePurchase>
    <CLDI:NumberOfSharesCommittedToBePurchaseValue
      contextRef="AsOf2023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureTrancheTwoMember"
      decimals="-5"
      id="ixv-51442"
      unitRef="USD">7500000</CLDI:NumberOfSharesCommittedToBePurchaseValue>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2023-06-162023-06-16_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheOneMember"
      decimals="-6"
      id="ixv-51443"
      unitRef="USD">5000000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2023-06-162023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51444"
      unitRef="USD">200000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2023-06-162023-06-16_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51445"
      unitRef="USD">200000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <CLDI:ChangeInFairValueOfDebtAndOtherLiabilitiesRelatedParty
      contextRef="From2023-01-012023-09-30_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51446"
      unitRef="USD">2400000</CLDI:ChangeInFairValueOfDebtAndOtherLiabilitiesRelatedParty>
    <CLDI:LossDueToChangeInFairValue
      contextRef="From2023-06-202023-09-30_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51447"
      unitRef="USD">2700000</CLDI:LossDueToChangeInFairValue>
    <CLDI:LossDueToChangeInFairValue
      contextRef="From2023-07-012023-09-30_custom_CalidiCureMember_us-gaap_SeriesBPreferredStockMember"
      decimals="-5"
      id="ixv-51448"
      unitRef="USD">2700000</CLDI:LossDueToChangeInFairValue>
    <CLDI:LossDueToChangeInFairValue
      contextRef="From2023-01-012023-09-30_custom_CalidiCureMember_us-gaap_SeriesBPreferredStockMember"
      decimals="-5"
      id="ixv-51449"
      unitRef="USD">2700000</CLDI:LossDueToChangeInFairValue>
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      contextRef="AsOf2023-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="ixv-51450"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <CLDI:PreferredStockConversionPriceAmount
      contextRef="From2023-01-012023-09-30_custom_JIGConversionPriceMember"
      decimals="-5"
      id="ixv-51451"
      unitRef="USD">180000000.0</CLDI:PreferredStockConversionPriceAmount>
    <CLDI:PreferredStockConversionPriceAmount
      contextRef="From2023-01-012023-09-30_custom_CalidiCureConversionPriceMember"
      decimals="-5"
      id="ixv-51452"
      unitRef="USD">200000000.0</CLDI:PreferredStockConversionPriceAmount>
    <us-gaap:PreferredStockConversionBasis
      contextRef="From2023-01-012023-09-30_us-gaap_SeriesBPreferredStockMember"
      id="ixv-51453">i) the Closing of the business combination or a qualified public offering
by Calidi, or ii) on September 30, 2025. A qualified public offering shall occur upon the sale and firm commitment in an underwritten
public offering in which Calidi sells at least $10.0 million at a price per share equal to or greater than the Conversion Price defined
above respectively which was sold to the public and listed on a national securities exchange</us-gaap:PreferredStockConversionBasis>
    <CLDI:PercentageToRepayInTheEventBusinessCombinationNotComplited
      contextRef="From2023-09-142023-09-14_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="ixv-51454"
      unitRef="Pure">0.10</CLDI:PercentageToRepayInTheEventBusinessCombinationNotComplited>
    <CLDI:RepurchasePriceOFStock
      contextRef="From2023-09-142023-09-14_us-gaap_SeriesBPreferredStockMember"
      decimals="-5"
      id="ixv-51455"
      unitRef="USD">5500000</CLDI:RepurchasePriceOFStock>
    <CLDI:ValuationAmount
      contextRef="From2023-09-142023-09-14_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheOneMember"
      decimals="-5"
      id="ixv-51456"
      unitRef="USD">5000000.0</CLDI:ValuationAmount>
    <CLDI:ValuationAmount
      contextRef="From2023-09-142023-09-14_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51457"
      unitRef="USD">50000000.0</CLDI:ValuationAmount>
    <CLDI:NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationIsCompleted
      contextRef="From2023-09-142023-09-14_us-gaap_SeriesBPreferredStockMember"
      decimals="-5"
      id="ixv-51458"
      unitRef="Shares">12500000</CLDI:NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationIsCompleted>
    <CLDI:NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationValue
      contextRef="AsOf2023-09-14_us-gaap_SeriesBPreferredStockMember_custom_MrCamaisaMember"
      decimals="-5"
      id="ixv-51459"
      unitRef="USD">12500000</CLDI:NumberOfSharesCommitedToPurchaseInTheEventBusinessCombinationValue>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-06-012023-06-30_custom_FLAGClassBCommonStockMember_custom_JIGMember"
      decimals="INF"
      id="ixv-51460"
      unitRef="Shares">255987</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-06-012023-06-30_custom_FLAGClassBCommonStockMember_custom_CalidiCureMember"
      decimals="INF"
      id="ixv-51461"
      unitRef="Shares">1500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:AggregateFinancingCost
      contextRef="From2023-06-012023-06-30_us-gaap_SeriesBPreferredStockMember"
      decimals="-5"
      id="ixv-51462"
      unitRef="USD">2700000</CLDI:AggregateFinancingCost>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2023-09-122023-09-12_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheTwoMember"
      decimals="INF"
      id="ixv-51463"
      unitRef="Shares">300001</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:SalesCommissionsAndFees
      contextRef="From2023-09-122023-09-12_us-gaap_SeriesBPreferredStockMember_custom_JIGTrancheTwoMember"
      decimals="-5"
      id="ixv-51464"
      unitRef="USD">7400000</us-gaap:SalesCommissionsAndFees>
    <us-gaap:SalesCommissionsAndFees
      contextRef="From2023-09-122023-09-12_custom_JIGTrancheTwoMember"
      decimals="-5"
      id="ixv-51465"
      unitRef="USD">100000</us-gaap:SalesCommissionsAndFees>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2023-09-112023-09-12_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureMember"
      decimals="INF"
      id="ixv-51466"
      unitRef="Shares">500000</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:SalesCommissionsAndFees
      contextRef="From2023-09-122023-09-12_us-gaap_SeriesBPreferredStockMember_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51467"
      unitRef="USD">12100000</us-gaap:SalesCommissionsAndFees>
    <us-gaap:SalesCommissionsAndFees
      contextRef="From2023-09-122023-09-12_custom_CalidiCureMember"
      decimals="-5"
      id="ixv-51468"
      unitRef="USD">400000</us-gaap:SalesCommissionsAndFees>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51469"
      unitRef="Shares">330000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51470"
      unitRef="USDPShares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51471"
      unitRef="Shares">35436381</us-gaap:SharesIssued>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51472"
      unitRef="Shares">35436381</us-gaap:SharesOutstanding>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-31_srt_ScenarioPreviouslyReportedMember"
      decimals="INF"
      id="ixv-51473"
      unitRef="Shares">8583724</us-gaap:SharesIssued>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2022-12-31_srt_ScenarioPreviouslyReportedMember"
      decimals="INF"
      id="ixv-51474"
      unitRef="Shares">8583724</us-gaap:SharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-06-30"
      decimals="INF"
      id="ixv-51475"
      unitRef="Shares">7185734</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:CommonStockWithTermNotesAsInterestPaidInKind
      contextRef="From2023-01-012023-09-30_custom_TermNoteAgreementMember"
      decimals="INF"
      id="ixv-51476"
      unitRef="Shares">42822</CLDI:CommonStockWithTermNotesAsInterestPaidInKind>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-012023-09-30_custom_TermNoteAgreementMember"
      decimals="INF"
      id="ixv-51477"
      unitRef="Shares">1546</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51478"
      unitRef="Shares">197711</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:CommonStockForDebtSettlement
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51479"
      unitRef="Shares">387820</CLDI:CommonStockForDebtSettlement>
    <CLDI:CommonStockForDeferredCompensationSettlement
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51480"
      unitRef="Shares">48826</CLDI:CommonStockForDeferredCompensationSettlement>
    <CLDI:CommonStockForNonRedemptionAndPIPEAgreementInvestor
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51481"
      unitRef="Shares">1306811</CLDI:CommonStockForNonRedemptionAndPIPEAgreementInvestor>
    <CLDI:CommonStockForForwardPurchaseAgreement
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51482"
      unitRef="Shares">1000000</CLDI:CommonStockForForwardPurchaseAgreement>
    <CLDI:CommonStockForStockholders
      contextRef="From2023-01-01to2023-09-30"
      decimals="INF"
      id="ixv-51483"
      unitRef="Shares">16683387</CLDI:CommonStockForStockholders>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-012022-09-30"
      decimals="INF"
      id="ixv-51484"
      unitRef="Shares">109739</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2022-01-012022-09-30_custom_TermNoteAgreementMember"
      decimals="INF"
      id="ixv-51485"
      unitRef="Shares">57857</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <CLDI:StockIssuedForLawsuitSettlement
      contextRef="From2022-01-012022-09-30"
      decimals="INF"
      id="ixv-51486"
      unitRef="Shares">105137</CLDI:StockIssuedForLawsuitSettlement>
    <CLDI:DiscloserOFCommonStockReservedForFurtureTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27502">&lt;p id="xdx_89D_ecustom--DiscloserOFCommonStockReservedForFurtureTableTextBlock_zzDoh6U9UqNh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, common stock reserved for future issuance consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zF1iUiT5Agsi" style="display: none"&gt;Schedule
of Common Stock Reserved&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20230930_zLaCFIYvdRWf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--AwardTypeAxis__custom--OptionsMember_znvuqQo2Pccg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 82%; text-align: left"&gt;Common stock warrants outstanding&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;13,412,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementEquityComponentsAxis__custom--CommonStockOptionsIssuedAndOutstandingMember_zrUTgYBsN6Qh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Common stock options issued and outstanding&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,663,094&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--PlanNameAxis__custom--TwoThousandNinteenEquityIncentivePlanMember_zmVT3keApZea" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Shares available for future issuance under the 2019 Equity Incentive Plan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;601,873&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_zlbyVJjaDHk4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock reserved
    for future issuance&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,677,121&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CLDI:DiscloserOFCommonStockReservedForFurtureTableTextBlock>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2023-09-30_custom_OptionsMember"
      decimals="-3"
      id="ixv-51487"
      unitRef="Shares">13412154000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2023-09-30_custom_CommonStockOptionsIssuedAndOutstandingMember"
      decimals="-3"
      id="ixv-51488"
      unitRef="Shares">9663094000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2023-09-30_custom_TwoThousandNinteenEquityIncentivePlanMember"
      decimals="-3"
      id="ixv-51489"
      unitRef="Shares">601873000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51490"
      unitRef="Shares">23677121000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-09-12"
      decimals="INF"
      id="ixv-51491"
      unitRef="Shares">35436381</us-gaap:SharesIssued>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2023-09-12"
      decimals="INF"
      id="ixv-51492"
      unitRef="Shares">35436381</us-gaap:SharesOutstanding>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_us-gaap_WarrantMember"
      decimals="INF"
      id="ixv-51493"
      unitRef="Shares">13412154</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_custom_PublicWarrantsMember50852734"
      decimals="INF"
      id="ixv-51494"
      unitRef="Shares">11500000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_custom_PrivatePlacementWarrantsMember50852750"
      decimals="INF"
      id="ixv-51495"
      unitRef="Shares">1912154</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyMember"
      decimals="INF"
      id="ixv-51496"
      unitRef="Shares">1050000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyMember"
      decimals="INF"
      id="ixv-51497"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:WarrantResidualValue
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyMember"
      decimals="-5"
      id="ixv-51498"
      unitRef="USD">100000</CLDI:WarrantResidualValue>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyLOCWarrantsMember"
      decimals="INF"
      id="ixv-51499"
      unitRef="Shares">2000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyLOCWarrantsMember"
      decimals="INF"
      id="ixv-51500"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:EstimatedFairValueOfWarrants
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyLOCWarrantsMember"
      decimals="-5"
      id="ixv-51501"
      unitRef="USD">600000</CLDI:EstimatedFairValueOfWarrants>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyOneMember"
      decimals="INF"
      id="ixv-51502"
      unitRef="Shares">1000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-09-30_custom_TwoThousandTwentyOneMember"
      decimals="INF"
      id="ixv-51503"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:WarrantResidualValue
      contextRef="From2023-01-012023-09-30_custom_TwoThousandTwentyOneMember"
      decimals="0"
      id="ixv-51504"
      unitRef="USD">22000</CLDI:WarrantResidualValue>
    <CLDI:ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits
      contextRef="From2023-09-112023-09-12_custom_PublicWarrantsMember"
      decimals="INF"
      id="ixv-51505"
      unitRef="Shares">11500000</CLDI:ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-09-12_custom_PublicWarrantsMember"
      decimals="INF"
      id="ixv-51506"
      unitRef="USDPShares">11.50</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:RedemptionOfOutstandingWarrantsPerShare
      contextRef="From2023-09-112023-09-12"
      decimals="INF"
      id="ixv-51507"
      unitRef="USDPShares">0.01</CLDI:RedemptionOfOutstandingWarrantsPerShare>
    <CLDI:ClassOfWarrantsRedemptionNoticePeriod
      contextRef="From2023-09-112023-09-12_custom_RedemptionOfWarrantsMember_custom_SharePriceEqualOrLessTenPointZeroRupeesPerDollarMember"
      id="ixv-51508">P30D</CLDI:ClassOfWarrantsRedemptionNoticePeriod>
    <us-gaap:SharePrice
      contextRef="AsOf2023-09-12_custom_RedemptionOfWarrantsMember_custom_SharePriceEqualOrExceedsEighteenRupeesPerDollarMember"
      decimals="INF"
      id="ixv-51509"
      unitRef="USDPShares">18.00</us-gaap:SharePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2023-09-30_us-gaap_WarrantMember_custom_PublicWarrantsMember"
      decimals="INF"
      id="ixv-51510"
      unitRef="Shares">11500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <CLDI:ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits
      contextRef="From2023-09-112023-09-12_custom_PrivatePlacementWarrantsMember"
      decimals="INF"
      id="ixv-51511"
      unitRef="Shares">1912514</CLDI:ClassOfWarrantsOrRightsWarrantsIssuedDuringThePeriodUnits>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-09-12_custom_PrivatePlacementWarrantsMember"
      decimals="INF"
      id="ixv-51512"
      unitRef="USDPShares">11.50</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2023-09-30_us-gaap_WarrantMember_custom_PrivatePlacementWarrantsMember"
      decimals="INF"
      id="ixv-51513"
      unitRef="Shares">1912514</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27692">&lt;p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z2dr8UDphNO5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes Calidi&#x2019;s aggregate warrant activity for the nine months ended September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B4_zzeaCIY2vKM8" style="display: none"&gt;Schedule
of Warrant Activity&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(Years)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 49%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at January 1, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zSsb6ipGEzoc" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zryc0VGN6eic" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGLdJEdryz98" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right"&gt;7.87&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEi1tW9mFtD9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2484"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zhAC7RomBOpj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2485"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zx3Ggrl6mAuk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2486"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmPgCJy8ysZ2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2487"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zACNNh4NDMp8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2489"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmgSMNAP2RMg" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2491"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at March 31, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_z38HykomhWha" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zXpe6Gsp4qzj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230331__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHo58WJGQb1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7.62&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zyLDpLeZ1B15" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2498"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zrCqCc3atYh3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2500"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zGMZQbSNFQLj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2502"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk8kkNikabl8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2504"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z51aj2OvdBqd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2506"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zvU1kenDLVr6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2508"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding at June 30, 2023 &lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znBk4Yb0E28" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zVsKyQpwabY3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230630__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zl7RzFQnetEj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;7.37&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Issued - Private Placement Warrants&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zp4jz0raBcb5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issued"&gt;1,912,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zfEfa1j6Kl45" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Issued"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2518"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Issued - Public Warrants&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKCV14fkoLme" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Issued"&gt;11,500,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zLZ1VcdzwTH5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Issued"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2522"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z20eVml72Bxd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2524"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRucRjOtJyDf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2526"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span id="xdx_F49_zNJJ4FZ6rZC5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Converted into Common Stock &lt;b&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsConvertedInPeriod_iN_pid_di_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zuQgUwXzciSj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Converted into Common Stock"&gt;(1,685,760&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageConvertedDateFairValue_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_fKDEp_zdu1NvBs6pNi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Converted into Common Stock"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2530"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Outstanding at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zCI4WtFj63jk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Warrants, Balance"&gt;13,412,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zj8CSfF0eIPd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, Balance"&gt;11.50&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230930__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zX0NSScuzZQe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;4.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"&gt;&lt;span id="xdx_F0A_zZWsuX883VT5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5pt"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zmfAlqx4qFl3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Retroactively restated
for the reverse recapitalization as described in Note 3.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
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    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-27980">&lt;p id="xdx_801_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zN4fP4Ib7HE8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.
&lt;span id="xdx_828_z2q3xtpgL8I5"&gt;Stock-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Equity
Incentive Plans&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to January 1, 2019, Calidi had adopted the 2016 Stock Option Plan (the &#x201c;2016 Plan&#x201d;) under which Calidi was authorized to
grant stock options, restricted stock, a stock appreciation right, or a restricted stock unit award. In June 2019, Calidi reincorporated
in Nevada and adopted the 2019 Equity Incentive Plan (the &#x201c;2019 Plan&#x201d;) to replace the 2016 Plan. Other than the change of
plan name and incorporation state, all the terms of the 2016 Plan were carried over into the 2019 Plan. In adopting the 2019 Plan, Calidi
terminated the 2016 Plan and may no longer grant any additional stock options or sell any stock under restricted stock purchase agreements
under the 2016 Plan; however, stock options issued under the 2016 Plan will continue to be in effect in accordance with their terms and
the terms of the 2019 Plan, which are substantially the same terms as the 2016 Plan, until the exercise or expiration of the individual
options awards.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2019 Plan reserved the right for the Board of Directors as the administrator of the plans (the &#x201c;Administrator&#x201d;) to issue
up to &lt;span id="xdx_90D_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20220531__us-gaap--PlanNameAxis__custom--TwoThousandNinteenPlanMember__srt--TitleOfIndividualAxis__custom--AdministratorMember_z9CQsy7FbPSg" title="Number of shares reserved"&gt;10,614,120&lt;/span&gt;, as amended in May 2022, including stock options (&#x201c;Options&#x201d;), restricted stock awards (&#x201c;Restricted
Stock&#x201d;), dividend equivalents award, a stock payment award, restricted stock units (&#x201c;RSUs&#x201d;) or stock appreciation rights
(&#x201c;SARs&#x201d;), (collectively &#x201c;Awards&#x201d;), according to its discretion. Awards may be granted under the 2019 Plan to
Calidi employees, directors, and consultants. To date, however, the Administrator has not issued any Restricted Stock, RSUs, dividend
equivalents awards, stock payment awards or SARs. Options remain as the sole outstanding type of award under both Plans.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Awards
may vest and thereby become exercisable or have restrictions on forfeiture lapse on the date of grant or in periodic installments or
upon the attainment of performance goals, or upon the occurrence of specified events depending on the Administrator&#x2019;s discretion.
The Administrator has broad authority to determine the terms and conditions of any Award granted pursuant to the 2019 Plan including,
but not limited to, the exercise price, grant price, or purchase price, any reload provision, any restrictions or limitations on the
Award, any schedule for lapse of forfeiture restrictions or restrictions on the exercisability of an Award, and accelerations or waivers
thereof as the Administrator, in its sole discretion may determine.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No
Awards may be granted under the 2019 Plan with a term of more than ten years and no Awards granted may be exercised after the expiration
of ten years from the date of grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
September 12, 2023, upon closing of the FLAG Merger (Note 3), the number of equity awards issued and available for grant were
retrospectively adjusted pursuant to the conversion ratio of approximately &lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionRatio1_pid_uPure_c20230912__20230912__us-gaap--PlanNameAxis__custom--TwoThousandNinteenPlanMember__srt--TitleOfIndividualAxis__custom--AdministratorMember_zL5HlX0OuEye" title="Conversion ratio"&gt;0.41&lt;/span&gt;.
The mechanism of conversion resulted in the fair value of each option prior to the Closing equal to the fair value of each option
after. All stock option activity presented in these statements has been retrospectively adjusted to reflect the
conversion.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Stock
Options&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
granted under the 2019 Plan may be either &#x201c;incentive stock options&#x201d; within the meaning of Section 422(b) of the Internal
Revenue Code of 1986, as amended (the &#x201c;Code&#x201d;), or &#x201c;non-qualified&#x201d; stock options that do not qualify incentive
stock options. Incentive stock options may be granted only to Calidi employees and employees of domestic subsidiaries, as applicable.
&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20230101__20230930__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zWnhVjxM1yS7" title="Description of term and exercise price of options"&gt;The exercise price of stock options shall be equal to or greater than the fair market value of Calidi common stock on the date the option
is granted. In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of Calidi
stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant
date, and the term of the option may be no longer than five years. The aggregate fair market value of common stock (determined as of
the grant date of the option) with respect to which incentive stock options become exercisable for the first time by an optionee in any
calendar year may not exceed $0.1 million, otherwise it will be classified as a Non-Qualified Stock Option.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
exercise price of an option may be payable in cash or in common stock, or in a combination of cash and common stock, or other legal consideration
for the issuance of stock as the Board or Administrator may approve.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Generally,
&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230101__20230930__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zx637Naw5e85" title="Descriptiion of options vesting"&gt;options vest over four years and will be exercisable only while the optionee remains an employee, director or consultant, or during the
three months thereafter, but in the case of the termination of an employee, director, or consultant&#x2019;s services due to death or
disability, the period for exercising a vested option shall be extended to the earlier of 12 months after termination or the expiration
date of the option. Certain option awards provide for accelerated vesting if there is a change in control as defined in the 2019 Plan.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Option
awards activity&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zb3HCvR9G7U8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
summary of the 2019 Plan option activity and related information follows (in thousands except weighted average exercise price):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B2_zCNaV7wkEyXh" style="display: none"&gt;Summary
of Stock Option Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Available&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;for Grant&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Intrinsic Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 1.5pt"&gt;Balance at January 1, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zrHpIAjISCD7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Shares Available for Grant, Beginning"&gt;509&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzH5Yjz9sbP2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of Options Outstanding, Beginning"&gt;9,954&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z7bBCgkvvs7j" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted Average Exercise Price, Beginning"&gt;2.67&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_ziai1BixTOk1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Aggregate Intrinsic Value, Beginning"&gt;4,840&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Option plan increase&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionPlanIncrease_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z91u4vkzOgZc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2559"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_za3kLgG900t1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2561"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znj32NE8osZa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2563"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Options granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantGrantedDuringPeriod_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zaUCyUX73fE7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options granted"&gt;(327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zn9ZtpHkygek" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options granted"&gt;327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zpA4a0FIcOWh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options granted"&gt;7.11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsExercised_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z5BBbLV8P5Ye" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2571"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zkFELL7ipsrf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options exercised"&gt;(198&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zGVwJGsEKMo1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options exercised"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Options forfeited or cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsForfeitedOrCancelledDuringPeriod_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z1fDVOYFYNuj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options fofeited or cancelled"&gt;420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pn3n3_di_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zZHRA0DKPq6f" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options forfeited or cancelled"&gt;(420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znI1LVi4YKLf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options forfeited or cancelled"&gt;2.37&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z8mahVRjsxXg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Ending"&gt;602&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvqwpmoCFvE9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Ending"&gt;9,663&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z0RwNsp2Ne7d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Ending"&gt;2.54&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zDEYDVmmiE4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value, Ending"&gt;4,636&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Exercisable at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmkjFFy7THQk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;7,705&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhKmfnKTe5R6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Exercisable"&gt;1.89&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zCH2qIGBLbFd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;4,568&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zHk9PMXqbfT6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zj8AVAlmEZj5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Additional
information regarding Calidi&#x2019;s outstanding stock options is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BB_z0UKgYSzuqg" style="display: none"&gt;Schedule
of Outstanding Stock Options&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Options Outstanding at September 30, 2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;Exercise Prices&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;of Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Life (Years)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 49%"&gt;$&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zI0CJZUEZIVd" title="Exercise prices"&gt;0.48&lt;/span&gt; &#x2013; &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_z5b5BvWSb5k3" title="Exercise prices"&gt;0.60&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z3Sql0QxPwM2" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Number of Options Outstanding"&gt;3,977&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z9l8NTPDNG11" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;3.72&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z3Pv1bOfs991" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted Average Exercise Price"&gt;0.59&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zQw2KqFLSJu6" title="Exercise prices"&gt;1.80&lt;/span&gt; &#x2013; &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_zcvi17g3YOj" title="Exercise prices"&gt;2.40&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zuUZMu4eRgak" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;3,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zWZBVIr97Kb5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;6.80&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zxBuKpIjVg57" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;2.25&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zuiIRs7dMB82" title="Exercise prices"&gt;2.41&lt;/span&gt; &#x2013; &lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_ztOIBVDo5sA4" title="Exercise prices"&gt;4.01&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zOysGMguIxkb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;467&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zbr3bl0ztM78" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.03&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zMyLd9Ewg1Lk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;4.01&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;$&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zrHbhdchB9ic" title="Exercise prices"&gt;7.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_z7FO50CAdlBk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;1,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zo7Kn3kHFLWf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.74&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zOtVrIHJAY8c" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;7.11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;$&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_ziguh1oVkKm7" title="Exercise prices"&gt;0.48&lt;/span&gt; &#x2013; &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zS0VP4d2DJwk" title="Exercise prices"&gt;7.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z7lAnAapGYhd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;9,663&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z8ELigbyS1J2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.53&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_ztYpVSdyngS2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;1.89&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zmg2WrAM3eHk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z04ZStYa6RZj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded stock-based compensation expense in the following categories on the accompanying unaudited condensed consolidated
statements of operations for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zu0wtu1fjXRl" style="display: none"&gt;Schedule
of Stock-Based Compensation Expense&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20230701__20230930_zXdiLN8rsCMc" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220701__20220930_zDzrh49QW0A9" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230101__20230930_zLRGDoSQMxD8" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220930_zOkjFujlTq1c" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Three Months Ended September 30,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Nine Months Ended September 30,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zbXfJT4xsa51" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;242&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;235&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;838&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;469&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zwWh40vhhGDf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;General and administrative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;867&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;827&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,995&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_zTb6DtjsmHQ3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,109&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,062&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,623&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,464&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AF_zu2EpJVZbrY5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 18, 2023, the Board approved a repricing of approximately &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn5n6_c20230118__20230118__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zh4kVq9eZB98" title="Options granted approved for repricing"&gt;1.5&lt;/span&gt; million stock options previously granted at an exercise price of
$&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230118__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zFb8O08FORIh" title="Exercise price"&gt;9.27&lt;/span&gt; per share to the current fair value of $&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pid_c20230118__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zAgdcwtbI3Pk" title="Fair value per share"&gt;7.11&lt;/span&gt; per share pursuant to an updated valuation report. The three and nine months ended
September 30, 2023 include a noncash compensation charge of approximately $&lt;span id="xdx_906_ecustom--NoncashCompensation_pn5n6_c20230701__20230930_zrBuziesB5Yc" title="Noncash compensation charge in connection with repricing"&gt;&lt;span id="xdx_900_ecustom--NoncashCompensation_pn5n6_c20230101__20230930_zqYGuMUV9lGl" title="Noncash compensation charge in connection with repricing"&gt;0.2&lt;/span&gt;&lt;/span&gt; million in connection with this repricing. The three and
nine months ended September 30, 2022 include a noncash compensation charge of approximately $&lt;span id="xdx_90B_ecustom--NoncashCompensation_pn5n6_c20220701__20220930_zrMmEXVXIV3b" title="Noncash compensation charge in connection with repricing"&gt;&lt;span id="xdx_90B_ecustom--NoncashCompensation_pn5n6_c20220101__20220930_zQZKhk9R74ge" title="Noncash compensation charge in connection with repricing"&gt;1.7&lt;/span&gt;&lt;/span&gt; million for certain stock options that
were accelerated as to vesting in connection with employment agreements entered into or amended with certain executives. The stock option
repricing and the acceleration of vesting were accounted for as a modification under ASC 718.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, the total unamortized stock-based compensation expense related to stock options was approximately $&lt;span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pn5n6_c20230930_zDQIXhRFV4H" title="Total unamortized stock-based compensation expense"&gt;8.5&lt;/span&gt; million
expected to be amortized over an estimated weighted average life of &lt;span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230930__20230930_zDGOD3B33MS2" title="Estimated weighted average life"&gt;3.56&lt;/span&gt; years. The weighted-average estimated fair value of stock options
with service-conditions granted during the three months ended September 30, 2023 and 2022 was $&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230701__20230930_zjsfkZTnJIo9" title="Weighted-average estimated fair value of stock options"&gt;6.63&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20220701__20220930_z70ampC3WnWb" title="Weighted-average estimated fair value of stock options"&gt;6.87&lt;/span&gt; per share, respectively,
and during the nine months ended September 30, 2023 and 2022 was $&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230101__20230930_ziRblEiNDb3j" title="Weighted-average estimated fair value of stock options"&gt;5.36&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20220101__20220930_zLPj2WWVeV4l" title="Weighted-average estimated fair value of stock options"&gt;6.85&lt;/span&gt; per share, respectively, using the Black-Scholes option
pricing model with the following weighted-average assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zGvA30C5xuG9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BA_zHANTgXztsJa" style="display: none"&gt;Schedule
of Stock Options Valuation Assumptions&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;Three Months Ended&lt;/p&gt;
                                                                                &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;September 30,&lt;/p&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;Nine Months Ended&lt;/p&gt;
                                                                                &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;September 30,&lt;/p&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230701__20230930_zJ9Do7eAQD8" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;84.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220701__20220930_zi4rnqH5jgkl" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;88.13&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230101__20230930_zz575cAi8Qnf" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;89.23&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20220930_zLGRgKBf1VDd" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;88.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230701__20230930_z7VwvFPxdESk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;3.92&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220701__20220930_zYf64fXcwAdc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;2.98&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230101__20230930_zmTD6EUgm3q8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;3.74&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20220930_zftYxyq7xBSj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;2.03&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected option life (in years)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230701__20230930_zhKX8VAAn54j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.50&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220701__20220930_ztVR8oTJVOYa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.93&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20230930_zwg5WRpQU7Oj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.92&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20220930_zgjnE0aI1QTd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;6.00&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230701__20230930_zUAOdtnH9cTh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220701__20220930_z769t14D4uN6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230101__20230930_z2PXUGEf64Yd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220101__20220930_zgbgVg59fAM1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zKJBYTxix32g" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
determination of stock-based compensation is inherently uncertain and subjective and involves the application of valuation models and
assumptions requiring the use of judgment. If Calidi had made different assumptions, its stock-based compensation expense and net loss
for the three and nine months ended September 30, 2023 and 2022 may have been significantly different.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not recognize deferred income taxes for incentive stock option compensation expense and records a tax deduction only when a disqualified
disposition has occurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the closing of the FLAG Merger on September 12, 2023, all stock options underlying of the 2019 Plan were assumed by New
Calidi at the appropriate conversion ratio and the legacy Calidi 2019 Plan was terminated (see Note 3).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-05-31_custom_TwoThousandNinteenPlanMember_custom_AdministratorMember"
      decimals="INF"
      id="ixv-51530"
      unitRef="Shares">10614120</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2023-09-122023-09-12_custom_TwoThousandNinteenPlanMember_custom_AdministratorMember"
      decimals="INF"
      id="ixv-51531"
      unitRef="Pure">0.41</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward
      contextRef="From2023-01-012023-09-30_us-gaap_EmployeeStockOptionMember50877765"
      id="ixv-51532">The exercise price of stock options shall be equal to or greater than the fair market value of Calidi common stock on the date the option
is granted. In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of Calidi
stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant
date, and the term of the option may be no longer than five years. The aggregate fair market value of common stock (determined as of
the grant date of the option) with respect to which incentive stock options become exercisable for the first time by an optionee in any
calendar year may not exceed $0.1 million, otherwise it will be classified as a Non-Qualified Stock Option.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights
      contextRef="From2023-01-012023-09-30_us-gaap_EmployeeStockOptionMember50877765"
      id="ixv-51533">options vest over four years and will be exercisable only while the optionee remains an employee, director or consultant, or during the
three months thereafter, but in the case of the termination of an employee, director, or consultant&#x2019;s services due to death or
disability, the period for exercising a vested option shall be extended to the earlier of 12 months after termination or the expiration
date of the option. Certain option awards provide for accelerated vesting if there is a change in control as defined in the 2019 Plan.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28056">&lt;p id="xdx_890_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zb3HCvR9G7U8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
summary of the 2019 Plan option activity and related information follows (in thousands except weighted average exercise price):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B2_zCNaV7wkEyXh" style="display: none"&gt;Summary
of Stock Option Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Available&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;for Grant&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Intrinsic Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 1.5pt"&gt;Balance at January 1, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zrHpIAjISCD7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Shares Available for Grant, Beginning"&gt;509&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzH5Yjz9sbP2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of Options Outstanding, Beginning"&gt;9,954&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z7bBCgkvvs7j" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted Average Exercise Price, Beginning"&gt;2.67&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_ziai1BixTOk1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Aggregate Intrinsic Value, Beginning"&gt;4,840&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Option plan increase&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionPlanIncrease_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z91u4vkzOgZc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2559"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_za3kLgG900t1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2561"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znj32NE8osZa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2563"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Options granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantGrantedDuringPeriod_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zaUCyUX73fE7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options granted"&gt;(327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zn9ZtpHkygek" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options granted"&gt;327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zpA4a0FIcOWh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options granted"&gt;7.11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsExercised_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z5BBbLV8P5Ye" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2571"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zkFELL7ipsrf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options exercised"&gt;(198&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zGVwJGsEKMo1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options exercised"&gt;2.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Options forfeited or cancelled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsForfeitedOrCancelledDuringPeriod_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z1fDVOYFYNuj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Options fofeited or cancelled"&gt;420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pn3n3_di_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zZHRA0DKPq6f" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Options forfeited or cancelled"&gt;(420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znI1LVi4YKLf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Options forfeited or cancelled"&gt;2.37&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z8mahVRjsxXg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Shares Available for Grant, Ending"&gt;602&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvqwpmoCFvE9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Ending"&gt;9,663&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z0RwNsp2Ne7d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Ending"&gt;2.54&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230101__20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zDEYDVmmiE4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value, Ending"&gt;4,636&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Exercisable at September 30, 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmkjFFy7THQk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;7,705&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhKmfnKTe5R6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Exercisable"&gt;1.89&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20230930__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zCH2qIGBLbFd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;4,568&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28242">&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zj8AVAlmEZj5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Additional
information regarding Calidi&#x2019;s outstanding stock options is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BB_z0UKgYSzuqg" style="display: none"&gt;Schedule
of Outstanding Stock Options&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Options Outstanding at September 30, 2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;Exercise Prices&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;of Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Life (Years)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 49%"&gt;$&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zI0CJZUEZIVd" title="Exercise prices"&gt;0.48&lt;/span&gt; &#x2013; &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_z5b5BvWSb5k3" title="Exercise prices"&gt;0.60&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z3Sql0QxPwM2" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Number of Options Outstanding"&gt;3,977&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z9l8NTPDNG11" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;3.72&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z3Pv1bOfs991" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Weighted Average Exercise Price"&gt;0.59&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zQw2KqFLSJu6" title="Exercise prices"&gt;1.80&lt;/span&gt; &#x2013; &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_zcvi17g3YOj" title="Exercise prices"&gt;2.40&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zuUZMu4eRgak" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;3,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zWZBVIr97Kb5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;6.80&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zxBuKpIjVg57" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;2.25&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zuiIRs7dMB82" title="Exercise prices"&gt;2.41&lt;/span&gt; &#x2013; &lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_ztOIBVDo5sA4" title="Exercise prices"&gt;4.01&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zOysGMguIxkb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;467&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zbr3bl0ztM78" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.03&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zMyLd9Ewg1Lk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;4.01&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;$&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zrHbhdchB9ic" title="Exercise prices"&gt;7.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_z7FO50CAdlBk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;1,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zo7Kn3kHFLWf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.74&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zOtVrIHJAY8c" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;7.11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;$&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_ziguh1oVkKm7" title="Exercise prices"&gt;0.48&lt;/span&gt; &#x2013; &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zS0VP4d2DJwk" title="Exercise prices"&gt;7.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z7lAnAapGYhd" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Options Outstanding"&gt;9,663&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z8ELigbyS1J2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.53&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20230930__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_ztYpVSdyngS2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price"&gt;1.89&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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      unitRef="USDPShares">0.60</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2023-09-30_custom_EmployeeStockOptionExercisePriceOneMember"
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      unitRef="Shares">3977000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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      unitRef="USDPShares">0.59</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2023-09-30_custom_EmployeeStockOptionExercisePriceTwoMember_srt_MaximumMember"
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      unitRef="USDPShares">2.40</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      unitRef="Shares">3500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28383">&lt;p id="xdx_89F_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z04ZStYa6RZj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded stock-based compensation expense in the following categories on the accompanying unaudited condensed consolidated
statements of operations for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zu0wtu1fjXRl" style="display: none"&gt;Schedule
of Stock-Based Compensation Expense&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="2" id="xdx_490_20220701__20220930_zDzrh49QW0A9" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230101__20230930_zLRGDoSQMxD8" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220930_zOkjFujlTq1c" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Three Months Ended September 30,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Nine Months Ended September 30,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zbXfJT4xsa51" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;235&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;838&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"&gt;469&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zwWh40vhhGDf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;General and administrative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;867&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;827&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,995&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_zTb6DtjsmHQ3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,109&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,062&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,623&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,464&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


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  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;Three Months Ended&lt;/p&gt;
                                                                                &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;September 30,&lt;/p&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;Nine Months Ended&lt;/p&gt;
                                                                                &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;September 30,&lt;/p&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
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    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230701__20230930_zJ9Do7eAQD8" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;84.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220701__20220930_zi4rnqH5jgkl" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;88.13&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230101__20230930_zz575cAi8Qnf" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;89.23&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20220930_zLGRgKBf1VDd" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Expected volatility"&gt;88.40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230701__20230930_z7VwvFPxdESk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;3.92&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220701__20220930_zYf64fXcwAdc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;2.98&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230101__20230930_zmTD6EUgm3q8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;3.74&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20220930_zftYxyq7xBSj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Risk-free interest rate"&gt;2.03&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected option life (in years)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230701__20230930_zhKX8VAAn54j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.50&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220701__20220930_ztVR8oTJVOYa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.93&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20230930_zwg5WRpQU7Oj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;5.92&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20220930_zgjnE0aI1QTd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected option life"&gt;6.00&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230701__20230930_zUAOdtnH9cTh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220701__20220930_z769t14D4uN6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230101__20230930_z2PXUGEf64Yd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220101__20220930_zgbgVg59fAM1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend yield"&gt;0.0&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28631">&lt;p id="xdx_800_eus-gaap--RevenueFromContractWithCustomerTextBlock_z4foadYpBSch" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.
&lt;span id="xdx_82B_zgnCmBthYtj6"&gt;Customer Contracts&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 22, 2021, Calidi entered into a research collaboration agreement (the &#x201c;Research Collaboration Agreement&#x201d; or &#x201c;Agreement
No. 1&#x201d;) with a customer (the &#x201c;Customer&#x201d;), to perform certain tests on three different grade stem cell lines with the
purpose of exploring the in-vitro feasibility amplification potential of the Customer&#x2019;s own oncolytic adenovirus in development.
In consideration for Calidi&#x2019;s services, the Customer paid Calidi a one-time upfront payment of $&lt;span id="xdx_909_ecustom--OneTimeUpfrontPayment_c20210622__20210622__us-gaap--TypeOfArrangementAxis__custom--ResearchCollaborationAgreementMember_ze7oHKSoq6Qa" title="One time upfront payment"&gt;44,000&lt;/span&gt; for those services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;On October 4, 2021, Calidi and
the Customer entered into Amendment No. 1 of the Research Collaboration Agreement (&#x201c;Amendment No. 1&#x201d;) whereby Calidi agreed
to perform certain in-vivo therapeutic efficacy tests of the Customer&#x2019;s oncolytic adenovirus, as defined in Amendment No. 1. In
consideration for Calidi&#x2019;s services, the Customer agreed to pay $&lt;span id="xdx_90A_ecustom--ConsiderationAmountAgreedToPayForService_iI_pn5n6_c20211004__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zOb9xIKqHtN4" title="Consideration amount agreed to pay for service"&gt;0.5&lt;/span&gt; million, of which $&lt;span id="xdx_908_ecustom--ConsiderationPaidForServices_pn5n6_c20211004__20211004__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zimWjae6IyT3" title="Consideration paid for services"&gt;0.2&lt;/span&gt; million was paid within ten days of
the execution of Amendment No. 1 and the remaining $&lt;span id="xdx_904_ecustom--ConsiderationPaidForServicesAfterSubmissionOfFinalReport_pn5n6_c20220101__20220131__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_z2FkkiyrdEba" title="Consideration paid for services after submission of final report"&gt;0.2&lt;/span&gt; million was paid within ten days of Calidi&#x2019;s submission of a final report
to the Customer, which was delivered and paid in January 2022.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
analyzed Agreement No. 1 and Amendment No. 1 in accordance with ASC 808 and ASC 606 and concluded that the agreements represent customer
relationship contracts measured under the scope of ASC 606 and accounted for Amendment No. 1 as a contract modification that qualified
as a separate contract measured under the requirements of ASC 606.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
services under Agreement No. 1 required Calidi to deliver a cytotoxicity profile of the stem cell lines and the viral amplification data
to the Customer, which represented one combined performance obligation. In consideration for Calidi&#x2019;s services, the Customer paid
Calidi a one-time upfront payment of $&lt;span id="xdx_90C_ecustom--OneTimeUpfrontPayment_c20210622__20210622__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zoJQQemwwyUc" title="One time upfront payment"&gt;44,000&lt;/span&gt;, which was identified as the entire transaction price and allocated to the single combined
performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
services under Amendment No. 1 required Calidi to deliver a final report consisting of the results of certain in-vivo therapeutic
efficacy tests of the Customer&#x2019;s oncolytic adenovirus, which also represented one performance obligation. Calidi recognizes
revenue on its single performance obligation over the period during which the services are being performed for the Customer, which
is the generation of data provided to the Customer as the work progressed on multiple in-vivo therapeutic efficacy tests for the
Customer&#x2019;s own oncolytic adenovirus. In consideration for Calidi&#x2019;s services, the Customer agreed to pay Calidi a total
of $&lt;span id="xdx_903_ecustom--ConsiderationAmountAgreedToPayForServices_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_ziQN4jW6FOla" title="Consideration amount agreed to pay for services"&gt;0.5 &lt;/span&gt;million,
which was identified as the entire transaction price and allocated to the single combined performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue
related to the performance obligations was recognized over time as the services were performed, based on Calidi&#x2019;s progress to satisfy
the performance obligations. As of December 31, 2022, the contractual asset was offset by the scheduled billing and collection of the
remaining $&lt;span id="xdx_905_ecustom--ContractualAssetOffsetByScheduledBilling_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zmQ82MjEto05" title="Contractual asset offset by scheduled billing"&gt;0.2&lt;/span&gt; million under Amendment No. 1. Accordingly, for the year ended December 31, 2022, the project under Amendment No. 1 was completed
and Calidi recognized the remaining $&lt;span id="xdx_902_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zX3NJyfXhEsa" title="Revenue recognized"&gt;45,000&lt;/span&gt; of service revenues in that period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <CLDI:OneTimeUpfrontPayment
      contextRef="From2021-06-222021-06-22_custom_ResearchCollaborationAgreementMember"
      decimals="0"
      id="ixv-51618"
      unitRef="USD">44000</CLDI:OneTimeUpfrontPayment>
    <CLDI:ConsiderationAmountAgreedToPayForService
      contextRef="AsOf2021-10-04_custom_AmendmentNoOneMember"
      decimals="-5"
      id="ixv-51619"
      unitRef="USD">500000</CLDI:ConsiderationAmountAgreedToPayForService>
    <CLDI:ConsiderationPaidForServices
      contextRef="From2021-10-042021-10-04_custom_AmendmentNoOneMember"
      decimals="-5"
      id="ixv-51620"
      unitRef="USD">200000</CLDI:ConsiderationPaidForServices>
    <CLDI:ConsiderationPaidForServicesAfterSubmissionOfFinalReport
      contextRef="From2022-01-012022-01-31_custom_AmendmentNoOneMember"
      decimals="-5"
      id="ixv-51621"
      unitRef="USD">200000</CLDI:ConsiderationPaidForServicesAfterSubmissionOfFinalReport>
    <CLDI:OneTimeUpfrontPayment
      contextRef="From2021-06-222021-06-22_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-51622"
      unitRef="USD">44000</CLDI:OneTimeUpfrontPayment>
    <CLDI:ConsiderationAmountAgreedToPayForServices
      contextRef="AsOf2023-09-30_custom_AmendmentNoOneMember"
      decimals="-5"
      id="ixv-51623"
      unitRef="USD">500000</CLDI:ConsiderationAmountAgreedToPayForServices>
    <CLDI:ContractualAssetOffsetByScheduledBilling
      contextRef="AsOf2022-12-31_custom_AmendmentNoOneMember"
      decimals="-5"
      id="ixv-51624"
      unitRef="USD">200000</CLDI:ContractualAssetOffsetByScheduledBilling>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2022-01-012022-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-51625"
      unitRef="USD">45000</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28682">&lt;p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zgNEgyTyWCAl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.
&lt;span id="xdx_822_z9CSPu8VGKz7"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
provision for income taxes for interim periods is determined using an estimated annual effective tax rate in accordance with ASC 740-270,
&lt;i&gt;Income Taxes, Interim Reporting&lt;/i&gt;. The effective tax rate may be subject to fluctuations during the year as new information is obtained,
which may affect the assumptions used to estimate the annual effective tax rate, including factors such as valuation allowances against
deferred tax assets, the recognition or de-recognition of tax benefits related to uncertain tax positions, if any, and changes in or
the interpretation of tax laws in jurisdictions where Calidi conducts business.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the three and nine months ended September 30, 2023 and 2022, Calidi did &lt;span id="xdx_903_eus-gaap--StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_do_c20220101__20220930_zUAQE4fIPTZd"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;t
record any federal or state income tax provision or benefit due to net losses incurred for all periods presented. Calidi&#x2019;s net
deferred tax assets generated mainly from net operating losses are fully offset by a valuation allowance as Calidi believes it is not
more likely than not that the benefit will be realized. StemVac&#x2019;s income tax provision in Germany for all periods presented was
insignificant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income
taxes during the years ended December 31, 2022 and 2021 differed from the amounts computed by applying the applicable U.S. federal income
tax rates indicated to pretax loss from operations as a result of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zKaMy3mnLT19" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span style="display: none"&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8B1_z5y45thm33n1" style="display: none"&gt;Schedule
of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="display: none"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20220101__20221231_zgvxtkUEILHl" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20210101__20211231_zW4TminoGKid" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zYP3Y3YjxLk1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; width: 60%; text-align: left"&gt;Computed tax benefit at federal statutory rate&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_zBtDz5OIIReg" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2750"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2751"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zDvy6OClD5Wi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;State tax benefit&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;6&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;7&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate_pid_dp_zO8fpnOV5Cx2" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Stock based compensation&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_zI0r8OYG1hT1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Foreign tax rate differential&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2759"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2760"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zFqCI9gix98i" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(24&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(25&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment_pid_dp_zES6vylKS765" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Research and development credit&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2765"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate_pid_dp_zpVzi1KpbB3c" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value of debt&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_zBcq1qSsyaZa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2771"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2772"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zEITYaX1CQjg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKtJbvmYlRSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B9_z8K9p5rKOLD3" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="display: none"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221231_zJ827HW8cy4" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20211231_zY3av3N2fPif" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Deferred tax assets/(liabilities):&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_zQkoijxADLI5" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; width: 60%; text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;10,102&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;7,301&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pn3n3_zGukX9zFtHSi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Research and development credit carryforwards&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;404&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;254&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsOther_iI_pn3n3_z9e7aN66Mg8a" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Stock-based and other compensation&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;1,616&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;802&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DeferredTaxAssetsLeaseLiability_iI_pn3n3_zaNKMjd0cDg9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Lease liability&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;12&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;42&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures_iI_pn3n3_zLI1h9JiBlS3" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Capitalized research and development expenditures&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;1,306&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2789"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DeferredTaxAssetsTransactionAndFinancingCosts_iI_pn3n3_zImpObYkbNmb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Transaction and financing costs&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;537&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2792"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--DeferredTaxAssetsDepreciationAndAmortization_iI_pn3n3_zXmgyqx7dAY5" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;207&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2795"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_pn3n3_zO2an6G4quYb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities and other reserves&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;1,376&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;1,057&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_pn3n3_zGhwuCTLZcO1" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;15,560&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;9,456&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_zLfKolDAfRrg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Right-of-use and other assets&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredIncomeTaxLiabilities_iNI_pn3n3_di_zsi0Nx3TGLuc" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzZkH_zHNILQdan4O7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Valuation allowance&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(15,550&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(9,399&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pn3n3_z7QiOLJFviCi" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2812"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2813"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zp3FUWucK4Q7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations
      contextRef="From2022-01-012022-09-30"
      decimals="0"
      id="ixv-51626"
      unitRef="USD">0</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28703">&lt;p id="xdx_89B_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zKaMy3mnLT19" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span style="display: none"&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8B1_z5y45thm33n1" style="display: none"&gt;Schedule
of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="display: none"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20220101__20221231_zgvxtkUEILHl" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20210101__20211231_zW4TminoGKid" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zYP3Y3YjxLk1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; width: 60%; text-align: left"&gt;Computed tax benefit at federal statutory rate&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_zBtDz5OIIReg" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2750"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2751"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zDvy6OClD5Wi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;State tax benefit&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;6&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;7&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate_pid_dp_zO8fpnOV5Cx2" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Stock based compensation&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_zI0r8OYG1hT1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Foreign tax rate differential&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2759"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2760"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zFqCI9gix98i" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(24&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(25&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment_pid_dp_zES6vylKS765" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Research and development credit&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2765"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate_pid_dp_zpVzi1KpbB3c" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value of debt&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_zBcq1qSsyaZa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2771"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2772"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
      contextRef="From2022-01-012022-12-31"
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      id="ixv-51627"
      unitRef="Pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51628"
      unitRef="Pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
      contextRef="From2022-01-012022-12-31"
      decimals="INF"
      id="ixv-51629"
      unitRef="Pure">0.06</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51630"
      unitRef="Pure">0.07</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <CLDI:EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate
      contextRef="From2022-01-012022-12-31"
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      id="ixv-51631"
      unitRef="Pure">-0.01</CLDI:EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate>
    <CLDI:EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51632"
      unitRef="Pure">-0.01</CLDI:EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
      contextRef="From2022-01-012022-12-31"
      decimals="INF"
      id="ixv-51633"
      unitRef="Pure">-0.24</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51634"
      unitRef="Pure">-0.25</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51635"
      unitRef="Pure">-0.01</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment>
    <CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate
      contextRef="From2022-01-012022-12-31"
      decimals="INF"
      id="ixv-51636"
      unitRef="Pure">-0.02</CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate>
    <CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-51637"
      unitRef="Pure">-0.01</CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28823">&lt;p id="xdx_893_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKtJbvmYlRSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B9_z8K9p5rKOLD3" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="display: none"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221231_zJ827HW8cy4" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20211231_zY3av3N2fPif" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Deferred tax assets/(liabilities):&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_zQkoijxADLI5" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; width: 60%; text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;10,102&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="display: none; width: 16%; text-align: right"&gt;7,301&lt;/td&gt;&lt;td style="display: none; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pn3n3_zGukX9zFtHSi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Research and development credit carryforwards&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;404&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;254&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsOther_iI_pn3n3_z9e7aN66Mg8a" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Stock-based and other compensation&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;1,616&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;802&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DeferredTaxAssetsLeaseLiability_iI_pn3n3_zaNKMjd0cDg9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Lease liability&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;12&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;42&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures_iI_pn3n3_zLI1h9JiBlS3" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Capitalized research and development expenditures&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;1,306&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2789"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DeferredTaxAssetsTransactionAndFinancingCosts_iI_pn3n3_zImpObYkbNmb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; text-align: left"&gt;Transaction and financing costs&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;537&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2792"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--DeferredTaxAssetsDepreciationAndAmortization_iI_pn3n3_zXmgyqx7dAY5" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;207&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2795"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_pn3n3_zO2an6G4quYb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities and other reserves&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;1,376&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;1,057&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_pn3n3_zGhwuCTLZcO1" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; text-align: left"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;15,560&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none"&gt;&#160;&lt;/td&gt;
    &lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; text-align: right"&gt;9,456&lt;/td&gt;&lt;td style="display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_zLfKolDAfRrg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Right-of-use and other assets&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredIncomeTaxLiabilities_iNI_pn3n3_di_zsi0Nx3TGLuc" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzZkH_zHNILQdan4O7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;Valuation allowance&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(15,550&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; display: none; text-align: right"&gt;(9,399&lt;/td&gt;&lt;td style="display: none; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pn3n3_z7QiOLJFviCi" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2812"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; display: none; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2813"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="display: none; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51638"
      unitRef="USD">10102000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51639"
      unitRef="USD">7301000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51640"
      unitRef="USD">404000</us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment>
    <us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51641"
      unitRef="USD">254000</us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51642"
      unitRef="USD">1616000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51643"
      unitRef="USD">802000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <CLDI:DeferredTaxAssetsLeaseLiability
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51644"
      unitRef="USD">12000</CLDI:DeferredTaxAssetsLeaseLiability>
    <CLDI:DeferredTaxAssetsLeaseLiability
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51645"
      unitRef="USD">42000</CLDI:DeferredTaxAssetsLeaseLiability>
    <CLDI:DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51646"
      unitRef="USD">1306000</CLDI:DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures>
    <CLDI:DeferredTaxAssetsTransactionAndFinancingCosts
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51647"
      unitRef="USD">537000</CLDI:DeferredTaxAssetsTransactionAndFinancingCosts>
    <CLDI:DeferredTaxAssetsDepreciationAndAmortization
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51648"
      unitRef="USD">207000</CLDI:DeferredTaxAssetsDepreciationAndAmortization>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51649"
      unitRef="USD">1376000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51650"
      unitRef="USD">1057000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51651"
      unitRef="USD">15560000</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51652"
      unitRef="USD">9456000</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:DeferredTaxAssetsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51653"
      unitRef="USD">-10000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51654"
      unitRef="USD">-57000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredIncomeTaxLiabilities
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51655"
      unitRef="USD">10000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredIncomeTaxLiabilities
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51656"
      unitRef="USD">57000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-51657"
      unitRef="USD">15550000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-51658"
      unitRef="USD">9399000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-28983">&lt;p id="xdx_809_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z2Gtph4fe7Ll" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;14.
&lt;span id="xdx_828_zKza6QbOVuJd"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Operating
and financing leases&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 10, 2022, Calidi entered into an Office Lease Agreement (the &#x201c;San Diego Lease&#x201d;) of a building containing &lt;span id="xdx_900_eus-gaap--AreaOfLand_iI_usqft_c20221010__us-gaap--TypeOfArrangementAxis__custom--SanDiegoLeaseAgreementMember_zzvNrEzpZFL3" title="Area of land"&gt;15,197&lt;/span&gt; square
feet of rentable space located in San Diego, California (the &#x201c;Premises&#x201d;) that will serve as Calidi&#x2019;s new principal
executive and administrative offices and laboratory facility. Calidi completed constructing tenant improvements at the Premises on February
27, 2023, and moved into the Premises by the end of March 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
secure and execute the San Diego Lease, Mr. Allan Camaisa provided a personal Guaranty of Lease of up to $&lt;span id="xdx_904_ecustom--GuarantyOfLeaseAmount_pn5n6_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--SanDiegoLeaseAgreementMember__srt--RangeAxis__srt--MaximumMember_z8qzPByxd3k5" title="Guaranty of lease, value"&gt;0.9&lt;/span&gt; million (the &#x201c;Guaranty&#x201d;)
to the lessor for Calidi&#x2019;s future performance under the San Diego Lease agreement. &lt;span id="xdx_90B_eus-gaap--LesseeOperatingLeaseDescription_c20221010__20221010_zdU6yZDFw7Jd" title="Lease agreement description"&gt;As consideration for the Guaranty, Calidi agreed
to pay Mr. Camaisa 10% of the Guaranty amount for the first year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter
through the life of the lease,&lt;/span&gt; with all amounts accrued and payable at the termination of the San Diego Lease or release of Mr. Camaisa
from the Guaranty by the lessor, whichever occurs first.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
San Diego Lease has an initial term of &lt;span id="xdx_90F_ecustom--OperatingLeaseTermOfContractLeaseInitialTerm_dtM_c20230301__20230301_zIhSya04Fso1" title="Operating lease, term of contract, lease initial term"&gt;48&lt;/span&gt; calendar months, from the first day of the first full month following which the &#x201c;Commencement
Date&#x201d; occurs (the &#x201c;Term&#x201d;), which was March 1, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Beginning
on the Commencement Date, Calidi pays base monthly rent in the amount of $&lt;span id="xdx_903_eus-gaap--PaymentsForRent_pn5n6_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--SanDiegoLeaseAgreementMember_zrTl0eWMrgA4" title="Payments for rent"&gt;0.1&lt;/span&gt; million during the first 12 months of the Term, plus a management
fee equal to &lt;span id="xdx_904_ecustom--LeaseTermsOperatingLeasesAnnualIncreaseInRent_dp_c20221010__20221010_zlSLI2JXT7n1" title="Lease terms, operating leases annual increase in rent"&gt;3.0&lt;/span&gt;% of base rent. Base monthly rent will increase annually, over the base monthly rent then in effect, by &lt;span id="xdx_90C_ecustom--LeaseTermsOperatingLeasesAnnualIncreaseInRent_dp_c20221010__20221010_zuR4q83167mg" title="Lease terms, operating leases annual increase in rent"&gt;3.0&lt;/span&gt;%.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition to base monthly rent and management fees, Calidi will pay in monthly installments its share of (a) all costs and expenses, other
than certain excluded expenses, incurred by the lessor in each calendar year in connection with operating, maintaining, repairing (including
replacements if repairs are not feasible or would not be effective) and managing the Premises and the building in which the Premises
are located (&#x201c;Expenses&#x201d;), and (b) all real estate taxes and assessments on the Premises and the building in which the Premises
are located, all personal property taxes for property that is owned by Landlord and used in connection with the operation, maintenance
and repair of the Premises (&#x201c;Taxes&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
execution of the San Diego Lease, Calidi provided the lessor a payment of $&lt;span id="xdx_90A_eus-gaap--OperatingLeasePayments_pn5n6_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--SanDiegoLeaseAgreementMember_zF3clBRBu98h" title="Lease payment"&gt;0.1 &lt;/span&gt;million as first month base rent and prepaid operating expenses,
and a letter of credit in the amount of $&lt;span id="xdx_907_eus-gaap--LettersOfCreditOutstandingAmount_iI_pn5n6_c20221010__us-gaap--TypeOfArrangementAxis__custom--SanDiegoLeaseAgreementMember_zJaWNKRxdFXc" title="Letter of credit amount"&gt;0.1 &lt;/span&gt;million issued by a bank in the name of the lessor. To obtain the letter of credit, Calidi has
provided the issuing bank with a restricted cash deposit that the bank will hold to cover its obligation to pay any draws on the letter
of credit by the lessor. The restricted cash may not be used for any other purpose (see Note 2). The prepaid rent was included in the
initial accounting of the San Diego Lease in accordance with operating leases under ASC 842, as presented in the tables below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 1, 2022, StemVac entered into an office lease which includes laboratory space which expires on September 30, 2027, with monthly
payments of &lt;span id="xdx_90E_eus-gaap--PaymentsForRent_uEUR_c20220401__20220401__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember_zTdco3TVk5M4" title="Payments for rent"&gt;4,000&lt;/span&gt; Euros per month.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating
lease expense recognized in accordance with ASC 842 during the three months ended September 30, 2023 and 2022 was approximately $&lt;span id="xdx_904_eus-gaap--OperatingLeaseExpense_pn5n6_c20230701__20230930__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember_zxAntu4DlCPc" title="Operating lease expense"&gt;0.4&lt;/span&gt; million
and $&lt;span id="xdx_904_eus-gaap--OperatingLeaseExpense_pn5n6_c20220701__20220930__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember_ztjlH4nYaQh6" title="Operating lease expense"&gt;0.3&lt;/span&gt; million, respectively, and during the nine months ended September 30, 2023 and 2022 was approximately $&lt;span id="xdx_90A_eus-gaap--OperatingLeaseExpense_pn5n6_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember_zcfJJXsco2Kk" title="Operating lease expense"&gt;1.3&lt;/span&gt; million and $&lt;span id="xdx_905_eus-gaap--OperatingLeaseExpense_pn5n6_c20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember_zoYvrXPQiANc" title="Operating lease expense"&gt;0.6&lt;/span&gt; million,
respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is also party to certain financing leases for machinery and equipment (see Note 6).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_ecustom--ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock_zB1Q1rnyDba4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental cash flow information related to operating and financing leases for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_z2qsTAfYuQBl" style="display: none"&gt;Schedule
of Supplemental Cash Flow Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;Cash paid for amounts included in the measurement of lease liabilities:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20230101__20230930_zibqI33cuu59" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220101__20220930_zwzUD80yyHB4" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Nine months&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Ended September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;Cash paid for amounts included in the measurement of lease liabilities:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingLeasePayments_pn3n3_zF9uEhtFAr8f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%; text-align: left"&gt;Operating cash flows from operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;1,325&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;114&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeaseInterestPaymentOnLiability_pn3n3_zt9l7jBmZZs9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating cash flows from financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;53&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeasePrincipalPayments_pn3n3_zSeFiyRNyvFe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing cash flows from financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;13&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;58&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Right-of-use assets obtained in exchange for new lease liabilities:&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pn3n3_zUf9zLWo7f3c" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating lease&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,735&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;205&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zJzZqKS4b21b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock_zdq6jSQ6plsl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental balance sheet information related to operating and financing leases as of September 30, 2023 (in
thousands, except lease term and discount rate):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_zOtWPJajCvy3" style="display: none"&gt;Schedule
of Supplemental Balance Sheet Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20230930_z5F3Xt8E9hXj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220930_zARz3dDAWqU8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn3n3_zJoN2XqN1yli" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt"&gt;Right-of-use assets, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;4,331&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;193&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn3n3_maOLLzLs4_zkO1pWLl1JZb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, current&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;994&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pn3n3_maOLLzLs4_zS7TqlixD5I5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Right-of-use lease liabilities, noncurrent&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,299&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;152&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_mtOLLzLs4_zOxmp1DTSW0f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,293&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;192&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Financing Leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation_iI_pn3n3_maPPAENzCH7_zRIKVzoc39cf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Machinery and equipment, gross&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;414&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;270&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iNI_pn3n3_di_msPPAENzCH7_z1lQRHhSkh6k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(223&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation_iTI_pn3n3_mtPPAENzCH7_zGKhtIZXYJX7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;191&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;119&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pn3n3_maFLLzNvC_zQGWGwYb9Qnl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;62&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;47&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pn3n3_maFLLzNvC_z9wW0AcBu0dc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;96&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;65&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiability_iTI_pn3n3_mtFLLzNvC_zCiw8l7r7sOe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Total financing lease liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;158&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Weighted average remaining lease term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20230930_zkG5LwGLaCg7" title="Weighted average remaining lease term, Operating leases (in years)"&gt;3.4&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220930_zd4VJSQH0U16" title="Weighted average remaining lease term, Operating leases (in years)"&gt;4.4&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20230930_zfcCz0THg1qf" title="Weighted average remaining lease term, Financing leases (in years)"&gt;2.9&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220930_zISV6Fs9jJpc" title="Weighted average remaining lease term, Financing leases (in years)"&gt;3.1&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Weighted average discount rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zdPFuYaXgLu8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11.78&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5.90&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zpYSJlUUjYa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8.44&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;13.39&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zinyOvlfcLHl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_esrt--ContractualObligationFiscalYearMaturityScheduleTableTextBlock_zvE7YVqW49S1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents future minimum lease commitments as of September 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B4_zLqAJ5jBwSS9" style="display: none"&gt;Schedule
of Future Minimum Lease Commitments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financing&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Year Ending December 31,&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;2023 (October &#x2013; December)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pn3n3_c20230930_zf5ac7UzGqI" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Operating Leases, 2023 (July - December)"&gt;347&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pn3n3_c20230930_zberCbFCKKPf" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Financing Leases, 2023 (July - December)"&gt;21&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20230930_zIvVmQoLrwvh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2024"&gt;1,423&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20230930_zESEY53IaPIh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2024"&gt;64&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20230930_zKTjSLVOEedk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2025"&gt;1,464&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20230930_zFNHlLZZKKJh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2025"&gt;43&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;2026 and thereafter&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OperatingLeaseLiabilityToBePaidDueAfterYearThree_iI_pn3n3_c20230930_zteiYJRai5Q1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2026 and thereafter"&gt;1,993&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--FinanceLeaseLiabilityToBePaidDueAfterYearThree_iI_pn3n3_c20230930_ziCbTMkCddN4" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2026 and thereafter"&gt;46&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total minimum lease payments&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20230930_zflvIhrb9VJe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Total minimum lease payments"&gt;5,227&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20230930_zClXyTyus1D5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Total minimum lease payments"&gt;174&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Less: amounts representing interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20230930_z1Wo8wENLu3d" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Less: amounts representing interest"&gt;(934&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20230930_zFt4v0VIF1s2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Less: amounts representing interest"&gt;(16&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Present value of net minimum lease payments&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20230930_zxkuNzZMePT5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Present value of net minimum lease payments"&gt;4,293&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20230930_z9zrmli8tstf" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Present value of net minimum lease payments"&gt;158&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zjnr1pdaZfxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Litigation
&#x2014; General&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is subject to various claims and contingencies in the ordinary course of its business, including those related to litigation, business
transactions, employee-related matters, and other matters. At each reporting date, Calidi evaluates whether or not a potential loss amount
or a potential range of loss is probable and reasonably estimable under the provisions of the authoritative guidance that addresses accounting
for contingencies. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, Calidi will record
a liability for the loss. If the loss is not probable or the amount of the loss cannot be reasonably estimated, Calidi discloses the
claim if the likelihood of a potential loss is reasonably possible, and the amount involved could be material. Calidi expenses the costs
related to legal proceedings as incurred. See Note 5 and the other legal matters discussed below. Other than the matter discussed below,
Calidi is not currently party to any material legal proceedings.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Legal
proceedings&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Terminated
Physician Agreement Matter&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 19, 2016, Calidi entered into a Partnership Agreement between certain physicians (the &#x201c;Physicians&#x201d;, as one of the &#x201c;partners&#x201d;)
and Calidi for the Physicians to provide certain services to Calidi. In connection with the Partnership Agreement, Calidi granted the
Physicians stock options as consideration for those services pursuant to Calidi&#x2019;s Equity Incentive Plan (the &#x201c;Plan&#x201d;).
The Partnership Agreement was deemed terminated on March 21, 2018. Pursuant to the terms of the stock option agreements and the Plan,
the Physicians had three months from the termination date to exercise their vested stock options before those options would automatically
expire and cancel unexercised, while all unvested stock options are forfeited immediately on the termination date. The Physicians did
not elect to exercise any of their vested options thereby resulting in full cancellation of those options in accordance with the Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 14, 2022, the Physicians filed a lawsuit against Calidi in San Diego Superior Court, seeking, among other claims, declaratory relief
and claiming that the stock options granted to them pursuant to the Partnership Agreement, have not expired and remain exercisable by
the Physicians. The Physicians are claiming &lt;span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20220314__20220314__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zQ5gglOL5FBe" title="Number of shares vested"&gt;3,000,000&lt;/span&gt; in vested stock options to be valid and exercisable, even though the Physicians
have not provided any services to Calidi since the March 2018 termination date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 6, 2022, Calidi and the Physicians participated in mediation in San Diego, California. In order to attempt to settle all claims
and avoid a costly trial, Calidi offered the Physicians &lt;span id="xdx_906_eus-gaap--SharesIssued_iI_pid_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zzoRNpIWgdEk" title="Number of shares issued"&gt;50,000&lt;/span&gt; shares of Calidi common stock valued at $&lt;span id="xdx_90E_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zj5clCgrw9vd" title="Share price per share"&gt;3.86&lt;/span&gt; per share and &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_c20221206__20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zzNhD7vPwUO5" title="Number of options to purchase"&gt;100,000&lt;/span&gt; options
to purchase Calidi common stock at an exercise price of $&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4kETYLxnm8b" title="Exercise price per share"&gt;3.86&lt;/span&gt; per share in full settlement of the claims. As of December 31, 2022, Calidi
estimated this offer of settlement to be valued at approximately $&lt;span id="xdx_905_eus-gaap--LitigationSettlementExpense_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zRCCCzOPMQ36" title="Settlement value"&gt;0.2&lt;/span&gt; million and all settleable in noncash consideration, which was rejected.
At the mediation, the Physicians were demanding &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_dc_uShares_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQaZKolYvsz4" title="Number of shares, options to purchase"&gt;one million&lt;/span&gt; options to purchase Calidi common stock at &lt;span id="xdx_90C_ecustom--OptionToPurchaseCommonStock_c20220101__20221231_zNF3BnrvDjLc" title="Option to purchase common stock"&gt;25&lt;/span&gt; cents per share, &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_dc_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPTv21T8E4c8" title="Number of shares, options to purchase"&gt;one million&lt;/span&gt; options
to purchase Calidi common stock at $&lt;span id="xdx_904_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbnyY84037ac" title="Share price per share"&gt;3.86&lt;/span&gt; per share, plus &lt;span id="xdx_90A_eus-gaap--SharesIssued_iI_pid_c20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQaXal7cYNp4" title="Number of shares issued"&gt;250,000&lt;/span&gt; shares of Calidi common stock, which amounts to an aggregate claims
value of approximately $&lt;span id="xdx_90A_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGvDPHBk3Ix8" title="Claims value"&gt;5.0&lt;/span&gt; million as of December 31, 2022. The mediation was terminated without settlement and Calidi is planning to
go to trial with a preliminary trial date set for March 8, 2024 in San Diego Superior Court. On March 24, 2023, Calidi initiated an arbitration
proceeding with the American Health Lawyers Association seeking declaratory relief under Delaware law, specifically to determine that
the Partnership Agreement was terminated in 2018, which is not a matter before the San Diego Superior Court. The arbitration was stayed
by the Superior Court, pending the related civil action. Based on the stay, Calidi has moved for a judgment on the pleadings to be heard
in January 2024. An arbitration date has not yet been set and there is no assurance that Calidi will prevail in the motion or in the
arbitration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;While
Calidi is unable to provide any assurances as to the ultimate outcome of this matter, Calidi believes the allegations in the Physician&#x2019;s
complaint are without merit, and Calidi intends to vigorously defend against them. Although it is reasonably possible that the range
of loss on this matter may be estimated to be between approximately $&lt;span id="xdx_903_eus-gaap--GainLossRelatedToLitigationSettlement_pn5n6_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zA0jq96gU8E9" title="Litigation loss"&gt;0.2&lt;/span&gt; million and $&lt;span id="xdx_90C_eus-gaap--LitigationSettlementExpense_pn5n6_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zGKRCc23YOd8" title="Settlement expenses"&gt;4.9&lt;/span&gt; million in a settlement based on the value
of Calidi common stock as of September 30, 2023, Calidi believes that the proposed offer estimate of $&lt;span id="xdx_90D_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pn5n6_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zJSekCl1huJ1" title="Accrued expenses and other current liabilities"&gt;0.2&lt;/span&gt; million is the amount that
is probable and estimable and has accrued this amount as of September 30, 2023, included in accrued expenses and other current liabilities
in the accompanying condensed consolidated balance sheets. Calidi is currently unable to estimate the costs and timing of litigation,
if any, including any potential damages in excess of the amounts accrued if the Physicians were to prevail on the claims.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Tax
Filings&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
tax filings are subject to audit by taxing authorities in jurisdictions where it conducts business. These audits may result in assessments
of additional taxes that are subsequently resolved with the authorities or potentially through the courts. Management believes Calidi
has adequately provided for any ultimate amounts that are likely to result from these audits; however, final assessments, if any, could
be significantly different than the amounts recorded in the unaudited condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Employment
Contracts&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has entered into employment and severance benefit contracts with certain executive officers and other employees. Under the provisions
of the contracts, Calidi may be required to incur severance obligations for matters relating to changes in control, as defined, and certain
terminations of those executives and employees. As of September 30, 2023 and December 31, 2022, Calidi had not accrued any such benefits
except for the severance accrual for Mr. Ng discussed below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Manufacturing
and other supplier contracts&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has entered into certain manufacturing and other supplier agreements with vendors principally for manufacturing drug product for clinical
trials and continued development of the CLD-101 and CLD-201 programs, amounting to approximately $&lt;span id="xdx_907_eus-gaap--ContractualObligation_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember_zBBjer5rD5rb" title="Aggregate commitments"&gt;6.6&lt;/span&gt; million in aggregate commitments,
of which &lt;span id="xdx_909_eus-gaap--OtherCommitment_iI_pn5n6_uAUD_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__country--AU_zoSvJWQiq3Ph" title="Aggregate Commitments"&gt;2.2&lt;/span&gt; million are denominated in Australian dollars (approximately $&lt;span id="xdx_90B_eus-gaap--OtherCommitment_iI_pn5n6_uEUR_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__country--AU_zSM0P8bLI7uk" title="Aggregate Commitments"&gt;1.4&lt;/span&gt; million) and &lt;span id="xdx_90F_eus-gaap--OtherCommitment_iI_pn5n6_uEUR_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zSRHAu5qaB99" title="Aggregate Commitments"&gt;0.8&lt;/span&gt; million are denominated in Euros (approximately
$&lt;span id="xdx_90B_eus-gaap--OtherCommitment_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zgeeRDWyRLil" title="Aggregate Commitments"&gt;0.8&lt;/span&gt; million) as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023, Calidi had incurred approximately $&lt;span id="xdx_908_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230930__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember_zXKVAtahDTU3" title="Accounts payable and accrued expenses and other current liabilities"&gt;5.1&lt;/span&gt; million under these various agreements included in accounts payable and
accrued expenses and other current liabilities and expects to incur the remaining amount during the remainder of 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;License
Agreements with City of Hope and the University of Chicago&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 7, 2021, Calidi entered into a License Agreement with Northwestern University (&#x201c;Northwestern&#x201d;) (the &#x201c;Northwestern
Agreement&#x201d;) for the exclusive commercialization rights to the investigational new drug (&#x201c;IND&#x201d;) and data generated from
Northwestern&#x2019;s phase 1 clinical trial treating brain tumor patients with an engineered oncolytic adenovirus delivered by neural
stem cells (&#x201c;NSC-CRAd-S-pk7&#x201d;). Under the Northwestern Agreement, among other rights, Northwestern granted to Calidi a worldwide,
twelve-year exclusivity for the commercial development of NSC-CRAd-S-pk7 or other oncolytic viruses for therapeutic and preventive uses
in oncology and a right of reference to Northwestern&#x2019;s IND application which relates to the treatment of newly diagnosed HGG.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Northwestern Agreement, Calidi agreed to a best-efforts commitment to fund up to $&lt;span id="xdx_90A_eus-gaap--OtherCommitment_iI_pn6n6_c20210607__us-gaap--TypeOfArrangementAxis__custom--NorthwesternAgreementMember_zpZbJJOq6jv3" title="Other commitment"&gt;10&lt;/span&gt; million towards a phase 2 clinical trial
of NSC-CRAd-S-pk7 or other oncolytic viruses. Subject to the terms and conditions of the Northwestern Agreement, Northwestern may become
entitled to receive contingent payments from Calidi based on, if any (i) sublicense royalty payments of double-digit percentage for any
sublicensing revenue that Calidi earns and, (ii) in the event of an assignment or transfer of licensed data, with the consent of Northwestern,
a small percentage of the fair market value of any consideration received.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 14, 2021, Calidi entered into a Material License Agreement with Northwestern to license the NSC-CRAd-S-pk7 oncolytic virus materials
which Calidi intends to use to continue advancing its research, development and commercialization efforts of the NNV1 and NNV2 programs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of the date of issuance of these unaudited condensed consolidated financial statements, it is not probable that Calidi will make these
payments, if any at all. Calidi will record the contingent payments if and when they become payable, in accordance with the applicable
guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;License
Agreement with City of Hope and the University of Chicago&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;On July 22, 2021, Calidi entered
into an Exclusive License Agreement with City of Hope (&#x201c;COH&#x201d;) and the University of Chicago (the &#x201c;City of Hope Agreement&#x201d;)
for patents covering cancer therapies using an oncolytic adenovirus loaded into allogeneic neural stem cells for treatment of HGG. Pursuant
to the City of Hope Agreement, COH transferred its IND to Calidi for the commercial development of a licensed product, as defined in the
City of Hope Agreement. This agreement grants to Calidi commercial exclusivity in using neural stem cells with the adenovirus known as
CRAd-S-pk7 for oncolytic virotherapy.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
City of Hope Agreement provides for Calidi to pay royalties in low single digit percentage of net sales generated for any product of
the licensed patents for specific periods, and to pay up to $&lt;span id="xdx_905_eus-gaap--PaymentsForRoyalties_pn5n6_c20210722__20210722__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zR8A2lzj3uMk" title="Payments for royalties"&gt;18.7&lt;/span&gt; million if certain milestones are achieved during the clinical trials
and post commercialization of the licensed product.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of the date of the issuance of these consolidated financial statements, it is not probable that Calidi will make these payments. Calidi
will record the contingent payments if and when they become payable, in accordance with the applicable guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Indemnification&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the normal course of business, Calidi may provide indemnification of varying scope under Calidi&#x2019;s agreements with other companies
or consultants, typically Calidi&#x2019;s clinical research organizations, investigators, clinical sites, suppliers and others. Pursuant
to these agreements, Calidi will generally agree to indemnify, hold harmless, and reimburse the indemnified parties for losses and expenses
suffered or incurred by the indemnified parties arising from claims of third parties. Indemnification provisions could also cover third
party infringement claims with respect to patent rights, copyrights, or other intellectual property pertaining to Calidi. Calidi&#x2019;s
office and laboratory facility leases also will generally contain indemnification obligations, including obligations for indemnification
of the lessor for environmental law matters and injuries to persons or property of others, arising from Calidi&#x2019;s use or occupancy
of the leased property. The term of these indemnification agreements will generally continue in effect after the termination or expiration
of the particular research, development, services, lease, or other agreement to which they relate. The potential future payments Calidi
could be required to make under these indemnification agreements will generally not be subject to any specified maximum amounts. Historically,
Calidi has not been subject to any claims or demands for indemnification. Calidi also maintains various liability insurance policies
that limit Calidi&#x2019;s financial exposure. As a result, Calidi management believes that the fair value of these indemnification agreements
is minimal. Accordingly, Calidi has not recorded any liabilities for these agreements as of September 30, 2023 and December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Separation
Agreement with Chief Operating Officer and President&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 23, 2023, Calidi entered into a Separation and Release Agreement (&#x201c;Separation Agreement&#x201d;) with George Ng, Chief Operating
Officer and President, effective on that date. In accordance with the provisions of the Separation Agreement, Calidi will pay Mr. Ng
in the amount of $&lt;span id="xdx_905_eus-gaap--OtherLiabilities_iI_pn5n6_c20230623__us-gaap--TypeOfArrangementAxis__custom--SeparationAndReleaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GeorgeNgMember_z0GTrWBk97w2" title="Payment to related party"&gt;0.5 &lt;/span&gt;million payable in a lump sum due one year after the effective date, and in the event that this amount is not paid
when due, the unpaid amount will accrue interest at the rate of &lt;span id="xdx_902_ecustom--CommitmentFeePercentage_iI_pid_dp_uPure_c20230623__us-gaap--TypeOfArrangementAxis__custom--SeparationAndReleaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GeorgeNgMember_zkE2oUEdW4ci" title="Commitment fee percentage"&gt;8.0&lt;/span&gt;% per annum to be paid no later than the &lt;span id="xdx_907_eus-gaap--LongtermPurchaseCommitmentPeriod_dc_c20230622__20230623_z8Z4bw4G5Lx1" title="Payment period"&gt;two year&lt;/span&gt; anniversary of the
effective date. Calidi will also pay for certain benefits, including healthcare for six months following the effective date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr.
Ng also agreed to convert approximately $&lt;span id="xdx_90B_ecustom--ContingentBonusAndConsultingServicesFees_pn5n6_c20230623__20230623__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GeorgeNgMember__us-gaap--TypeOfArrangementAxis__custom--SeparationAndReleaseAgreementMember_zz6r1FRmw1W8" title="Contingent bonus and consulting services fees"&gt;0.2 &lt;/span&gt;million due to him for a contingent bonus and certain prior consulting services into a SAFE
agreement with terms substantially similar to the 2023 SAFEs discussed in Note 8.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr.
Ng will continue to serve as a director on the Calidi board and an advisor with continued vesting of Mr. Ng&#x2019;s previously granted
stock options pursuant to the terms of the Calidi equity incentive plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Settlement,
deferral or payment of deferred compensation of certain executives and a director&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 31, 2023, Mr. Camaisa and Mr. Leftwich entered into certain amendments with respect to their deferred compensation arrangements
in connection with the FLAG Merger. Mr. Camaisa agreed to settle approximately $&lt;span id="xdx_901_eus-gaap--DeferredCompensationEquity_iI_pn5n6_c20230831__srt--TitleOfIndividualAxis__custom--MrCamaisaMember_zPCpqvWnJ3ge" title="Deferred compensation"&gt;0.7&lt;/span&gt; million of deferred compensation with &lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20230831__srt--TitleOfIndividualAxis__custom--MrCamaisaMember_zNTGCmGuqfNj" title="Warrants"&gt;469,719&lt;/span&gt; FLAG
warrants issuable at the Closing, and Mr. Leftwich agreed to defer approximately $&lt;span id="xdx_904_eus-gaap--DeferredCompensationEquity_iI_pn5n6_c20230831__srt--TitleOfIndividualAxis__custom--MrLeftwichMember_ziiJnQktdY57" title="Deferred compensation"&gt;0.5&lt;/span&gt; million of deferred compensation, combined with
the deferral of certain term notes discussed above, to January 1, 2025, which will include accrued interest at &lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230831__srt--TitleOfIndividualAxis__custom--MrLeftwichMember_z0c55M6ZNLp5" title="Interest rate"&gt;24&lt;/span&gt;% per annum payable
at maturity. This deferred compensation is included in other long-term liabilities in the unaudited condensed consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
September 12, 2023, Mr. Kalajian was issued &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_uShares_c20230911__20230912__srt--TitleOfIndividualAxis__custom--MrKalajianMember_zJhcG62Udmoi" title="common stock, shares"&gt;46,826&lt;/span&gt; shares of common stock in exchange for settlement of $&lt;span id="xdx_904_eus-gaap--DeferredCompensationLiabilityCurrent_iI_c20230912__srt--TitleOfIndividualAxis__custom--MrKalajianMember_zJn2A4lvucX6" title="Deferred compensation"&gt;333,000&lt;/span&gt; in deferred compensation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Approximately
$&lt;span id="xdx_906_eus-gaap--DeferredCompensationLiabilityCurrent_iI_pn5n6_c20230930_zdit46t46lJ4" title="Deferred compensation"&gt;1.6&lt;/span&gt; million in deferred compensation for certain executives and directors was paid at or shortly after the Closing in accordance with
the executives&#x2019; employment contracts, with the full amount having been paid as September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:AreaOfLand
      contextRef="AsOf2022-10-10_custom_SanDiegoLeaseAgreementMember"
      decimals="INF"
      id="ixv-51659"
      unitRef="sqft">15197</us-gaap:AreaOfLand>
    <CLDI:GuarantyOfLeaseAmount
      contextRef="From2022-10-102022-10-10_custom_SanDiegoLeaseAgreementMember_srt_MaximumMember"
      decimals="-5"
      id="ixv-51660"
      unitRef="USD">900000</CLDI:GuarantyOfLeaseAmount>
    <us-gaap:LesseeOperatingLeaseDescription contextRef="From2022-10-102022-10-10" id="ixv-51661">As consideration for the Guaranty, Calidi agreed
to pay Mr. Camaisa 10% of the Guaranty amount for the first year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter
through the life of the lease,</us-gaap:LesseeOperatingLeaseDescription>
    <CLDI:OperatingLeaseTermOfContractLeaseInitialTerm contextRef="From2023-03-012023-03-01" id="ixv-51662">P48M</CLDI:OperatingLeaseTermOfContractLeaseInitialTerm>
    <us-gaap:PaymentsForRent
      contextRef="From2022-10-102022-10-10_custom_SanDiegoLeaseAgreementMember"
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      unitRef="USD">100000</us-gaap:PaymentsForRent>
    <CLDI:LeaseTermsOperatingLeasesAnnualIncreaseInRent
      contextRef="From2022-10-102022-10-10"
      decimals="INF"
      id="ixv-51664"
      unitRef="Pure">0.030</CLDI:LeaseTermsOperatingLeasesAnnualIncreaseInRent>
    <CLDI:LeaseTermsOperatingLeasesAnnualIncreaseInRent
      contextRef="From2022-10-102022-10-10"
      decimals="INF"
      id="ixv-51665"
      unitRef="Pure">0.030</CLDI:LeaseTermsOperatingLeasesAnnualIncreaseInRent>
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    <us-gaap:LettersOfCreditOutstandingAmount
      contextRef="AsOf2022-10-10_custom_SanDiegoLeaseAgreementMember"
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      id="ixv-51667"
      unitRef="USD">100000</us-gaap:LettersOfCreditOutstandingAmount>
    <us-gaap:PaymentsForRent
      contextRef="From2022-04-012022-04-01_custom_StemVacOfficeLeaseAgreementMember"
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      id="ixv-51668"
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    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-07-012023-09-30_custom_StemVacOfficeLeaseAgreementMember"
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      id="ixv-51669"
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    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-07-012022-09-30_custom_StemVacOfficeLeaseAgreementMember"
      decimals="-5"
      id="ixv-51670"
      unitRef="USD">300000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-01-012023-09-30_custom_StemVacOfficeLeaseAgreementMember"
      decimals="-5"
      id="ixv-51671"
      unitRef="USD">1300000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-01-012022-09-30_custom_StemVacOfficeLeaseAgreementMember"
      decimals="-5"
      id="ixv-51672"
      unitRef="USD">600000</us-gaap:OperatingLeaseExpense>
    <CLDI:ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-29054">&lt;p id="xdx_89F_ecustom--ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock_zB1Q1rnyDba4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental cash flow information related to operating and financing leases for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_z2qsTAfYuQBl" style="display: none"&gt;Schedule
of Supplemental Cash Flow Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
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    &lt;td colspan="2" id="xdx_498_20230101__20230930_zibqI33cuu59" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220101__20220930_zwzUD80yyHB4" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Nine months&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Ended September 30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;Cash paid for amounts included in the measurement of lease liabilities:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingLeasePayments_pn3n3_zF9uEhtFAr8f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%; text-align: left"&gt;Operating cash flows from operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;1,325&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;114&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeaseInterestPaymentOnLiability_pn3n3_zt9l7jBmZZs9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating cash flows from financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;53&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeasePrincipalPayments_pn3n3_zSeFiyRNyvFe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing cash flows from financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;13&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;58&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Right-of-use assets obtained in exchange for new lease liabilities:&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pn3n3_zUf9zLWo7f3c" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating lease&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,735&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;205&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CLDI:ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock>
    <us-gaap:OperatingLeasePayments
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-51673"
      unitRef="USD">1325000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-51674"
      unitRef="USD">114000</us-gaap:OperatingLeasePayments>
    <us-gaap:FinanceLeaseInterestPaymentOnLiability
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-51675"
      unitRef="USD">53000</us-gaap:FinanceLeaseInterestPaymentOnLiability>
    <us-gaap:FinanceLeaseInterestPaymentOnLiability
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-51676"
      unitRef="USD">11000</us-gaap:FinanceLeaseInterestPaymentOnLiability>
    <us-gaap:FinanceLeasePrincipalPayments
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-51677"
      unitRef="USD">13000</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:FinanceLeasePrincipalPayments
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-51678"
      unitRef="USD">58000</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
      contextRef="From2023-01-01to2023-09-30"
      decimals="-3"
      id="ixv-51679"
      unitRef="USD">4735000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
      contextRef="From2022-01-012022-09-30"
      decimals="-3"
      id="ixv-51680"
      unitRef="USD">205000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <CLDI:ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-29141">&lt;p id="xdx_891_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock_zdq6jSQ6plsl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental balance sheet information related to operating and financing leases as of September 30, 2023 (in
thousands, except lease term and discount rate):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_zOtWPJajCvy3" style="display: none"&gt;Schedule
of Supplemental Balance Sheet Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20230930_z5F3Xt8E9hXj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220930_zARz3dDAWqU8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn3n3_zJoN2XqN1yli" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt"&gt;Right-of-use assets, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;4,331&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;193&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn3n3_maOLLzLs4_zkO1pWLl1JZb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, current&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;994&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pn3n3_maOLLzLs4_zS7TqlixD5I5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Right-of-use lease liabilities, noncurrent&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,299&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;152&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_mtOLLzLs4_zOxmp1DTSW0f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,293&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;192&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;Financing Leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation_iI_pn3n3_maPPAENzCH7_zRIKVzoc39cf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Machinery and equipment, gross&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;414&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;270&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iNI_pn3n3_di_msPPAENzCH7_z1lQRHhSkh6k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(223&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation_iTI_pn3n3_mtPPAENzCH7_zGKhtIZXYJX7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;191&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;119&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pn3n3_maFLLzNvC_zQGWGwYb9Qnl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;62&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;47&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pn3n3_maFLLzNvC_z9wW0AcBu0dc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;96&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;65&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiability_iTI_pn3n3_mtFLLzNvC_zCiw8l7r7sOe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"&gt;Total financing lease liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;158&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Weighted average remaining lease term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20230930_zkG5LwGLaCg7" title="Weighted average remaining lease term, Operating leases (in years)"&gt;3.4&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220930_zd4VJSQH0U16" title="Weighted average remaining lease term, Operating leases (in years)"&gt;4.4&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20230930_zfcCz0THg1qf" title="Weighted average remaining lease term, Financing leases (in years)"&gt;2.9&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220930_zISV6Fs9jJpc" title="Weighted average remaining lease term, Financing leases (in years)"&gt;3.1&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Weighted average discount rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zdPFuYaXgLu8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11.78&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5.90&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zpYSJlUUjYa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8.44&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;13.39&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CLDI:ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAsset
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51681"
      unitRef="USD">4331000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51682"
      unitRef="USD">193000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiabilityCurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51683"
      unitRef="USD">994000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51684"
      unitRef="USD">40000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51685"
      unitRef="USD">3299000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51686"
      unitRef="USD">152000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51687"
      unitRef="USD">4293000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51688"
      unitRef="USD">192000</us-gaap:OperatingLeaseLiability>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51689"
      unitRef="USD">414000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51690"
      unitRef="USD">270000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51691"
      unitRef="USD">223000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51692"
      unitRef="USD">151000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51693"
      unitRef="USD">191000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51694"
      unitRef="USD">119000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation>
    <us-gaap:FinanceLeaseLiabilityCurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51695"
      unitRef="USD">62000</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51696"
      unitRef="USD">47000</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51697"
      unitRef="USD">96000</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51698"
      unitRef="USD">65000</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiability
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51699"
      unitRef="USD">158000</us-gaap:FinanceLeaseLiability>
    <us-gaap:FinanceLeaseLiability
      contextRef="AsOf2022-09-30"
      decimals="-3"
      id="ixv-51700"
      unitRef="USD">112000</us-gaap:FinanceLeaseLiability>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2023-09-30" id="ixv-51701">P3Y4M24D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2022-09-30" id="ixv-51702">P4Y4M24D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2023-09-30" id="ixv-51703">P2Y10M24D</us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2022-09-30" id="ixv-51704">P3Y1M6D</us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51705"
      unitRef="Pure">0.1178</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2022-09-30"
      decimals="INF"
      id="ixv-51706"
      unitRef="Pure">0.0590</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="ixv-51707"
      unitRef="Pure">0.0844</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2022-09-30"
      decimals="INF"
      id="ixv-51708"
      unitRef="Pure">0.1339</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock contextRef="From2023-01-01to2023-09-30" id="ixv-29339">&lt;p id="xdx_89C_esrt--ContractualObligationFiscalYearMaturityScheduleTableTextBlock_zvE7YVqW49S1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents future minimum lease commitments as of September 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B4_zLqAJ5jBwSS9" style="display: none"&gt;Schedule
of Future Minimum Lease Commitments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financing&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;Year Ending December 31,&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;2023 (October &#x2013; December)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pn3n3_c20230930_zf5ac7UzGqI" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Operating Leases, 2023 (July - December)"&gt;347&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pn3n3_c20230930_zberCbFCKKPf" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Financing Leases, 2023 (July - December)"&gt;21&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20230930_zIvVmQoLrwvh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2024"&gt;1,423&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20230930_zESEY53IaPIh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2024"&gt;64&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20230930_zKTjSLVOEedk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2025"&gt;1,464&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20230930_zFNHlLZZKKJh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2025"&gt;43&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;2026 and thereafter&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OperatingLeaseLiabilityToBePaidDueAfterYearThree_iI_pn3n3_c20230930_zteiYJRai5Q1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, 2026 and thereafter"&gt;1,993&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--FinanceLeaseLiabilityToBePaidDueAfterYearThree_iI_pn3n3_c20230930_ziCbTMkCddN4" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, 2026 and thereafter"&gt;46&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total minimum lease payments&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20230930_zflvIhrb9VJe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Total minimum lease payments"&gt;5,227&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20230930_zClXyTyus1D5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Total minimum lease payments"&gt;174&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"&gt;Less: amounts representing interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20230930_z1Wo8wENLu3d" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Less: amounts representing interest"&gt;(934&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20230930_zFt4v0VIF1s2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Less: amounts representing interest"&gt;(16&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Present value of net minimum lease payments&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20230930_zxkuNzZMePT5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Operating Leases, Present value of net minimum lease payments"&gt;4,293&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20230930_z9zrmli8tstf" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Financing Leases, Present value of net minimum lease payments"&gt;158&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51709"
      unitRef="USD">347000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51710"
      unitRef="USD">21000</us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51711"
      unitRef="USD">1423000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51712"
      unitRef="USD">64000</us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51713"
      unitRef="USD">1464000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:FinanceLeaseLiabilityPaymentsDueYearTwo
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51714"
      unitRef="USD">43000</us-gaap:FinanceLeaseLiabilityPaymentsDueYearTwo>
    <CLDI:OperatingLeaseLiabilityToBePaidDueAfterYearThree
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51715"
      unitRef="USD">1993000</CLDI:OperatingLeaseLiabilityToBePaidDueAfterYearThree>
    <CLDI:FinanceLeaseLiabilityToBePaidDueAfterYearThree
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51716"
      unitRef="USD">46000</CLDI:FinanceLeaseLiabilityToBePaidDueAfterYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51717"
      unitRef="USD">5227000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:FinanceLeaseLiabilityPaymentsDue
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51718"
      unitRef="USD">174000</us-gaap:FinanceLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51719"
      unitRef="USD">934000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51720"
      unitRef="USD">16000</us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51721"
      unitRef="USD">4293000</us-gaap:OperatingLeaseLiability>
    <us-gaap:FinanceLeaseLiability
      contextRef="AsOf2023-09-30"
      decimals="-3"
      id="ixv-51722"
      unitRef="USD">158000</us-gaap:FinanceLeaseLiability>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
      contextRef="From2022-03-142022-03-14_us-gaap_EmployeeStockOptionMember_custom_TerminatedPhysicianAgreementMember"
      decimals="INF"
      id="ixv-51723"
      unitRef="Shares">3000000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-06_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51724"
      unitRef="Shares">50000</us-gaap:SharesIssued>
    <us-gaap:SharePrice
      contextRef="AsOf2022-12-06_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51725"
      unitRef="USDPShares">3.86</us-gaap:SharePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="From2022-12-062022-12-06_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51726"
      unitRef="Shares">100000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice
      contextRef="AsOf2022-12-06_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51727"
      unitRef="USDPShares">3.86</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:LitigationSettlementExpense
      contextRef="From2022-01-012022-12-31_custom_TerminatedPhysicianAgreementMember"
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      id="ixv-51728"
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="From2022-01-012022-12-31_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
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      id="ixv-51729"
      unitRef="Shares">1000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <CLDI:OptionToPurchaseCommonStock
      contextRef="From2022-01-012022-12-31"
      decimals="INF"
      id="ixv-51730"
      unitRef="USDPShares">25</CLDI:OptionToPurchaseCommonStock>
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      contextRef="From2022-01-012022-12-31_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
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      id="ixv-51731"
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    <us-gaap:SharePrice
      contextRef="AsOf2022-12-31_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51732"
      unitRef="USDPShares">3.86</us-gaap:SharePrice>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-31_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="ixv-51733"
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    <us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims
      contextRef="From2022-01-012022-12-31_custom_TerminatedPhysicianAgreementMember_us-gaap_CommonStockMember"
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      id="ixv-51734"
      unitRef="USD">5000000.0</us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2023-01-012023-09-30_us-gaap_CommonStockMember_srt_MaximumMember_custom_TerminatedPhysicianAgreementMember"
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    <us-gaap:LitigationSettlementExpense
      contextRef="From2023-01-012023-09-30_us-gaap_CommonStockMember_custom_TerminatedPhysicianAgreementMember"
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      id="ixv-51736"
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    <us-gaap:AccruedLiabilitiesAndOtherLiabilities
      contextRef="AsOf2023-09-30_us-gaap_CommonStockMember_custom_TerminatedPhysicianAgreementMember"
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      id="ixv-51737"
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    <us-gaap:ContractualObligation
      contextRef="AsOf2023-09-30_custom_ManufacturingAndOtherSupplierAgreementsMember_custom_VendorsMember"
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      id="ixv-51738"
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    <us-gaap:OtherCommitment
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    <us-gaap:OtherCommitment
      contextRef="AsOf2023-09-30_custom_ManufacturingAndOtherSupplierAgreementsMember_custom_VendorsMember_country_AU"
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      id="ixv-51740"
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    <us-gaap:OtherCommitment
      contextRef="AsOf2023-09-30_custom_ManufacturingAndOtherSupplierAgreementsMember_custom_VendorsMember_srt_EuropeMember"
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      id="ixv-51741"
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      contextRef="AsOf2023-09-30_custom_ManufacturingAndOtherSupplierAgreementsMember_custom_VendorsMember_srt_EuropeMember"
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      id="ixv-51742"
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    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
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      id="ixv-51743"
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    <us-gaap:OtherCommitment
      contextRef="AsOf2021-06-07_custom_NorthwesternAgreementMember"
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      id="ixv-51744"
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    <us-gaap:PaymentsForRoyalties
      contextRef="From2021-07-222021-07-22_custom_LicenseAgreementMember"
      decimals="-5"
      id="ixv-51745"
      unitRef="USD">18700000</us-gaap:PaymentsForRoyalties>
    <us-gaap:OtherLiabilities
      contextRef="AsOf2023-06-23_custom_SeparationAndReleaseAgreementMember_custom_GeorgeNgMember"
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      id="ixv-51746"
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    <CLDI:CommitmentFeePercentage
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    <CLDI:ContingentBonusAndConsultingServicesFees
      contextRef="From2023-06-232023-06-23_custom_GeorgeNgMember_custom_SeparationAndReleaseAgreementMember"
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      id="ixv-51749"
      unitRef="USD">200000</CLDI:ContingentBonusAndConsultingServicesFees>
    <us-gaap:DeferredCompensationEquity
      contextRef="AsOf2023-08-31_custom_MrCamaisaMember"
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      id="ixv-51750"
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    <us-gaap:ClassOfWarrantOrRightOutstanding
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      id="ixv-51751"
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    <us-gaap:DeferredCompensationEquity
      contextRef="AsOf2023-08-31_custom_MrLeftwichMember"
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      id="ixv-51752"
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    <us-gaap:DeferredCompensationLiabilityCurrent
      contextRef="AsOf2023-09-30"
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      id="ixv-51756"
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&lt;span id="xdx_82E_zaaODAAzClte"&gt;Subsequent Events&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Settlement
of certain loan payables of Calidi &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 13, 2023, Calidi settled in cash the full $&lt;span id="xdx_907_eus-gaap--RepaymentsOfLinesOfCredit_pn5n6_c20231013__20231013__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfSPxotJy4R3" title="Line of credit settled in cash"&gt;1.0&lt;/span&gt; million of principal outstanding related to the Company&#x2019;s LOC
and said loan payable was no longer outstanding as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Departures
and Appointments in Executive Roles&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;On October
10, 2023, the Company appointed Mr. Alan R. Stewart as a Class I director of the Company, effective immediately. In addition, concurrent
upon the appointment to the Board, Mr. Stewart was appointed as a member of the Board&#x2019;s Compensation Committee, as well as Chair
of the Board&#x2019;s Audit Committee.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 23, 2023, Mr. Tony Kalajian resigned from all positions in Calidi Biotherapeutics, Inc., including his roles as Chief Accounting
Officer and as interim Chief Financial Officer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 25, 2023, the Company entered into an employment agreement with Mr. Andrew Jackson to serve as the Company&#x2019;s Chief Financial
Officer effective October 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Settlement
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;On October 3, 2023, as agreed
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payable were no longer outstanding as of that date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;On October 18, 2023, as agreed
upon in connection with the Closing of the FLAG Merger (see Notes 3 and 8), Calidi settled in cash $&lt;span id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20231018__20231018__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTermNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTPtk0eZRHe8" title="Calidi settled in cash"&gt;0.1&lt;/span&gt; million of principal of a 2020
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"&gt;On November 8, 2023, in accordance
with amended note agreements in connection with the Closing of the FLAG Merger (see Notes 3 and 8), Calidi settled in cash $&lt;span id="xdx_903_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20231108__20231108__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTermNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFQhcjsLcPi3" title="Settlement of principal and accured interest setteld in cash"&gt;0.5&lt;/span&gt; million
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    <us-gaap:NatureOfOperations contextRef="From2022-01-012022-12-31" id="ixv-34176">&lt;p id="xdx_807_eus-gaap--NatureOfOperations_zsVOfe2JnVBf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;1.
&lt;span&gt;Organization, Description of the Business, the Proposed Merger and Liquidity&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_82C_zdG0FTs3O1Pg" style="display: none"&gt;Organization
and Nature of Operations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
Biotherapeutics, Inc. (&#x201c;Calidi&#x201d;), founded in 2014 and reincorporated in the state of Nevada in 2019, is a clinical stage
immuno-oncology company developing and commercialization novel stem cell-based platforms for delivery and potentiation of oncolytic viruses
for the treatment of cancer. Calidi is developing a pipeline of off-the-shelf allogeneic cell product candidates that are designed to:
(i) protect oncolytic viruses from complement inactivation and innate immune cell inactivation by the body&#x2019;s immune system; (ii)
support oncolytic viral amplification in the allogeneic cells, and (iii) modify the tumor microenvironment to facilitate tumor cell targeting
and viral amplification at the tumor sites for an extended period of time, potentially leading to an improved cancer therapy. Calidi&#x2019;s
most advanced product candidates are discussed below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-101
(NeuroNova&lt;sup&gt;&#x2122;&lt;/sup&gt; Platform) for newly diagnosed High Grade Glioma (&#x201c;HGG&#x201d;) (also referred to as &#x201c;NNV1&#x201d;
as to the indication) is composed of an immortalized neural stem cell line loaded with an engineered oncolytic adeno virus for the treatment
of HGG. NNV1 is a licensed program from Northwestern University (&#x201c;Northwestern&#x201d;) which Calidi obtained the rights for commercialization
in June 2021 (see Note 3). A phase I clinical trial for NNV1 in patients with newly diagnosed high-grade gliomas was completed by Northwestern
in June 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-101
for recurrent HGG (also referred to as &#x201c;NNV2&#x201d; as to the recurrent HGG indication) is a licensed program under development
for patents covering cancer therapies using an oncolytic adenovirus in combination with a clinical grade allogeneic neural stem cell
line for recurrent HGG. Calidi licensed this product candidate in July 2021 pursuant to an agreement with City of Hope for the commercial
development of NNV2 (see Note 3).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CLD-201
(SuperNova&lt;sup&gt;&#x2122;&lt;/sup&gt;) for advanced solid tumors (also referred to as &#x201c;SNV1&#x201d;), composed of allogeneic adipose-derived
mesenchymal stem cells (AD-MSC) loaded with the tumor selective oncolytic vaccinia virus Calidi refers to as &#x201c;CAL1&#x201d;. SNV1
is an internally developed product candidate for which Calidi&#x2019;s primary indications are for the treatment of head and neck cancer,
triple-negative breast cancer and melanoma, although additional indications are also being developed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is also developing engineered oncolytic vaccinia virus constructs as well as allogeneic cell-based platforms with improved systemic anti-tumor
immunity in the exploratory stages of development.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
operations to date have focused on organization and staffing, business planning, raising capital, licensing, acquiring and developing
technology, establishing intellectual property portfolio, identifying potential product candidates and undertaking preclinical studies,
process development and procuring manufacturing for preclinical and clinical trials. Calidi has commenced certain non-commercial revenue
generating activities during 2021 as a result of entering into a research collaboration agreement with a customer (see Note 12). Calidi&#x2019;s
product candidates are subject to long development cycles and Calidi may be unsuccessful in its efforts to develop, obtain regulatory
approval for or market its product candidates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, possible
failure of preclinical studies or clinical trials, the need to obtain marketing approval for its product candidates, development by competitors
of new technological innovations, dependence on key personnel, protection of proprietary technology, compliance with government regulations,
the need to successfully commercialize and gain market acceptance of any of Calidi&#x2019;s products that are approved and the ability
to secure additional capital to fund operations. Product candidates currently under development will require significant additional research
and development efforts, including extensive preclinical and clinical testing, and regulatory approval prior to commercialization. These
efforts require significant amounts of additional capital, adequate personnel and infrastructure, and extensive compliance-reporting
capabilities. Even if Calidi&#x2019;s drug development efforts are successful, it is uncertain when, if ever, Calidi will realize significant
revenue from product sales.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Agreement
and Plan of Merger with First Light Acquisition Group, Inc. &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 9, 2023, First Light Acquisition Group, Inc., a Delaware corporation (&#x201c;FLAG&#x201d;), entered into an Agreement and Plan
of Merger (the &#x201c;Merger Agreement&#x201d;), by and among FLAG, FLAG Merger Sub, Inc., a Nevada corporation and a direct, wholly owned
subsidiary of FLAG (&#x201c;Merger Sub&#x201d;), and Calidi, First Light Acquisition Group, LLC, in the capacity as the representative
of the stockholders of FLAG (the &#x201c;Sponsor&#x201d;) and Allan Camaisa, in the capacity as the representative of the stockholders
to Calidi.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Merger Agreement, subject to the terms and conditions set forth therein, (i) upon the consummation of the transactions contemplated
by the Merger Agreement (the &#x201c;Closing&#x201d;), Merger Sub will merge with and into Calidi (the &#x201c;Merger&#x201d; and, together
with the other transactions contemplated by the Merger Agreement, the &#x201c;Transactions&#x201d;), with Calidi continuing as the surviving
corporation in the Merger. In the Merger, (i) all shares of Calidi common stock (together, &#x201c;Calidi Stock&#x201d;) issued and outstanding
immediately prior to the Closing will be converted into the right to receive the Merger Consideration (as defined below); and (ii) each
outstanding option to acquire shares of Calidi common stock (whether vested or unvested) will be assumed by FLAG and automatically converted
into an option to acquire shares of FLAG common stock, with its price and number of shares equitably adjusted based on the conversion
ratio of the shares of Calidi common stock into the Merger Consideration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Merger
Consideration &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
aggregate merger consideration to be paid pursuant to the Merger Agreement to holders of Calidi Stock as of immediately prior to the
Effective Time will be an amount equal to $&lt;span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_pn6n6_c20230109__20230109__us-gaap--BusinessAcquisitionAxis__custom--FirstLightAcquisitionGroupIncMember_zC0wJ7BoNjt8" title="Merger consideration"&gt;250&lt;/span&gt; million, subject to certain adjustments for Calidi&#x2019;s closing debt, net of cash (the
&#x201c;FLAG Merger Consideration&#x201d;). The FLAG Merger Consideration includes additional merger consideration if certain defined milestones
are achieved, including a material transaction that Calidi may enter into before the closing of the business combination that provides
an up-front cash payment to Calidi from a third party for licensing or other revenue generating transaction for its technology. In addition,
if certain price targets are met by the combined company for five years after the close of the FLAG Merger, Calidi stockholders as of
the Effective Time will receive up to an additional 18 million shares of FLAG common stock, all milestone-based consideration discussed
above is collectively referred to as the &#x201c;Contingent Consideration&#x201d;. The FLAG Merger Consideration, and any Contingent Consideration
will be paid to the Calidi Stockholders solely by the delivery of new shares of FLAG common stock, with each share valued at $&lt;span id="xdx_90A_eus-gaap--BusinessAcquisitionSharePrice_iI_pn6n6_c20230109__us-gaap--BusinessAcquisitionAxis__custom--FirstLightAcquisitionGroupIncMember_zgJFMuESeQRg" title="Merger, share price"&gt;10.00&lt;/span&gt; per
share (see Note 15). The FLAG Merger Agreement may be terminated under certain customary and limited circumstances at any time prior
to the closing, as defined, including by mutual consent of the parties, by either party if the Closing has not occurred by September
14, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Merger Agreement and the consummation of the transactions contemplated above requires the approval of both FLAG&#x2019;s shareholders
and Calidi&#x2019;s stockholders, among other closing conditions specified in the FLAG Merger Agreement and the various agreements described
above, there can be no assurance that the FLAG Merger or the Closing will occur or that Calidi will receive any proceeds from this transaction.
Calidi has incurred and expects to incur significant amount of transaction expenses in connection with the FLAG Merger and the transaction,
and if the FLAG Merger is not consummated nor approved, Calidi will bear the risk of payment of all such transaction costs without reimbursement
from FLAG or any other party.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
FLAG Merger is expected to be completed during the second quarter of 2023. However, there can be no assurance as to when or if the closing
of the FLAG Merger will occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 15 for a full discussion on the FLAG Merger Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Previous
Agreement and Plan of Merger with Edoc Acquisition Corp. and other Investors &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;On
February 2, 2022, Edoc Acquisition Corp., a Cayman Islands corporation (together with its successors, &#x201c;Edoc&#x201d;), entered into
an Agreement and Plan of Merger (the &#x201c;Edoc Merger Agreement&#x201d;) with Edoc Merger Sub &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inc.,
a Nevada corporation and newly formed wholly-owned subsidiary of Edoc (&#x201c;Merger Sub&#x201d;), American Physicians LLC, a Delaware
limited liability company (&#x201c;Sponsor&#x201d;) (the &#x201c;Effective Date&#x201d;) with Calidi.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 11, 2022, the previously announced Edoc Merger Agreement was terminated by Calidi effective as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Going
concern &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
accordance with the Financial Accounting Standards Board (&#x201c;FASB&#x201d;) Accounting Standards Update (&#x201c;ASU&#x201d;) 2014-15,
&lt;i&gt;Disclosure of Uncertainties about an Entity&#x2019;s Ability to Continue as a Going Concern (Subtopic 205-40)&lt;/i&gt;, Calidi has evaluated
whether there are conditions and events, considered in the aggregate, that raise substantial doubt about Calidi&#x2019;s ability to continue
as a going concern within one year after the date that the consolidated financial statements are issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has incurred recurring negative cash flows since inception and has funded its operations to date primarily through private sales of convertible
preferred stock, contingently convertible and convertible promissory notes, Simple Agreements for Future Equity (&#x201c;SAFE&#x201d;)
instruments and common stock. These investments have been made by various related parties, including AJC Capital LLC (&#x201c;AJC Capital&#x201d;)
(Mr. Allan J. Camaisa, Chief Executive Officer and Chairman of the Board of Directors of Calidi), who remains the single largest investor
and shareholder in Calidi (see Note 7). Calidi expects to continue to incur significant expenses and operating losses for the foreseeable
future.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of April 13, 2023, the issuance date of these consolidated financial statements for the year ended December 31, 2022, Calidi expects
its current cash on hand, including additional capital raises completed discussed in Note 15, will not be sufficient to fund the operating
expenses and capital expenditure requirements necessary to advance its research efforts and clinical trials for one year from the issuance
date of these consolidated financial statements. Calidi will need to obtain additional funding. The availability of financing and Calidi&#x2019;s
ability to operate may also be adversely impacted by the ongoing COVID-19 pandemic which could continue to depress national and international
economies and disrupt capital markets, supply chains, and many aspects of Calidi&#x2019;s operations. The extent to which the ongoing
COVID-19 pandemic will ultimately impact Calidi&#x2019;s business, results of operations, financial condition, or cash flows is highly
uncertain and difficult to predict because it will depend on many factors that are outside Calidi&#x2019;s control. The unavailability
or inadequacy of financing to meet future capital needs could force Calidi to modify, curtail, delay, or suspend some or all aspects
of planned operations. Sales of additional equity securities could result in the dilution of the interests of its stockholders. Calidi
intends to mitigate the conditions and events that raise substantial doubt about its ability to continue as a going concern entity by
(i) pursuing a public offering of its common stock or in a business combination with a Special Purpose Acquisition Company (&#x201c;SPAC&#x201d;)
transaction to obtain additional capital and align Calidi&#x2019;s long-term operating strategy, (ii) negotiate other cash equity or debt
financing in the short-term, including continuing to raise funds under its existing Simple Agreements for Future Equity (&#x201c;SAFE&#x201d;)
instrument and, (iii) continue to pursue licensing or other revenue opportunities utilizing its cell delivery platform, all in conjunction
with the development of its product candidates and programs and development milestones disclosed elsewhere in these consolidated financial
statement footnotes. However, there can be no assurances that the current plans will generate any liquidity to the Company or be available
on terms acceptable to Calidi, or if at all. If Calidi is unable to obtain sufficient funding, it could be required to suspend or delay
its development efforts, limit activities and reduce research and development costs, which could adversely affect its business prospects.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on Calidi&#x2019;s recurring losses and negative cash flows from operations since inception, expectation of continuing operating losses
and negative cash flows from operations for the foreseeable future, and the need to raise additional capital to finance its future operations,
Calidi&#x2019;s management concluded that there is substantial doubt about Calidi&#x2019;s ability to continue as a going concern within
one year after the issuance date of the consolidated financial statements presented herein. The accompanying consolidated financial statements
do not include any adjustments that might result from the outcome of this uncertainty. Accordingly, the consolidated financial statements
have been prepared on a basis that assumes Calidi will continue as a going concern which contemplates the realization of assets and satisfaction
of liabilities and commitments in the ordinary course of business.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;COVID-19
impact and other risks and uncertainties &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ongoing global outbreak of COVID-19, including the different variant strains that have emerged, and the various attempts throughout the
world to contain it, have created significant volatility, uncertainty and disruption. In response to government directives and guidelines,
health care advisories and employee and other concerns, Calidi has altered certain aspects of its operations. A number of Calidi employees
have had to work remotely from home and those on site have had to follow Calidi&#x2019;s social distance guidelines, which could impact
their productivity. COVID-19 could also disrupt Calidi&#x2019;s operations due to absenteeism by infected or ill members of management
or other employees, or absenteeism by members of management and other employees who cannot effectively work remotely but who elect not
to come to work due to the illness affecting others in Calidi&#x2019;s office or laboratory facilities, or due to quarantines. Because
of COVID-19, travel, visits, and in-person meetings related to Calidi&#x2019;s business have been severely curtailed or canceled and Calidi
has instead used on-line or virtual meetings to meet with potential investors, suppliers, manufacturing partners and others.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
is possible that continuing impacts of COVID-19 on Calidi&#x2019;s operations or its access to capital could prevent Calidi from complying,
or could result in a material noncompliance, with one or more obligations or covenants under material agreements to which Calidi is a
party, with the result that Calidi would be in material breach of the applicable obligation, covenant, or agreement. Any such material
breach could cause Calidi to incur material financial liabilities or an acceleration of the date for paying a financial obligation to
the other party to the applicable agreement, or could cause Calidi to lose material contractual rights, such as rights to use leased
equipment or laboratory or office space, or rights to use licensed patents or other intellectual property the use of which is material
to Calidi&#x2019;s business. Similarly, it is possible that impacts of COVID-19 on the business, operations, or financial condition of
any third party with whom Calidi has a contractual relationship could cause the third party to be unable to perform its contractual obligations
to Calidi, resulting in Calidi&#x2019;s loss of the benefits of a contract that could be material to Calidi&#x2019;s business.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
full extent to which the COVID-19 pandemic and related variants, and the various responses to it might impact Calidi&#x2019;s business,
operations and financial results will depend on numerous evolving factors that are not subject to accurate prediction and that are beyond
Calidi&#x2019;s control.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
war in Ukraine and the uncertain nature, magnitude, and duration of the conflict and the potential effect of sanctions and other measures
being imposed in response thereto have contributed to increased levels of economic and political uncertainty, which could have an adverse
impact on macroeconomic factors that affect the financial markets, the global economy and Calidi&#x2019;s business and operations. Additionally,
the ongoing conflict in Ukraine may disrupt the ability of third parties on which Calidi relies on to perform in accordance with its
expectations, including on manufacturing vendors or commercial research organizations to conduct clinical trials. Moreover, enrollment
and retention of clinical trial participants may be adversely affected. Calidi cannot be certain what the overall impact of this conflict
will be on its ability to conduct and complete the clinical trials on schedule. However, interruptions of clinical trials could significantly
delay Calidi&#x2019;s clinical development plans and potential authorization or approval of product candidates, which could increase Calidi&#x2019;s
costs and jeopardize its ability to successfully commercialize its product candidates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Changes
in other economic conditions, including rising interest rates, ongoing pandemics, including the COVID-19 pandemic, lower consumer confidence,
volatile equity capital markets and ongoing supply chain disruptions and the impacts of the war in Ukraine, may also affect Calidi&#x2019;s
operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NatureOfOperations>
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    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34364">&lt;p id="xdx_803_eus-gaap--SignificantAccountingPoliciesTextBlock_zFwEuJLn7qU2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2.
&lt;span id="xdx_82D_zmb5eHRNUVPh"&gt;Summary of Significant Accounting Policies&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zyRvcX5oaS45" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_860_z3TpoTUhbmo4"&gt;Basis
of presentation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements as of and for the years ended December 31, 2022 and 2021, have been prepared in accordance
with the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;) and in conformity with accounting principles
generally accepted in the United States of America (&#x201c;U.S. GAAP&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards
Codification (&#x201c;ASC&#x201d;) and Accounting Standards Update (&#x201c;ASU&#x201d;) of the FASB.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zispYj2jsa2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zlDnBindjNi5"&gt;Principles
of consolidation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements of Calidi include the accounts of its wholly owned subsidiary, StemVac GmbH (&#x201c;StemVac&#x201d;),
a company organized under the laws of Germany. StemVac&#x2019;s primary operating activities include process development and other research
and development activities for the SNV1 program performed for Calidi under a cost-plus intercompany development agreement funded by Calidi.
In October 2022, Calidi formed Calidi Biotherapeutics Australia Pty Ltd (&#x201c;Calidi Australia&#x201d;), a wholly owned Australian subsidiary
for the principal purpose of conducting a part of its SNV1 clinical trials in Australia.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for
a fair presentation of Calidi&#x2019;s financial condition and results of operations. All material intercompany accounts and transactions
have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--UseOfEstimates_zeYCsYE6GaJ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_866_zlQBNGZSLcp8"&gt;Use
of estimates&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, and contingent assets and liabilities, at the date of the consolidated financial statements, and the
reported amounts during the reporting period. On an ongoing basis, management evaluates estimates which are subject to significant judgment,
including, but not limited to, valuation methods used, assumptions requiring the use of judgment to prepare financial projections, timing
of potential commercialization of acquired in-process intangible assets, applicable discount rates, probabilities of the likelihood of
multiple outcomes of certain events related to contingently convertible notes payable and SAFEs, comparable companies or transactions,
liquidity events, determination of fair value of financial instruments under the fair value option of accounting, assumptions related
to the going concern assessments, allocation of direct and indirect expenses, useful lives associated with long-lived assets, key assumptions
in operating and financing leases including incremental borrowing rates, loss contingencies, valuation allowances related to deferred
income taxes, assumptions used to value common stock, debt and debt-like instruments, warrants, and stock-based awards and other equity
instruments. Actual results may differ materially from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;While
Calidi considered known or expected impacts of COVID-19 in making its assessments and estimates, the future impacts of COVID-19 are not
presently determinable and could cause actual results to differ materially from Calidi&#x2019;s estimates and assessments. Calidi&#x2019;s
future analysis or forecast of COVID-19 impacts could lead to changes in Calidi&#x2019;s future estimates and assessments which could
result in material impacts to Calidi&#x2019;s consolidated financial statements in future reporting periods.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zCGXAeggw7yl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zjgyjKmIN2y2"&gt;Concentration
of significant suppliers&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is dependent upon certain third-party contract manufacturers and third-party contract research organizations for the performance of portions
of its testing for pre-clinical, manufacturing and clinical studies. Calidi believes that its relationships with these organizations
are satisfactory, and that alternative suppliers of these services are available in the event of the loss of one or more of these suppliers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zr3yOuc2yPU" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zWJk091QwuRk"&gt;Cash&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash
consists principally of amounts on deposit with various financial institutions for operating purposes. Calidi maintains cash balances
at financial institutions in excess of amounts insured by United States government agencies. Calidi places its cash with high credit
quality financial institutions (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zz1XQBzV1Ave" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_866_zdPqG3gi7PTa"&gt;Restricted
cash&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
classifies cash that has contractual or legal restrictions imposed by third parties as restricted cash, which is restricted as to withdrawal
or use except for the specified purpose under a contract. Calidi classifies restricted cash as part of prepaids and other current assets
due to the short-term nature of the underlying contract with a financial institution which requires Calidi to hold a fixed amount of
funds in a restricted money market account as collateral to the financial institution for Calidi&#x2019;s corporate credit card program
with that financial institution.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for restricted cash in accordance with ASU 2016-18, &lt;i&gt;Statement of Cash Flows (Topic 230): Restricted Cash&lt;/i&gt;, which requires
that the statement of cash flows explain the change during the period in the total of cash, cash equivalents and restricted cash, and
that restricted cash be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts
shown on the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_znqF97s7g8Lh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_zBs2RLvzjAjc" style="display: none"&gt;Schedule
of Cash and Restricted Cash Reported in Financial Statements&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221231_zgfjJo1g37Bk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20211231_zMMgvi8g2bna" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zCto8Tm5oUn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,137&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zZyAeWp60JW2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzFrt_zILdZDALoKAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included deposits and other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3793"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzFrt_z2ZAQpqlkhsl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,237&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zVm0a5IQ5yTj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z4l0MaWbREY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zLQonvMqitQ6"&gt;Machinery
and equipment&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery
and equipment are stated at cost, less accumulated depreciation, and includes assets purchased under financing leases. Depreciation is
computed using the straight-line method over the estimated useful lives of the assets, generally over a period of &lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__srt--RangeAxis__srt--MinimumMember_zPTKg28syHZ2" title="Property plant and equipment useful life"&gt;3&lt;/span&gt; to &lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__srt--RangeAxis__srt--MaximumMember_zCXI6lxeTaw3" title="Property plant and equipment useful life"&gt;5&lt;/span&gt; years. For equipment
purchased under financing leases, Calidi depreciates the equipment based on the shorter of the useful life of the equipment or the term
of the lease, ranging from 3 to 5 years, depending on the nature and classification of the financing lease. Maintenance and repairs are
expensed as incurred whereas significant renewals and betterments are capitalized. When assets are retired or otherwise disposed of,
the cost and the related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is reflected
in Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--LesseeLeasesPolicyTextBlock_zgr388Lk07q9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zl2r22ObTiIe"&gt;Leases&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Calidi determines if an arrangement is a lease at inception. Leases are
classified as either finance or operating, with classification affecting the pattern of expense recognition in the consolidated statements
of operations. When determining whether a lease is a finance lease or an operating lease, ASC 842 does not specifically define criteria
to determine &#x201c;major part of remaining economic life of the underlying asset&#x201d; and &#x201c;substantially all of the fair value
of the underlying asset.&#x201d; For lease classification determination, Calidi continues to use: (i) greater than or equal to 75% to
determine whether the lease term is a major part of the remaining economic life of the underlying asset; and (ii) greater than or equal
to 90% to determine whether the present value of the sum of lease payments is substantially all of the fair value of the underlying asset.
Calidi accounts for the lease and non-lease components as a single lease component.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
operating leases, Calidi recognizes right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities for leases with terms greater than
twelve months in the consolidated balance sheet, while leases with terms of twelve months or less are not capitalized. ROU assets represent
the right to use an underlying asset during the lease term and lease liabilities represent the obligation to make lease payments arising
from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments
over the lease term. As most leases do not provide an implicit rate, Calidi uses an incremental borrowing rate based on the information
available at commencement date in determining the present value of lease payments. Calidi uses the implicit rate when it is readily determinable.
The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Lease terms may include options to
extend or terminate the lease when it is reasonably certain that Calidi will exercise that option. Lease expense for lease payments is
recognized on a straight-line basis over the lease term. Calidi discloses the amortization of ROU assets and operating lease payments
as a net amount, &#x201c;Amortization of right-of-use assets and liabilities&#x201d;, on the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Finance
leases are included in machinery and equipment, and in finance lease liabilities, current and noncurrent, in the consolidated balance
sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zeaWklj7rcJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zvSUOsFzXf7l"&gt;Impairment
of long-lived assets&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
assesses the impairment of long-lived assets, which consist primarily of right-of-use assets for operating leases and machinery and equipment,
whenever events or changes in circumstances indicate that such assets might be impaired and the carrying value may not be recoverable.
If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the expected undiscounted
future cash flows attributable to the asset are less than the carrying amount of the asset, an impairment loss equal to the excess of
the asset&#x2019;s carrying value over its fair value is recorded in Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--BusinessCombinationsPolicy_zoe6sVxdxrGi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zI2ezN1FSMoi"&gt;Business
combinations and asset acquisitions&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a
business combination or asset acquisition by first applying a screen test analysis to determine if substantially all of the fair value
of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the screen test
is met, the transaction is accounted for as an asset acquisition. If the screen test is not met, further determination is required to
assess if Calidi acquired inputs and processes that have the ability to create outputs, which would meet the requirements of a business
combination. If determined to be a business combination, Calidi accounts for the transaction under the acquisition method of accounting
as indicated in ASC 805, &lt;i&gt;Business Combinations &lt;/i&gt;(&#x201c;ASC 805&#x201d;), which requires the acquiring entity in a business combination
to recognize the fair value of all assets acquired, liabilities assumed, and any non-controlling interest in the acquiree and establishes
the acquisition date as the fair value measurement point.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates whether identifiable assets are similar by assessing the existence of interdependency between the identifiable assets, and
by considering the nature of each single identifiable asset and the risks associated with managing and creating outputs from the assets.
If determined to be an asset acquisition of a single identifiable asset or group of similar identifiable assets, then Calidi accounts
for the transaction under ASC 805-50 and recognizes assets acquired and liabilities assumed based on the cost to the acquiring entity
on a relative fair value basis, which includes transaction costs in addition to consideration given. Consideration given in cash is measured
by the amount of cash paid and non-cash consideration is measured based on its fair value at the time of issuance. Transaction costs
of the asset acquisition are included in the consideration paid for an acquired asset. Goodwill is not recognized in an asset acquisition
and any excess consideration transferred over the fair value of the net assets acquired is allocated to the identifiable assets based
on relative fair values. When accounting for an asset acquisition that includes in-process research and development (&#x201c;IPR&amp;amp;D&#x201d;)
assets and costs, Calidi applies the requirements under ASC 730, &lt;i&gt;Research and Development, &lt;/i&gt;which requires IPR&amp;amp;D assets and
costs to be expensed as of the acquisition date, unless the IPR&amp;amp;D has an alternative future use. Cash payments for IPR&amp;amp;D assets
acquired in an asset acquisition are classified in operating activities in the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
assesses the terms of the asset acquisition to determine whether consideration payable at a future date is contingent consideration or
seller financing. If the payment depends on the occurrence of a specified future event or the meeting of a condition and the event or
condition is substantive, the additional consideration is accounted for as contingent consideration. If the additional payment depends
only on the passage of time or is based on a future event or the meeting of a condition that is not substantive, the arrangement is accounted
for as seller financing. Contingent consideration payments accounted at a later date are recognized when the contingency is resolved
and the consideration is paid or becomes payable (unless the contingent consideration meets the definition of a derivative or is probable
that a liability has been incurred and the amount can be reasonably estimated, in which case the amount is accounted for separately and
becomes part of the basis in the asset acquired). Upon recognition of the contingent consideration payment, the amount is capitalized
as part of the cost of the assets acquired and allocated to increase the eligible assets on a relative fair value basis. However, if
the contingent consideration is related to IPR&amp;amp;D assets with no alternative future use, the amount of the contingent payment is expensed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
amounts expensed as IPR&amp;amp;D without alternative future use are part of research and development presented separately on the consolidated
statements of operations for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
were no business combinations during the years ended December 31, 2022 and 2021. See Note 3 for certain asset acquisitions during the
year ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zMZiVFZE3XPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_861_ztD5NKGZClW5"&gt;Fair
value option of accounting&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
financial instruments contain various embedded derivatives which may require bifurcation and separate accounting of those derivatives
apart from the entire host instrument, if eligible, ASC 825, &lt;i&gt;Financial Instruments&lt;/i&gt; allows issuers to elect the fair value option
(&#x201c;FVO&#x201d;) of accounting for those instruments. The FVO may be elected on an instrument-by-instrument basis and is irrevocable
unless a new election date occurs. The FVO allows the issuer to account for the entire financial instrument at fair value with subsequent
remeasurements of that fair value recorded through the statements of operations at each reporting date. A financial instrument is generally
eligible for the FVO if, amongst other factors, no part of the convertible, or contingently convertible, instrument is classified in
stockholder&#x2019;s equity and the instrument does not contain a beneficial conversion feature at issuance. In addition, because a contingent
beneficial conversion feature, if any, is not separately recognized within stockholders&#x2019; equity at the issuance date, a convertible
debt instrument with a contingent beneficial conversion feature is therefore eligible for the FVO if all other criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on the eligibility assessment discussed above, Calidi concluded that its contingently convertible notes payable and certain term notes
payable are eligible for the FVO and accordingly elected the FVO for those debt instruments. This election was made because of operational
efficiencies in valuing and reporting for these debt instruments in their entirety at each reporting date (see also Note 4 and Note 8
for additional disclosures).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
convertible notes payable and related party contingently convertible notes payable, which include the related contingently issuable warrants,
(collectively referred to as &#x201c;CCNPs&#x201d;), contain a number of embedded derivatives, such as settlement of the contingent conversion
features with variable number of shares of common stock, features which require bifurcation and separate accounting under GAAP, for which
Calidi elected the FVO for the entire CCNP instrument (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition, as of December 31, 2021, certain term notes payable and related party term notes payable were issued with separately exercisable
and freestanding warrants to purchase common stock, were issued with substantial discounts at issuance and contained certain embedded
derivatives to be bifurcated and accounted for separately for those term notes, unless the FVO is eligible and elected. Accordingly,
for the year ended December 31, 2021, Calidi qualified for and elected the FVO for the entire term notes payable instruments, for which
such election was no longer applicable for the year ended December 31, 2022 primarily due to the maturity and extension of those term
notes. Accordingly, as of December 31, 2022, there are no term notes that are accounted for under the FVO (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
CCNP, inclusive of its respective accrued interest at the stated interest rates (collectively referred to as the &#x201c;FVO debt instruments&#x201d;)
was initially recorded at fair value as liabilities on the consolidated balance sheets and was subsequently re-measured at fair value
at the end of each reporting period presented within the consolidated financial statements. The changes in the fair value of the FVO
debt instruments are recorded in changes in fair value of debt and change in fair value of debt &#x2014; related party, included as a
component of other income and expenses, net, in the consolidated statements of operations. The change in fair value related to the accrued
interest component is also included within the single line of change in fair value of debt and change in fair value of debt &#x2014; related
party on the consolidated statements of operations. See additional information on valuation methodologies and significant assumptions
used in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zUbAw5S3UhMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_z3maM0qGiNTc"&gt;Fair
value measurements&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
follows ASC 820, &lt;i&gt;Fair Value Measurement&lt;/i&gt;, which among other things, defines fair value, establishes a consistent framework for
measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring
or nonrecurring basis. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants. Accordingly, fair value is a market-based measurement determined based
on assumptions that market participants would use in pricing an asset or liability. The fair value hierarchy requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820 establishes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last
unobservable, that may be used to measure fair value, which are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Quoted
    prices in active markets for identical assets and liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inputs
    other than Level 1 that are observable, either directly or indirectly, such as quoted market prices for similar assets or liabilities;
    quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data
    for substantially the full term of the assets or liabilities; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable
    inputs in which there is little or no market data and that are significant to the fair value of the assets or liabilities, which
    require the reporting entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
quoted market prices are available in active markets, the fair value of assets and liabilities is estimated within Level 1 of the valuation
hierarchy. If quoted prices are not available, then fair values are estimated by using pricing models, quoted prices of assets and liabilities
with similar characteristics, or discounted cash flows, within Level 2 of the valuation hierarchy. In cases where Level 1 or Level 2
inputs are not available, the fair values are estimated by using inputs within Level 3 of the hierarchy. See Note 4 for fair value measurements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--StockholdersEquityPolicyTextBlock_zeyoDMCJlUii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;Classification
of Founders, Series A-1, Series A-2 and Series B convertible preferred stock&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;&lt;span id="xdx_861_zkXGbNwLEBzj" style="display: none"&gt;Classification
of Founders, Series A-1, and Series A-2 convertible preferred stock&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has classified its Founders, Series A-1, Series A-2 and Series B convertible preferred stock (collectively &#x201c;Convertible Preferred
Stock&#x201d;) outside of permanent equity because the Convertible Preferred Stock contains certain redemption features that result in
those shares being redeemable upon the occurrence of certain events that are not solely within Calidi&#x2019;s control, including liquidation,
sale or transfer of control. Accordingly, the Convertible Preferred Stock is recorded outside of permanent equity and is subject to the
classification guidance provided under ASC 480-10-S99. Because dividends are not contractually required to be accrued on the Convertible
Preferred Stock as there is no stated or required dividend rate per annum, Calidi is not required the accrete dividends into the carrying
amount of the Convertible Preferred Stock in anticipation of a future contingent event or redemption value. Accordingly, Calidi did not
adjust the carrying values of the Convertible Preferred Stock to the respective liquidation preferences of such shares because of the
uncertainty of whether or when such events would occur. As of December 31, 2022 and 2021, no events have occurred that would require
such an adjustment to carrying value of Convertible Preferred Stock (see Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--DerivativesPolicyTextBlock_zcbgWhnU4Nji" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_zjXC2SYB8nW4"&gt;Derivative
financial instruments&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Calidi evaluates all of its financial
instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives
in accordance with ASC 815 &lt;i&gt;Derivatives and Hedging&lt;/i&gt;. Calidi values its derivatives using the Black-Scholes option-pricing model
or other acceptable valuation models, as applicable, with the assistance of valuation specialists. Derivative instruments accounted for
as liabilities are valued at inception and subsequent valuation dates for each reporting period the derivative instrument remains outstanding.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities, is re-assessed at
each reporting period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
reviews the terms of other financial instruments such as convertible and contingently convertible secured debt, equity instruments, including
warrants and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion
options that are required to be bifurcated and accounted for separately as a derivative financial instrument in accordance with ASC 815.
Additionally, in connection with the issuance of financing instruments, Calidi may issue freestanding options or warrants, including
options or warrants to non-employees in exchange for consulting or other services performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates equity or liability classification for common stock warrants in accordance with ASC 480, &lt;i&gt;Distinguishing Liabilities from
Equity&lt;/i&gt;, and ASC 815 and accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the
holder the option of net cash settlement or it otherwise does not meet other equity classification criteria. Calidi accounts for common
stock warrants as equity if the contract requires physical settlement or net physical settlement or if Calidi has the option of physical
settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified
as liabilities are initially recorded at fair value and remeasured at fair value at each subsequent reporting period with the offset
adjustments recorded in change in fair value of warrant liability within the consolidated statements of operations. Common stock warrants
classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, Calidi does not have any freestanding derivative financial instruments, or embedded derivative financial
instruments that were accounted for separately from its host contract pursuant to ASC 815 and the above discussion on the FVO debt instruments
(see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--DebtPolicyTextBlock_zX78vwsHVmo9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zuh3w6deTuL3"&gt;Debt
issuance costs&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred to obtain debt financings are deferred and are amortized over the term of the debt using the effective interest
method for all debt financings in which the fair value option has not been elected. Debt
issuance costs on debt financings in which the fair value option is not elected are recorded as a reduction to the carrying value of
the debt and are amortized to interest expense or interest expense &#x2014; related party, as applicable, in the consolidated statements
of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
any debt financing in which Calidi has elected the fair value option, any debt issuance costs associated with the debt financing are
immediately recognized in interest expense in the consolidated statements of operations and are not deferred (see above discussion on
the FVO election and Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--BeneficialConversionFeaturesPolicyTextBlock_zCqB3RCoabo2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zopnIYXJKrS1"&gt;Beneficial
conversion features&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the January 1, 2021 adoption of ASU 2020-06, convertible debt or equity financings in which other financial instruments are concurrently
issued, such as warrants or common stock, if the amount allocated to a convertible debt or convertible preferred stock instrument results
in an effective per share conversion price that is less than the fair value of Calidi&#x2019;s preferred stock or common stock on the
issuance date, the intrinsic value of this beneficial conversion feature (&#x201c;BCF&#x201d;) is recorded as a discount to the convertible
instrument, with a corresponding increase to additional paid in capital. The BCF discount is equal to the difference between the effective
conversion price and the fair value of Calidi&#x2019;s convertible preferred stock or common stock at the issuance date, unless limited
by the remaining proceeds allocated to the convertible debt or preferred stock instrument. The resulting discount on convertible notes,
if any, is amortized to interest expense over the term of the convertible debt, while the resulting discount on convertible preferred
stock, if any, is recognized as a deemed dividend. Beginning on the January 1, 2021 adoption date, Calidi is no longer required to perform
a BCF evaluation in such convertible debt or equity financings in which other financial instruments are concurrently issued, among other
changes implemented by this new standard.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_zNJfLi5db2w5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zYlL4kpSRB6c"&gt;Revenue
recognition&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
date, Calidi has not generated any revenues from commercial products. Calidi analyzes its research collaboration arrangements to assess
whether they are within the scope of ASC Topic 808, &lt;i&gt;Collaborative Arrangements&lt;/i&gt; (&#x201c;ASC 808&#x201d;), to determine whether such
arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed
to significant risks and rewards that are dependent on the commercial success of such activities. To the extent the arrangement is within
the scope of ASC 808, Calidi assesses whether aspects of the arrangement is within the scope of other accounting literature.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
Calidi concludes that some or all aspects of the arrangement represent a transaction with a customer, Calidi accounts for those aspects
of the arrangement within the scope of ASC Topic 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt; (&#x201c;ASC 606&#x201d;), by applying
the following five-step model: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance
obligations in the contract, including whether they are distinct within the context of the contract; (iii) determination of the transaction
price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations in
the contract; and (v) recognition of revenue when, or as, performance obligations are satisfied.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
a contract is determined to be within the scope of ASC 606 at inception, Calidi assesses the goods or services promised within the contract,
determines which of those goods and services are performance obligations, and assesses whether each promised good or service is distinct.
Calidi considers the intended benefit of the contract in assessing whether a promised good or service is separately identifiable from
other promises in the contract. If a promised good or service is not distinct, Calidi combines that good or service with other promised
goods or services until it identifies a bundle of goods or services that is distinct. Calidi may provide options to additional goods
or services in such arrangements exercisable at a customer&#x2019;s discretion. Calidi assesses if these options provide a material right
to the customer and if so, they are considered performance obligations. The identification of material rights requires judgments related
to the determination of the value of the underlying good and services to the optional price, if any, that may be offered.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
determines the transaction price based on the amount of consideration that Calidi expects to receive for transferring the promised goods
or services in the contract. Consideration may be fixed, variable, or a combination of both. Calidi then allocates the transaction price
to each performance obligation based on the relative standalone selling prices (&#x201c;SSP&#x201d;). SSP is determined at contract inception
and is not updated to reflect changes between contract inception and when the performance obligations are satisfied. In developing the
SSP for a performance obligation, Calidi considers applicable market conditions and relevant entity-specific factors, including factors
that were contemplated in negotiating the agreement with the customer and estimated costs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
the consideration promised in a contract includes a variable amount, Calidi estimates the amount of consideration to which it will be
entitled by using the expected value method or the most likely amount method. Calidi includes the unconstrained amount of estimated variable
consideration in the transaction price. The amount included in the transaction price is constrained to the amount for which it is probable
that a significant reversal of cumulative revenue recognized will not occur. At each reporting period, Calidi re-evaluates the estimated
variable consideration included in the transaction price and any related constraint, and if necessary, adjusts its estimate of the overall
transaction price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recognizes revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance
obligation is satisfied, either at a point in time or over time, and if over time, recognition is based on the use of an output or input
method. Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue in Calidi&#x2019;s consolidated
balance sheets. If the related performance obligation is expected to be satisfied within the next twelve months, deferred revenue will
be classified in current liabilities. Revenue recognized, if any, prior to contractual billings made to the customer, and if Calidi expects
to have an unconditional right to receive the consideration in the next twelve months, these contractual assets are included in other
current assets in Calidi&#x2019;s consolidated balance sheets. As of December 31, 2022, there is no deferred revenue or contractual assets
recorded. See Note 12 for contractual assets balances as of December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
further analyzes changes to contracts from customers to assess whether they qualify as a contract modification within the scope of ASC
606. Calidi considers that a contract modification exists when the parties to a contract approve a modification that either creates new,
or changes, existing enforceable rights and obligations of the parties to the contract. Calidi considers that a contract approval could
be approved in writing, by oral agreement, or implied by customary practices. Whenever a change in the scope or price, or both, of a
contract is approved by the parties to the contract, Calidi analyzes whether the contract modification qualifies as a separate contract
or a contract combination.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for a contract modification as a separate contract when (i) the scope of the contract increases because of the addition of promised
goods or services that are distinct and (ii) the price of the contract increases by an amount of consideration that reflects Calidi&#x2019;s
SSP of the additional promised goods or services and any appropriate adjustments to that price to reflect the circumstances of the particular
contract. If the modification is not accounted for as a separate contract, Calidi analyzes whether one of the following should occur:
(i) a termination of the original contract and the creation of a new contract, (ii) a cumulative catch-up adjustment to the original
contract, or (iii) a combination of (i) and (ii) in a way that faithfully reflects the economics of the transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues
recognized during the years ended December 31, 2022 and 2021, have been recorded under ASC 606 from a service agreement with a customer
that was completed during the year ended December 31, 2022 (see Note 12).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--CostOfSalesPolicyTextBlock_zUt3lMKnC0M5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_zXXBBdcoNoY6"&gt;Cost
of revenues&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost
of revenues generally consist of cost of materials, direct labor including benefits and stock-based compensation, equipment and infrastructure
expenses associated with performing the services for the customer contract. Infrastructure expenses include depreciation of laboratory
equipment and certain allocated costs such as rent, insurance and information technology.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--IncomeTaxPolicyTextBlock_zzrRuA386L93" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_861_zKNDS9yFfWBg"&gt;Income
taxes&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for income taxes in accordance with ASC 740, &lt;i&gt;Income Taxes&lt;/i&gt;, using the asset and liability method, which requires the recognition
of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated
financial statements or in Calidi&#x2019;s tax returns. Deferred taxes are determined based on the difference between the consolidated
financial statement and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are
expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. Calidi assesses the
likelihood that its deferred tax assets will be realized and, to the extent it believes, based upon the weight of available evidence,
that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established
through a charge to income tax expense. The potential for recovery of deferred tax assets is evaluated by analyzing carryback capacity
in periods with taxable income, reversal of existing taxable temporary differences and estimating the future taxable profits expected
and considering prudent and feasible tax planning strategies. Calidi&#x2019;s judgments regarding future taxable income may change over
time due to changes in market conditions, changes in tax laws, tax planning strategies or other factors. If Calidi&#x2019;s assumptions
and consequently its estimates change in the future, the valuation allowance may be increased or decreased, which may have a material
impact on Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for uncertainty in income taxes recognized in the consolidated financial statements by applying a two-step process to determine
the amount of tax benefit to be recognized, if any. First, the tax position must be evaluated to determine the likelihood that it will
be sustained upon external examination by the taxing authorities. If the tax position is deemed more-likely-than-not to be sustained,
the tax position is then assessed to determine the amount of benefit to recognize in the consolidated financial statements. The amount
of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement.
The provision for income taxes includes the effects of any resulting tax reserves, or unrecognized tax benefits, that are considered
appropriate as well as the related net interest and penalties. Calidi recognizes any interest and penalties related to uncertain tax
positions in income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2022 and 2021.
Calidi is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material
deviation for the years ended December 31, 2022 and 2021. Calidi is currently unaware of any tax issues under review.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 22, 2017, the United States enacted major federal tax reform legislation, Public Law No. 115-97, commonly referred to as the
2017 Tax Cuts and Jobs Act (&#x201c;2017 Tax Act&#x201d;), which enacted a broad range of changes to the Internal Revenue Code. Changes
to taxes on corporations impacted by the 2017 Tax Act include, but are not limited to, lowering the U.S. federal tax rates to a 21% flat
tax rate, eliminating the corporate alternative minimum tax (&#x201c;AMT&#x201d;), imposing additional limitations on the deductibility
of interest and net operating losses, allowing any net operating loss (&#x201c;NOLs&#x201d;) generated in tax years ending after December
31, 2017 to be carried forward indefinitely and generally repealing carrybacks, reducing the maximum deduction for NOL carryforwards
arising in tax years beginning after 2017 to a percentage of the taxpayer&#x2019;s taxable income, and allowing for additional expensing
of certain capital expenditures. For tax years beginning after December 31, 2021, companies are required to capitalize all research and
development expenditures that are experimental, and laboratory related incurred in their trade or business (sometimes referred to as
a &#x201c;Section 174 Expenditure&#x201d; under the 2017 Tax Act). These Section 174 Expenditures are required to be amortized over a 5-
or 15- year period for domestic or foreign eligible expenditures, respectively. As of December 31, 2022, Calidi has capitalized approximately
$&lt;span id="xdx_90E_ecustom--CapitalizedNetOfTax_iI_pn5n6_c20221231_zTHvKkKAAcK9" title="capitalized net of tax"&gt;1.3&lt;/span&gt; million, net of taxes, of Section 174 Expenditures which will be amortized over the above periods (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the &#x201c;Cares Act&#x201d;) was enacted. The CARES Act included
loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and
back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations
to Calidi relate to the amounts received under the PPP loan program and the possible forgiveness of those loans by the SBA. For the PPP
loans Calidi received in 2020 and 2021, Calidi applied for and received forgiveness on both loans in 2021 (see Note 8), which was not
taxable in the year of forgiveness. Calidi evaluated the impact of the CARES Act and determined that there was no impact to the consolidated
income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 29, 2020, California enacted Assembly Bill No. 85, which generally prohibits the total amount of refunds or credit offsets that
would otherwise be allowed for a taxable year beginning on or after January 1, 2020, and before January 1, 2023, from exceeding $&lt;span id="xdx_908_eus-gaap--TaxCreditCarryforwardValuationAllowance_iI_pn6n6_c20200629_zyVOY36LvRm5" title="Valuation allowance"&gt;5&lt;/span&gt; million.
This bill would, subject to certain exceptions related to a taxpayer&#x2019;s income, disallow a net operating loss deduction for any
taxable year beginning on or after January 1, 2020, and before January 1, 2023, and would extend the carryover period for a net operating
loss deduction disallowed by that provision, as specified. Calidi does not expect this bill will have a material impact to the consolidated
income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 21, 2020, the U.S. president has signed into law the &#x201c;Consolidated Appropriations Act, 2021&#x201d; (&#x201c;the Appropriations
Act&#x201d;) which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes
a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan
proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced
charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant.
Calidi does not expect the Appropriations Act will have a material impact to its consolidated income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 11, 2021, the American Rescue Plan Act was signed into law and contained provisions relating to extending the Employee Retention
Tax Credit, additional funding for the PPP loan and Economic Injury Disaster Loans, as well as expanded the covered employees under Section
162(m) for tax years beginning after December 31, 2026. Calidi does not expect the American Rescue Plan Act will have a material impact
to its current consolidated income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 15, 2021, the Infrastructure Investment and Jobs Act was signed into law and contained several tax provisions including changes
to the Employee Retention Tax Credit after September 30, 2021. Calidi does not expect the Infrastructure Investment and Jobs Act will
have a material impact to its consolidated income tax provision (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Inflation Reduction Act of 2022 specifically introduces the topic of corporate alternative minimum tax (&#x201c;CAMT&#x201d;) on adjusted
financial statement income on applicable corporations for taxable years beginning after December 31, 2022. Calidi does not expect the
CAMT will have a material impact to its consolidated income tax provision (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_ecustom--GovernmentGrantsPolicyTextBlock_z91ivrlAV4Ae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zvDHh4EIf00e"&gt;Government
grants&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 27, 2022, the California Institute for Regenerative Medicine (&#x201c;CIRM&#x201d;) approved Calidi&#x2019;s application for a CIRM
grant for Calidi&#x2019;s continued development of the SNV1 program. CIRM awarded Calidi approximately $&lt;span id="xdx_90A_eus-gaap--GrantsReceivable_iI_pn5n6_c20221027__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zNLIOrJRWQ69" title="Grants receivables"&gt;3.1&lt;/span&gt; million of CIRM funding conditioned
that Calidi co-fund approximately $&lt;span id="xdx_90B_eus-gaap--ResearchAndDevelopmentExpense_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zntaJrNF63db" title="Caldi co funded amount"&gt;0.8&lt;/span&gt; million under the requirements of the CIRM application. On December 28, 2022, Calidi received
the Notice of Award from CIRM for this grant and Calidi expects to be able to draw the funds over the next 18 months based on the operational
milestones defined in the grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Proceeds
from the CIRM grant are recognized over the period necessary to match the related research and development expenses when it is probable
that Calidi has complied with the CIRM conditions and will receive the proceeds pursuant to the milestones defined in the grant as reimbursement
of those expenditures. The CIRM grant proceeds, if any, received in advance of having incurred the related research and development expenses
are recorded in accrued expenses and other current liabilities and recognized as other income on Calidi&#x2019;s consolidated statement
of operations when the related research and developments expenses are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, &lt;span id="xdx_902_eus-gaap--GrantsReceivable_iI_do_c20221231__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_z2LY30VBOfle" title="Grants receivables"&gt;no&lt;/span&gt; amounts were received by Calidi from the CIRM grant. On January 17, 2023, Calidi received the first payment
of $&lt;span id="xdx_908_eus-gaap--ProceedsFromContributedCapital_c20220101__20221231__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zMnuYbTr925k" title="Proceeds from grants"&gt;740,000&lt;/span&gt; from CIRM for this grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--ResearchAndDevelopmentExpensePolicy_zrQ3I7mmA884" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zOlNXFLiYWt2"&gt;Research
and development expenses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Research
and development expenses are expensed as incurred. Research and development expenses consist of costs incurred to discover, research
and develop drug candidates, including compensation-related expenses for research and development personnel, including stock-based compensation
expense, preclinical and clinical activities, costs of manufacturing, overhead expenses including facilities and laboratory expenses,
materials and supplies, amounts paid to consultants and outside service providers, and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upfront
and annual license payments related to acquired technologies or technology licenses which have not yet reached technological feasibility
and have no alternative future use are also included in research and development expense in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zTSCdJxw04u" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zaFbqVy6gbX1"&gt;General
and administrative expenses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General
and administrative expenses consist primarily of salaries and related costs, including stock-based compensation expense, for personnel
in executive, finance and accounting, business development, operations and administrative functions. General and administrative expenses
also include fees for legal, patent prosecution, legal settlements, consulting, charge off of deferred financing costs for aborted or
terminated financing offerings, accounting and audit services as well as insurance, outside service providers, direct and allocated facility-related
costs and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_840_ecustom--ForeignCurrencyTranslationAdjustmentsAndOtherComprehensiveIncomeOrLossPolicyTextBlock_zBF7oXYclIo8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zwf4s2naTOEh"&gt;Foreign
currency translation adjustments and other comprehensive income or loss&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;StemVac,
Calidi&#x2019;s wholly owned subsidiary, is located and operates in Germany and its functional currency is the Euro. Calidi Australia,
Calidi&#x2019;s wholly owned subsidiary, is located and operates in Australia and its functional currency is the Australian Dollar (&#x201c;AUD&#x201d;).
Accordingly, StemVac&#x2019;s and Calidi Australia&#x2019;s assets and liabilities are translated using respective published exchange rates
in effect at the consolidated balance sheet date. Expenses and cash flows are translated using respective approximate weighted average
exchange rates for the reporting period. Resulting foreign currency translation adjustments are recorded as other comprehensive income
or loss, net of tax, in the consolidated statements of comprehensive income or loss and included as a component of accumulated other
comprehensive income or loss on the consolidated balance sheets. For the years ended December 31, 2022 and 2021, comprehensive loss includes
such foreign currency translation adjustments and was insignificant for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zkmWj36szEzk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_z1RAmp0oT3Bb"&gt;Foreign
currency transaction gains and losses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
transactions denominated in currencies other than the U.S. dollar, Calidi recognizes foreign currency transaction gains and losses in
the consolidated statements of operations and classifies the gain or loss based on the nature of the item that generated it. Calidi&#x2019;s
foreign currency transaction gains and losses are principally generated by intercompany transfers to StemVac denominated in Euros to
pay for the research and development activities performed by StemVac under an intercompany development agreement with Calidi. Furthermore,
Calidi&#x2019;s foreign currency transaction gains and losses include intercompany transfers to Calidi Australia denominated in AUD to
pay for the research and development activities performed by Calidi Australia. These foreign currency remeasurement gains and losses
are included in other income and expenses, net, and were insignificant for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zMus7w46sYf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86D_z0OXaPAdUUBc"&gt;Stock-based
compensation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recognizes compensation expense related to employee option grants and restricted stock grants, if any, in accordance with ASC 718, &lt;i&gt;Compensation
&#x2014; Stock Compensation&lt;/i&gt; (&#x201c;ASC 718&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
measures all stock options and other stock-based awards granted based on the fair value of the award on the date of the grant and recognizes
compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award.
Calidi has elected to recognize forfeitures as they occur. The reversal of compensation cost previously recognized for an award that
is forfeited because of a failure to satisfy a service condition is recognized in the period of the forfeiture. Generally and unless
otherwise specified, Calidi grants stock options with service-based only vesting conditions and records the expense for these awards
using the straight-line method over the requisite service period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
classifies stock-based compensation expense in its consolidated statements of operations in the same manner in which the award recipient&#x2019;s
payroll costs are classified or in which the award recipients&#x2019; service payments are classified.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
estimates the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American
Institute of Certified Public Accountants&#x2019; Technical Practice Aid, &lt;i&gt;Valuation of Privately-Held Company Equity Securities Issued
as Compensation&lt;/i&gt;. Each valuation methodology includes estimates and assumptions that require Calidi&#x2019;s judgment. These estimates
and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company
information, the prices at which Calidi sold convertible preferred stock and common stock to third parties in arms&#x2019; length transactions,
the rights and preferences of securities senior to Calidi&#x2019;s common stock at the time, and the likelihood of achieving a liquidity
event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in materially
different fair values of stock options at each valuation date, as applicable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of each stock option grant is estimated using the Black-Scholes option-pricing model. Calidi is a private company and lacks
company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical
volatility of a publicly traded set of peer companies within the biotechnology industry with characteristics similar to Calidi. The expected
term of Calidi&#x2019;s stock options has been determined utilizing the &#x201c;simplified&#x201d; method for awards that qualify as &#x201c;plain-vanilla&#x201d;
options provided under &lt;i&gt;Staff Accounting Bulletin, Topic 14&lt;/i&gt;, or SAB Topic 14, as necessary. The risk-free interest rate is determined
by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the
expected term of the award. Expected dividend yield is zero, based on the fact that Calidi has never paid cash dividends and does not
expect to pay any cash dividends in the foreseeable future.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--EarningsPerSharePolicyTextBlock_zFkIGc6Ntco3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_867_zLaEfhMYfD34"&gt;Net
loss per common share&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Earnings
per share attributable to common stockholders is calculated using the two-class method, which is an earnings allocation formula that
determines earnings per share for the holders of Calidi&#x2019;s common shares and participating securities. Although Calidi&#x2019;s Convertible
Preferred Stock contain participating rights in any dividend declared and paid by Calidi and are therefore participating securities,
the Convertible Preferred Stock has no stated dividends and Calidi has never paid any cash dividends and does not plan to pay any dividends
in the foreseeable future. Net loss attributable to common stockholders and participating securities is allocated to each share on an
if-converted basis as if all of the earnings for the period had been distributed. However, the participating securities do not include
a contractual obligation to share in the losses of Calidi and are not included in the calculation of net loss per share in the periods
that have a net loss. In addition, common stock equivalent shares (whether or not participating) are excluded from the computation of
diluted earnings per share in periods in which they have an anti-dilutive effect on net loss per common share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Diluted
net loss per share is computed using the more dilutive of (a) the two-class method or (b) the if-converted method and treasury stock
method, as applicable. Contingently convertible notes payable and contingently convertible SAFEs were not included for purposes of calculating
the number of diluted shares outstanding as the number of dilutive shares is based on a conversion contingency associated with the completion
of a future financing event that had not occurred, and the contingency was not resolved, in the reporting periods presented herein. In
periods in which Calidi reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders
is the same as basic net loss per share attributable to common stockholders since dilutive common shares are not assumed to have been
issued if their effect is anti-dilutive. Diluted net loss per share is equivalent to basic net loss per share for the periods presented
herein because common stock equivalent shares from the Convertible Preferred Stock, convertible notes, stock option awards and outstanding
warrants to purchase common stock (see Note 10) were antidilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zLSPDKPCueXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the twelve months ended December 31, 2022 and
2021 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B6_znrZBqbPoCNf"&gt;Schedule
of Computation of Diluted Net Loss per Common Share&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zmnTbsMneOMd" style="width: 16%; text-align: right" title="Stock Options"&gt;23,914&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zbz0hShbLjp2" style="width: 16%; text-align: right" title="Stock Options"&gt;21,886&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zCIAe3mxxpyc" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zICgmmZdxN6j" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Founders preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zcfvFilT1k5i" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zOuSiPmCGsC9" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A-1 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_z2nm47SF2Oi" style="text-align: right" title="Series A-1 preferred stock"&gt;4,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_zCicNMBA7VMe" style="text-align: right" title="Series A-1 preferred stock"&gt;4,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A-2 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zcFO9tszzsag" style="text-align: right" title="Series A-2 preferred stock"&gt;2,545&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zkgSyo4cmGG4" style="text-align: right" title="Series A-2 preferred stock"&gt;2,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20221231_zHA9PYLzyYti" style="text-align: right" title="Convertible notes payable"&gt;437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20211231_z1y653EB1dNe" style="text-align: right" title="Convertible notes payable"&gt;844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F25_z9bk7tqxLOlg"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20221231_fKDEp_zdscUb2AWhqh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3880"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20211231_fKDEp_z6mk6zbAlJdh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3882"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F23_znwq9bFrh4ad"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20221231_fKDIp_zBCJxQjZwAg8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3884"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20211231_fKDIp_zuY9kOpqBab7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3886"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--CommonStockEquivalents_iI_pn3n3_c20221231_zII6ZwtTQTKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;45,664&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CommonStockEquivalents_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zO9Yu8ONadhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;43,636&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F0C_zfVkrXKAMIya"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zBu9l4NHV4z7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as the
    number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the
    contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable
    until the contingency is resolved. However, there is a valuation cap that establishes a conversion ratio floor of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MinimumMember_zpqIftsLA20b" title="Conversion price"&gt;2.00&lt;/span&gt; or $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MaximumMember_z85OGaa98SM2" title="Conversion price"&gt;2.40&lt;/span&gt;,
    depending on the investor. As of December 31, 2022, one lender remains holding the contingently convertible note payable (see Note
    8). If the contingency were to have been resolved as of each reporting date, the number of antidilutive shares that would have been
    excluded from dilutive loss per share, when applying this conversion ratio floor, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220101__20221231_zA23j6LKeKS6" title="Excluded from dilutive loss, shares"&gt;576,000&lt;/span&gt; and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_z3iSd32ZtVUj" title="Excluded from dilutive loss, shares"&gt;540,000&lt;/span&gt; as of December
    31, 2022 and 2021, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F00_zxZSQP00Yenb"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_z7Qqh8nMRDh2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as the number
    of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the contingently
    convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable until the contingency
    is resolved. However, there is a conversion ratio for certain SAFEs containing a floor of $&lt;span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_z16z7btU87w7" title="Conversion price"&gt;2.00&lt;/span&gt;, $&lt;span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice2_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zkDxVpnewyRk" title="Conversion price"&gt;2.40&lt;/span&gt; or $&lt;span id="xdx_90F_ecustom--DebtInstrumentConvertibleConversionPrice3_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_ztuUkJPaX7uj" title="Conversion price"&gt;3.62&lt;/span&gt;, depending on the
    investor. If the contingency were to have been resolved on those SAFEs as of each reporting date, the number of antidilutive shares
    that would have been excluded from dilutive loss per share, when applying the respective conversion ratio floor, is estimated to
    be &lt;span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zaDjDUwGFh91" title="Excluded from dilutive loss, shares"&gt;&lt;span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zMKAO3i18Tl3" title="Excluded from dilutive loss, shares"&gt;4.8&lt;/span&gt;&lt;/span&gt; million at each of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A8_zFluVMMKdr21" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zblDhQyjvxVc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zJsN2f3LbBwc"&gt;Segments&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
executive management team, as a group, represents the entity&#x2019;s chief operating decision makers. To date, Calidi&#x2019;s executive
management team has viewed Calidi&#x2019;s operations as one segment that includes the research, development and commercialization efforts
of cell-based platforms to potentiate oncolytic virus therapies. As a result, the financial information disclosed materially represents
all of the financial information related to Calidi&#x2019;s sole operating segment. Substantially all of Calidi&#x2019;s consolidated operating
activities, including its long-lived assets, are located within the U.S. and considering Calidi&#x2019;s limited revenue operating stage,
Calidi currently has no concentration exposure to products or customers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zBJTHCvqPTz" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zDTZRf6cWhk7"&gt;Recently
adopted accounting pronouncements&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
May 2021&lt;i&gt;,&lt;/i&gt; the FASB issued ASU No. 2021-04&lt;i&gt;, Earnings Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (&lt;/i&gt;Subtopic
470-50&lt;i&gt;), Compensation &#x2014; Stock Compensation (Topic 718), and Derivatives and Hedging &#x2014; Contracts in Entity&lt;/i&gt;&#x2019;&lt;i&gt;s
Own Equity (Subtopic 815-40): Issuer&lt;/i&gt;&#x2019;&lt;i&gt;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified
Written Call Options&lt;/i&gt; (&#x201c;ASU 2021-04&lt;i&gt;&#x201d;&lt;/i&gt;). The amendments in ASU 2021-04 provide guidance to clarify and reduce diversity
in an issuer&#x2019;s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants)
that remain equity classified after modification or exchange. The accounting standard update is effective for fiscal years beginning
after December 15, 2021. On January 1, 2022, Calidi adopted ASU 2021-04 and the standard did not have a material impact on its consolidated
financial statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock_zO8gEBB6C7lc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_863_zuAw3TqQiAb"&gt;Recently
issued accounting pronouncements not yet adopted&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU No. 2016-13, &lt;i&gt;Financial Instruments &#x2014; Credit Losses: Measurement of Credit Losses on Financial
Instruments&lt;/i&gt; (&#x201c;ASU 2016-13&#x201d;) which amends the impairment model by requiring entities to use a forward-looking approach
based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available-for-sale
debt securities. ASU 2016-13 is effective for public business entities for fiscal years beginning after December 15, 2019, including
interim periods within those fiscal years. For all other entities, the standard is effective in fiscal years beginning after December
15, 2022, and interim periods within fiscal years beginning after December 15, 2023, with early adoption permitted. Calidi is currently
evaluating the impact the adoption of this guidance will have on its consolidated financial statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2022, the FASB issued ASU No. 2022-03, &lt;i&gt;Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions&lt;/i&gt;
(&#x201c;ASU 2022-03&#x201d;) which clarifies that a contractual restriction on the sale of an equity security is not considered part of
the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 is effective for public
business entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption
is permitted. For all other entities, it is effective for fiscal years, including interim periods within those fiscal years, beginning
after December 15, 2024. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or
made available for issuance. Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial
statements and related disclosures.&lt;/span&gt;&lt;/p&gt;
&lt;p id="xdx_85A_z0YTHnRX9HM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34371">&lt;p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zyRvcX5oaS45" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_860_z3TpoTUhbmo4"&gt;Basis
of presentation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements as of and for the years ended December 31, 2022 and 2021, have been prepared in accordance
with the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;) and in conformity with accounting principles
generally accepted in the United States of America (&#x201c;U.S. GAAP&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards
Codification (&#x201c;ASC&#x201d;) and Accounting Standards Update (&#x201c;ASU&#x201d;) of the FASB.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34386">&lt;p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zispYj2jsa2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zlDnBindjNi5"&gt;Principles
of consolidation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements of Calidi include the accounts of its wholly owned subsidiary, StemVac GmbH (&#x201c;StemVac&#x201d;),
a company organized under the laws of Germany. StemVac&#x2019;s primary operating activities include process development and other research
and development activities for the SNV1 program performed for Calidi under a cost-plus intercompany development agreement funded by Calidi.
In October 2022, Calidi formed Calidi Biotherapeutics Australia Pty Ltd (&#x201c;Calidi Australia&#x201d;), a wholly owned Australian subsidiary
for the principal purpose of conducting a part of its SNV1 clinical trials in Australia.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for
a fair presentation of Calidi&#x2019;s financial condition and results of operations. All material intercompany accounts and transactions
have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2022-01-012022-12-31" id="ixv-34401">&lt;p id="xdx_844_eus-gaap--UseOfEstimates_zeYCsYE6GaJ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_866_zlQBNGZSLcp8"&gt;Use
of estimates&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, and contingent assets and liabilities, at the date of the consolidated financial statements, and the
reported amounts during the reporting period. On an ongoing basis, management evaluates estimates which are subject to significant judgment,
including, but not limited to, valuation methods used, assumptions requiring the use of judgment to prepare financial projections, timing
of potential commercialization of acquired in-process intangible assets, applicable discount rates, probabilities of the likelihood of
multiple outcomes of certain events related to contingently convertible notes payable and SAFEs, comparable companies or transactions,
liquidity events, determination of fair value of financial instruments under the fair value option of accounting, assumptions related
to the going concern assessments, allocation of direct and indirect expenses, useful lives associated with long-lived assets, key assumptions
in operating and financing leases including incremental borrowing rates, loss contingencies, valuation allowances related to deferred
income taxes, assumptions used to value common stock, debt and debt-like instruments, warrants, and stock-based awards and other equity
instruments. Actual results may differ materially from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;While
Calidi considered known or expected impacts of COVID-19 in making its assessments and estimates, the future impacts of COVID-19 are not
presently determinable and could cause actual results to differ materially from Calidi&#x2019;s estimates and assessments. Calidi&#x2019;s
future analysis or forecast of COVID-19 impacts could lead to changes in Calidi&#x2019;s future estimates and assessments which could
result in material impacts to Calidi&#x2019;s consolidated financial statements in future reporting periods.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="From2022-01-012022-12-31" id="ixv-34416">&lt;p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zCGXAeggw7yl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zjgyjKmIN2y2"&gt;Concentration
of significant suppliers&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is dependent upon certain third-party contract manufacturers and third-party contract research organizations for the performance of portions
of its testing for pre-clinical, manufacturing and clinical studies. Calidi believes that its relationships with these organizations
are satisfactory, and that alternative suppliers of these services are available in the event of the loss of one or more of these suppliers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConcentrationRiskCreditRisk>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34439">&lt;p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zr3yOuc2yPU" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zWJk091QwuRk"&gt;Cash&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash
consists principally of amounts on deposit with various financial institutions for operating purposes. Calidi maintains cash balances
at financial institutions in excess of amounts insured by United States government agencies. Calidi places its cash with high credit
quality financial institutions (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2022-01-012022-12-31" id="ixv-34450">&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zz1XQBzV1Ave" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_866_zdPqG3gi7PTa"&gt;Restricted
cash&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
classifies cash that has contractual or legal restrictions imposed by third parties as restricted cash, which is restricted as to withdrawal
or use except for the specified purpose under a contract. Calidi classifies restricted cash as part of prepaids and other current assets
due to the short-term nature of the underlying contract with a financial institution which requires Calidi to hold a fixed amount of
funds in a restricted money market account as collateral to the financial institution for Calidi&#x2019;s corporate credit card program
with that financial institution.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for restricted cash in accordance with ASU 2016-18, &lt;i&gt;Statement of Cash Flows (Topic 230): Restricted Cash&lt;/i&gt;, which requires
that the statement of cash flows explain the change during the period in the total of cash, cash equivalents and restricted cash, and
that restricted cash be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts
shown on the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_znqF97s7g8Lh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_zBs2RLvzjAjc" style="display: none"&gt;Schedule
of Cash and Restricted Cash Reported in Financial Statements&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221231_zgfjJo1g37Bk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20211231_zMMgvi8g2bna" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zCto8Tm5oUn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,137&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zZyAeWp60JW2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzFrt_zILdZDALoKAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included deposits and other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3793"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzFrt_z2ZAQpqlkhsl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,237&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zVm0a5IQ5yTj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34466">&lt;p id="xdx_898_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_znqF97s7g8Lh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash and restricted cash reported within the balance sheet dates that comprise the total
of the same such amounts shown in the consolidated statements of cash flows in accordance with ASU 2016-18 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_zBs2RLvzjAjc" style="display: none"&gt;Schedule
of Cash and Restricted Cash Reported in Financial Statements&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221231_zgfjJo1g37Bk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20211231_zMMgvi8g2bna" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zCto8Tm5oUn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,137&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCzFrt_zZyAeWp60JW2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted cash included within prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RestrictedCashAndCashEquivalentsNoncurrent_iI_pn3n3_maCCERCzFrt_zILdZDALoKAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Restricted cash included deposits and other noncurrent assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3793"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCzFrt_z2ZAQpqlkhsl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total cash and restricted cash as shown in the consolidated statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;590&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,237&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52103"
      unitRef="USD">372000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52104"
      unitRef="USD">2137000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52105"
      unitRef="USD">100000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52106"
      unitRef="USD">100000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsNoncurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52107"
      unitRef="USD">118000</us-gaap:RestrictedCashAndCashEquivalentsNoncurrent>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52108"
      unitRef="USD">590000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52109"
      unitRef="USD">2237000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34529">&lt;p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z4l0MaWbREY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zLQonvMqitQ6"&gt;Machinery
and equipment&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery
and equipment are stated at cost, less accumulated depreciation, and includes assets purchased under financing leases. Depreciation is
computed using the straight-line method over the estimated useful lives of the assets, generally over a period of &lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__srt--RangeAxis__srt--MinimumMember_zPTKg28syHZ2" title="Property plant and equipment useful life"&gt;3&lt;/span&gt; to &lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__srt--RangeAxis__srt--MaximumMember_zCXI6lxeTaw3" title="Property plant and equipment useful life"&gt;5&lt;/span&gt; years. For equipment
purchased under financing leases, Calidi depreciates the equipment based on the shorter of the useful life of the equipment or the term
of the lease, ranging from 3 to 5 years, depending on the nature and classification of the financing lease. Maintenance and repairs are
expensed as incurred whereas significant renewals and betterments are capitalized. When assets are retired or otherwise disposed of,
the cost and the related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is reflected
in Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="AsOf2022-12-31_srt_MinimumMember"
      id="ixv-52110">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="AsOf2022-12-31_srt_MaximumMember"
      id="ixv-52111">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34542">&lt;p id="xdx_844_eus-gaap--LesseeLeasesPolicyTextBlock_zgr388Lk07q9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zl2r22ObTiIe"&gt;Leases&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Calidi determines if an arrangement is a lease at inception. Leases are
classified as either finance or operating, with classification affecting the pattern of expense recognition in the consolidated statements
of operations. When determining whether a lease is a finance lease or an operating lease, ASC 842 does not specifically define criteria
to determine &#x201c;major part of remaining economic life of the underlying asset&#x201d; and &#x201c;substantially all of the fair value
of the underlying asset.&#x201d; For lease classification determination, Calidi continues to use: (i) greater than or equal to 75% to
determine whether the lease term is a major part of the remaining economic life of the underlying asset; and (ii) greater than or equal
to 90% to determine whether the present value of the sum of lease payments is substantially all of the fair value of the underlying asset.
Calidi accounts for the lease and non-lease components as a single lease component.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
operating leases, Calidi recognizes right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities for leases with terms greater than
twelve months in the consolidated balance sheet, while leases with terms of twelve months or less are not capitalized. ROU assets represent
the right to use an underlying asset during the lease term and lease liabilities represent the obligation to make lease payments arising
from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments
over the lease term. As most leases do not provide an implicit rate, Calidi uses an incremental borrowing rate based on the information
available at commencement date in determining the present value of lease payments. Calidi uses the implicit rate when it is readily determinable.
The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Lease terms may include options to
extend or terminate the lease when it is reasonably certain that Calidi will exercise that option. Lease expense for lease payments is
recognized on a straight-line basis over the lease term. Calidi discloses the amortization of ROU assets and operating lease payments
as a net amount, &#x201c;Amortization of right-of-use assets and liabilities&#x201d;, on the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Finance
leases are included in machinery and equipment, and in finance lease liabilities, current and noncurrent, in the consolidated balance
sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34573">&lt;p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zeaWklj7rcJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zvSUOsFzXf7l"&gt;Impairment
of long-lived assets&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
assesses the impairment of long-lived assets, which consist primarily of right-of-use assets for operating leases and machinery and equipment,
whenever events or changes in circumstances indicate that such assets might be impaired and the carrying value may not be recoverable.
If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the expected undiscounted
future cash flows attributable to the asset are less than the carrying amount of the asset, an impairment loss equal to the excess of
the asset&#x2019;s carrying value over its fair value is recorded in Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2022-01-012022-12-31" id="ixv-34584">&lt;p id="xdx_848_eus-gaap--BusinessCombinationsPolicy_zoe6sVxdxrGi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zI2ezN1FSMoi"&gt;Business
combinations and asset acquisitions&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a
business combination or asset acquisition by first applying a screen test analysis to determine if substantially all of the fair value
of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the screen test
is met, the transaction is accounted for as an asset acquisition. If the screen test is not met, further determination is required to
assess if Calidi acquired inputs and processes that have the ability to create outputs, which would meet the requirements of a business
combination. If determined to be a business combination, Calidi accounts for the transaction under the acquisition method of accounting
as indicated in ASC 805, &lt;i&gt;Business Combinations &lt;/i&gt;(&#x201c;ASC 805&#x201d;), which requires the acquiring entity in a business combination
to recognize the fair value of all assets acquired, liabilities assumed, and any non-controlling interest in the acquiree and establishes
the acquisition date as the fair value measurement point.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates whether identifiable assets are similar by assessing the existence of interdependency between the identifiable assets, and
by considering the nature of each single identifiable asset and the risks associated with managing and creating outputs from the assets.
If determined to be an asset acquisition of a single identifiable asset or group of similar identifiable assets, then Calidi accounts
for the transaction under ASC 805-50 and recognizes assets acquired and liabilities assumed based on the cost to the acquiring entity
on a relative fair value basis, which includes transaction costs in addition to consideration given. Consideration given in cash is measured
by the amount of cash paid and non-cash consideration is measured based on its fair value at the time of issuance. Transaction costs
of the asset acquisition are included in the consideration paid for an acquired asset. Goodwill is not recognized in an asset acquisition
and any excess consideration transferred over the fair value of the net assets acquired is allocated to the identifiable assets based
on relative fair values. When accounting for an asset acquisition that includes in-process research and development (&#x201c;IPR&amp;amp;D&#x201d;)
assets and costs, Calidi applies the requirements under ASC 730, &lt;i&gt;Research and Development, &lt;/i&gt;which requires IPR&amp;amp;D assets and
costs to be expensed as of the acquisition date, unless the IPR&amp;amp;D has an alternative future use. Cash payments for IPR&amp;amp;D assets
acquired in an asset acquisition are classified in operating activities in the consolidated statements of cash flows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
assesses the terms of the asset acquisition to determine whether consideration payable at a future date is contingent consideration or
seller financing. If the payment depends on the occurrence of a specified future event or the meeting of a condition and the event or
condition is substantive, the additional consideration is accounted for as contingent consideration. If the additional payment depends
only on the passage of time or is based on a future event or the meeting of a condition that is not substantive, the arrangement is accounted
for as seller financing. Contingent consideration payments accounted at a later date are recognized when the contingency is resolved
and the consideration is paid or becomes payable (unless the contingent consideration meets the definition of a derivative or is probable
that a liability has been incurred and the amount can be reasonably estimated, in which case the amount is accounted for separately and
becomes part of the basis in the asset acquired). Upon recognition of the contingent consideration payment, the amount is capitalized
as part of the cost of the assets acquired and allocated to increase the eligible assets on a relative fair value basis. However, if
the contingent consideration is related to IPR&amp;amp;D assets with no alternative future use, the amount of the contingent payment is expensed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
amounts expensed as IPR&amp;amp;D without alternative future use are part of research and development presented separately on the consolidated
statements of operations for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
were no business combinations during the years ended December 31, 2022 and 2021. See Note 3 for certain asset acquisitions during the
year ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2022-01-012022-12-31" id="ixv-34624">&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zMZiVFZE3XPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_861_ztD5NKGZClW5"&gt;Fair
value option of accounting&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
financial instruments contain various embedded derivatives which may require bifurcation and separate accounting of those derivatives
apart from the entire host instrument, if eligible, ASC 825, &lt;i&gt;Financial Instruments&lt;/i&gt; allows issuers to elect the fair value option
(&#x201c;FVO&#x201d;) of accounting for those instruments. The FVO may be elected on an instrument-by-instrument basis and is irrevocable
unless a new election date occurs. The FVO allows the issuer to account for the entire financial instrument at fair value with subsequent
remeasurements of that fair value recorded through the statements of operations at each reporting date. A financial instrument is generally
eligible for the FVO if, amongst other factors, no part of the convertible, or contingently convertible, instrument is classified in
stockholder&#x2019;s equity and the instrument does not contain a beneficial conversion feature at issuance. In addition, because a contingent
beneficial conversion feature, if any, is not separately recognized within stockholders&#x2019; equity at the issuance date, a convertible
debt instrument with a contingent beneficial conversion feature is therefore eligible for the FVO if all other criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on the eligibility assessment discussed above, Calidi concluded that its contingently convertible notes payable and certain term notes
payable are eligible for the FVO and accordingly elected the FVO for those debt instruments. This election was made because of operational
efficiencies in valuing and reporting for these debt instruments in their entirety at each reporting date (see also Note 4 and Note 8
for additional disclosures).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently
convertible notes payable and related party contingently convertible notes payable, which include the related contingently issuable warrants,
(collectively referred to as &#x201c;CCNPs&#x201d;), contain a number of embedded derivatives, such as settlement of the contingent conversion
features with variable number of shares of common stock, features which require bifurcation and separate accounting under GAAP, for which
Calidi elected the FVO for the entire CCNP instrument (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition, as of December 31, 2021, certain term notes payable and related party term notes payable were issued with separately exercisable
and freestanding warrants to purchase common stock, were issued with substantial discounts at issuance and contained certain embedded
derivatives to be bifurcated and accounted for separately for those term notes, unless the FVO is eligible and elected. Accordingly,
for the year ended December 31, 2021, Calidi qualified for and elected the FVO for the entire term notes payable instruments, for which
such election was no longer applicable for the year ended December 31, 2022 primarily due to the maturity and extension of those term
notes. Accordingly, as of December 31, 2022, there are no term notes that are accounted for under the FVO (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
CCNP, inclusive of its respective accrued interest at the stated interest rates (collectively referred to as the &#x201c;FVO debt instruments&#x201d;)
was initially recorded at fair value as liabilities on the consolidated balance sheets and was subsequently re-measured at fair value
at the end of each reporting period presented within the consolidated financial statements. The changes in the fair value of the FVO
debt instruments are recorded in changes in fair value of debt and change in fair value of debt &#x2014; related party, included as a
component of other income and expenses, net, in the consolidated statements of operations. The change in fair value related to the accrued
interest component is also included within the single line of change in fair value of debt and change in fair value of debt &#x2014; related
party on the consolidated statements of operations. See additional information on valuation methodologies and significant assumptions
used in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34663">&lt;p id="xdx_842_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zUbAw5S3UhMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_z3maM0qGiNTc"&gt;Fair
value measurements&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
follows ASC 820, &lt;i&gt;Fair Value Measurement&lt;/i&gt;, which among other things, defines fair value, establishes a consistent framework for
measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring
or nonrecurring basis. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants. Accordingly, fair value is a market-based measurement determined based
on assumptions that market participants would use in pricing an asset or liability. The fair value hierarchy requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820 establishes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last
unobservable, that may be used to measure fair value, which are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Quoted
    prices in active markets for identical assets and liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inputs
    other than Level 1 that are observable, either directly or indirectly, such as quoted market prices for similar assets or liabilities;
    quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data
    for substantially the full term of the assets or liabilities; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
    3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable
    inputs in which there is little or no market data and that are significant to the fair value of the assets or liabilities, which
    require the reporting entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
quoted market prices are available in active markets, the fair value of assets and liabilities is estimated within Level 1 of the valuation
hierarchy. If quoted prices are not available, then fair values are estimated by using pricing models, quoted prices of assets and liabilities
with similar characteristics, or discounted cash flows, within Level 2 of the valuation hierarchy. In cases where Level 1 or Level 2
inputs are not available, the fair values are estimated by using inputs within Level 3 of the hierarchy. See Note 4 for fair value measurements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:StockholdersEquityPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34731">&lt;p id="xdx_844_eus-gaap--StockholdersEquityPolicyTextBlock_zeyoDMCJlUii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;Classification
of Founders, Series A-1, Series A-2 and Series B convertible preferred stock&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span&gt;&lt;span id="xdx_861_zkXGbNwLEBzj" style="display: none"&gt;Classification
of Founders, Series A-1, and Series A-2 convertible preferred stock&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has classified its Founders, Series A-1, Series A-2 and Series B convertible preferred stock (collectively &#x201c;Convertible Preferred
Stock&#x201d;) outside of permanent equity because the Convertible Preferred Stock contains certain redemption features that result in
those shares being redeemable upon the occurrence of certain events that are not solely within Calidi&#x2019;s control, including liquidation,
sale or transfer of control. Accordingly, the Convertible Preferred Stock is recorded outside of permanent equity and is subject to the
classification guidance provided under ASC 480-10-S99. Because dividends are not contractually required to be accrued on the Convertible
Preferred Stock as there is no stated or required dividend rate per annum, Calidi is not required the accrete dividends into the carrying
amount of the Convertible Preferred Stock in anticipation of a future contingent event or redemption value. Accordingly, Calidi did not
adjust the carrying values of the Convertible Preferred Stock to the respective liquidation preferences of such shares because of the
uncertainty of whether or when such events would occur. As of December 31, 2022 and 2021, no events have occurred that would require
such an adjustment to carrying value of Convertible Preferred Stock (see Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityPolicyTextBlock>
    <us-gaap:DerivativesPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34746">&lt;p id="xdx_843_eus-gaap--DerivativesPolicyTextBlock_zcbgWhnU4Nji" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_864_zjXC2SYB8nW4"&gt;Derivative
financial instruments&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Calidi evaluates all of its financial
instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives
in accordance with ASC 815 &lt;i&gt;Derivatives and Hedging&lt;/i&gt;. Calidi values its derivatives using the Black-Scholes option-pricing model
or other acceptable valuation models, as applicable, with the assistance of valuation specialists. Derivative instruments accounted for
as liabilities are valued at inception and subsequent valuation dates for each reporting period the derivative instrument remains outstanding.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities, is re-assessed at
each reporting period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
reviews the terms of other financial instruments such as convertible and contingently convertible secured debt, equity instruments, including
warrants and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion
options that are required to be bifurcated and accounted for separately as a derivative financial instrument in accordance with ASC 815.
Additionally, in connection with the issuance of financing instruments, Calidi may issue freestanding options or warrants, including
options or warrants to non-employees in exchange for consulting or other services performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluates equity or liability classification for common stock warrants in accordance with ASC 480, &lt;i&gt;Distinguishing Liabilities from
Equity&lt;/i&gt;, and ASC 815 and accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the
holder the option of net cash settlement or it otherwise does not meet other equity classification criteria. Calidi accounts for common
stock warrants as equity if the contract requires physical settlement or net physical settlement or if Calidi has the option of physical
settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified
as liabilities are initially recorded at fair value and remeasured at fair value at each subsequent reporting period with the offset
adjustments recorded in change in fair value of warrant liability within the consolidated statements of operations. Common stock warrants
classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, Calidi does not have any freestanding derivative financial instruments, or embedded derivative financial
instruments that were accounted for separately from its host contract pursuant to ASC 815 and the above discussion on the FVO debt instruments
(see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:DebtPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34771">&lt;p id="xdx_841_eus-gaap--DebtPolicyTextBlock_zX78vwsHVmo9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zuh3w6deTuL3"&gt;Debt
issuance costs&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred to obtain debt financings are deferred and are amortized over the term of the debt using the effective interest
method for all debt financings in which the fair value option has not been elected. Debt
issuance costs on debt financings in which the fair value option is not elected are recorded as a reduction to the carrying value of
the debt and are amortized to interest expense or interest expense &#x2014; related party, as applicable, in the consolidated statements
of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
any debt financing in which Calidi has elected the fair value option, any debt issuance costs associated with the debt financing are
immediately recognized in interest expense in the consolidated statements of operations and are not deferred (see above discussion on
the FVO election and Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtPolicyTextBlock>
    <CLDI:BeneficialConversionFeaturesPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34803">&lt;p id="xdx_84A_ecustom--BeneficialConversionFeaturesPolicyTextBlock_zCqB3RCoabo2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_869_zopnIYXJKrS1"&gt;Beneficial
conversion features&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the January 1, 2021 adoption of ASU 2020-06, convertible debt or equity financings in which other financial instruments are concurrently
issued, such as warrants or common stock, if the amount allocated to a convertible debt or convertible preferred stock instrument results
in an effective per share conversion price that is less than the fair value of Calidi&#x2019;s preferred stock or common stock on the
issuance date, the intrinsic value of this beneficial conversion feature (&#x201c;BCF&#x201d;) is recorded as a discount to the convertible
instrument, with a corresponding increase to additional paid in capital. The BCF discount is equal to the difference between the effective
conversion price and the fair value of Calidi&#x2019;s convertible preferred stock or common stock at the issuance date, unless limited
by the remaining proceeds allocated to the convertible debt or preferred stock instrument. The resulting discount on convertible notes,
if any, is amortized to interest expense over the term of the convertible debt, while the resulting discount on convertible preferred
stock, if any, is recognized as a deemed dividend. Beginning on the January 1, 2021 adoption date, Calidi is no longer required to perform
a BCF evaluation in such convertible debt or equity financings in which other financial instruments are concurrently issued, among other
changes implemented by this new standard.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:BeneficialConversionFeaturesPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34814">&lt;p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_zNJfLi5db2w5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zYlL4kpSRB6c"&gt;Revenue
recognition&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
date, Calidi has not generated any revenues from commercial products. Calidi analyzes its research collaboration arrangements to assess
whether they are within the scope of ASC Topic 808, &lt;i&gt;Collaborative Arrangements&lt;/i&gt; (&#x201c;ASC 808&#x201d;), to determine whether such
arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed
to significant risks and rewards that are dependent on the commercial success of such activities. To the extent the arrangement is within
the scope of ASC 808, Calidi assesses whether aspects of the arrangement is within the scope of other accounting literature.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
Calidi concludes that some or all aspects of the arrangement represent a transaction with a customer, Calidi accounts for those aspects
of the arrangement within the scope of ASC Topic 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt; (&#x201c;ASC 606&#x201d;), by applying
the following five-step model: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance
obligations in the contract, including whether they are distinct within the context of the contract; (iii) determination of the transaction
price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations in
the contract; and (v) recognition of revenue when, or as, performance obligations are satisfied.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
a contract is determined to be within the scope of ASC 606 at inception, Calidi assesses the goods or services promised within the contract,
determines which of those goods and services are performance obligations, and assesses whether each promised good or service is distinct.
Calidi considers the intended benefit of the contract in assessing whether a promised good or service is separately identifiable from
other promises in the contract. If a promised good or service is not distinct, Calidi combines that good or service with other promised
goods or services until it identifies a bundle of goods or services that is distinct. Calidi may provide options to additional goods
or services in such arrangements exercisable at a customer&#x2019;s discretion. Calidi assesses if these options provide a material right
to the customer and if so, they are considered performance obligations. The identification of material rights requires judgments related
to the determination of the value of the underlying good and services to the optional price, if any, that may be offered.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
determines the transaction price based on the amount of consideration that Calidi expects to receive for transferring the promised goods
or services in the contract. Consideration may be fixed, variable, or a combination of both. Calidi then allocates the transaction price
to each performance obligation based on the relative standalone selling prices (&#x201c;SSP&#x201d;). SSP is determined at contract inception
and is not updated to reflect changes between contract inception and when the performance obligations are satisfied. In developing the
SSP for a performance obligation, Calidi considers applicable market conditions and relevant entity-specific factors, including factors
that were contemplated in negotiating the agreement with the customer and estimated costs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
the consideration promised in a contract includes a variable amount, Calidi estimates the amount of consideration to which it will be
entitled by using the expected value method or the most likely amount method. Calidi includes the unconstrained amount of estimated variable
consideration in the transaction price. The amount included in the transaction price is constrained to the amount for which it is probable
that a significant reversal of cumulative revenue recognized will not occur. At each reporting period, Calidi re-evaluates the estimated
variable consideration included in the transaction price and any related constraint, and if necessary, adjusts its estimate of the overall
transaction price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recognizes revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance
obligation is satisfied, either at a point in time or over time, and if over time, recognition is based on the use of an output or input
method. Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue in Calidi&#x2019;s consolidated
balance sheets. If the related performance obligation is expected to be satisfied within the next twelve months, deferred revenue will
be classified in current liabilities. Revenue recognized, if any, prior to contractual billings made to the customer, and if Calidi expects
to have an unconditional right to receive the consideration in the next twelve months, these contractual assets are included in other
current assets in Calidi&#x2019;s consolidated balance sheets. As of December 31, 2022, there is no deferred revenue or contractual assets
recorded. See Note 12 for contractual assets balances as of December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
further analyzes changes to contracts from customers to assess whether they qualify as a contract modification within the scope of ASC
606. Calidi considers that a contract modification exists when the parties to a contract approve a modification that either creates new,
or changes, existing enforceable rights and obligations of the parties to the contract. Calidi considers that a contract approval could
be approved in writing, by oral agreement, or implied by customary practices. Whenever a change in the scope or price, or both, of a
contract is approved by the parties to the contract, Calidi analyzes whether the contract modification qualifies as a separate contract
or a contract combination.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for a contract modification as a separate contract when (i) the scope of the contract increases because of the addition of promised
goods or services that are distinct and (ii) the price of the contract increases by an amount of consideration that reflects Calidi&#x2019;s
SSP of the additional promised goods or services and any appropriate adjustments to that price to reflect the circumstances of the particular
contract. If the modification is not accounted for as a separate contract, Calidi analyzes whether one of the following should occur:
(i) a termination of the original contract and the creation of a new contract, (ii) a cumulative catch-up adjustment to the original
contract, or (iii) a combination of (i) and (ii) in a way that faithfully reflects the economics of the transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues
recognized during the years ended December 31, 2022 and 2021, have been recorded under ASC 606 from a service agreement with a customer
that was completed during the year ended December 31, 2022 (see Note 12).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:CostOfSalesPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34871">&lt;p id="xdx_840_eus-gaap--CostOfSalesPolicyTextBlock_zUt3lMKnC0M5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_zXXBBdcoNoY6"&gt;Cost
of revenues&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost
of revenues generally consist of cost of materials, direct labor including benefits and stock-based compensation, equipment and infrastructure
expenses associated with performing the services for the customer contract. Infrastructure expenses include depreciation of laboratory
equipment and certain allocated costs such as rent, insurance and information technology.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CostOfSalesPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34894">&lt;p id="xdx_843_eus-gaap--IncomeTaxPolicyTextBlock_zzrRuA386L93" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_861_zKNDS9yFfWBg"&gt;Income
taxes&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for income taxes in accordance with ASC 740, &lt;i&gt;Income Taxes&lt;/i&gt;, using the asset and liability method, which requires the recognition
of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated
financial statements or in Calidi&#x2019;s tax returns. Deferred taxes are determined based on the difference between the consolidated
financial statement and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are
expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. Calidi assesses the
likelihood that its deferred tax assets will be realized and, to the extent it believes, based upon the weight of available evidence,
that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established
through a charge to income tax expense. The potential for recovery of deferred tax assets is evaluated by analyzing carryback capacity
in periods with taxable income, reversal of existing taxable temporary differences and estimating the future taxable profits expected
and considering prudent and feasible tax planning strategies. Calidi&#x2019;s judgments regarding future taxable income may change over
time due to changes in market conditions, changes in tax laws, tax planning strategies or other factors. If Calidi&#x2019;s assumptions
and consequently its estimates change in the future, the valuation allowance may be increased or decreased, which may have a material
impact on Calidi&#x2019;s consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
accounts for uncertainty in income taxes recognized in the consolidated financial statements by applying a two-step process to determine
the amount of tax benefit to be recognized, if any. First, the tax position must be evaluated to determine the likelihood that it will
be sustained upon external examination by the taxing authorities. If the tax position is deemed more-likely-than-not to be sustained,
the tax position is then assessed to determine the amount of benefit to recognize in the consolidated financial statements. The amount
of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement.
The provision for income taxes includes the effects of any resulting tax reserves, or unrecognized tax benefits, that are considered
appropriate as well as the related net interest and penalties. Calidi recognizes any interest and penalties related to uncertain tax
positions in income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2022 and 2021.
Calidi is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material
deviation for the years ended December 31, 2022 and 2021. Calidi is currently unaware of any tax issues under review.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 22, 2017, the United States enacted major federal tax reform legislation, Public Law No. 115-97, commonly referred to as the
2017 Tax Cuts and Jobs Act (&#x201c;2017 Tax Act&#x201d;), which enacted a broad range of changes to the Internal Revenue Code. Changes
to taxes on corporations impacted by the 2017 Tax Act include, but are not limited to, lowering the U.S. federal tax rates to a 21% flat
tax rate, eliminating the corporate alternative minimum tax (&#x201c;AMT&#x201d;), imposing additional limitations on the deductibility
of interest and net operating losses, allowing any net operating loss (&#x201c;NOLs&#x201d;) generated in tax years ending after December
31, 2017 to be carried forward indefinitely and generally repealing carrybacks, reducing the maximum deduction for NOL carryforwards
arising in tax years beginning after 2017 to a percentage of the taxpayer&#x2019;s taxable income, and allowing for additional expensing
of certain capital expenditures. For tax years beginning after December 31, 2021, companies are required to capitalize all research and
development expenditures that are experimental, and laboratory related incurred in their trade or business (sometimes referred to as
a &#x201c;Section 174 Expenditure&#x201d; under the 2017 Tax Act). These Section 174 Expenditures are required to be amortized over a 5-
or 15- year period for domestic or foreign eligible expenditures, respectively. As of December 31, 2022, Calidi has capitalized approximately
$&lt;span id="xdx_90E_ecustom--CapitalizedNetOfTax_iI_pn5n6_c20221231_zTHvKkKAAcK9" title="capitalized net of tax"&gt;1.3&lt;/span&gt; million, net of taxes, of Section 174 Expenditures which will be amortized over the above periods (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the &#x201c;Cares Act&#x201d;) was enacted. The CARES Act included
loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and
back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations
to Calidi relate to the amounts received under the PPP loan program and the possible forgiveness of those loans by the SBA. For the PPP
loans Calidi received in 2020 and 2021, Calidi applied for and received forgiveness on both loans in 2021 (see Note 8), which was not
taxable in the year of forgiveness. Calidi evaluated the impact of the CARES Act and determined that there was no impact to the consolidated
income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 29, 2020, California enacted Assembly Bill No. 85, which generally prohibits the total amount of refunds or credit offsets that
would otherwise be allowed for a taxable year beginning on or after January 1, 2020, and before January 1, 2023, from exceeding $&lt;span id="xdx_908_eus-gaap--TaxCreditCarryforwardValuationAllowance_iI_pn6n6_c20200629_zyVOY36LvRm5" title="Valuation allowance"&gt;5&lt;/span&gt; million.
This bill would, subject to certain exceptions related to a taxpayer&#x2019;s income, disallow a net operating loss deduction for any
taxable year beginning on or after January 1, 2020, and before January 1, 2023, and would extend the carryover period for a net operating
loss deduction disallowed by that provision, as specified. Calidi does not expect this bill will have a material impact to the consolidated
income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 21, 2020, the U.S. president has signed into law the &#x201c;Consolidated Appropriations Act, 2021&#x201d; (&#x201c;the Appropriations
Act&#x201d;) which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes
a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan
proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced
charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant.
Calidi does not expect the Appropriations Act will have a material impact to its consolidated income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 11, 2021, the American Rescue Plan Act was signed into law and contained provisions relating to extending the Employee Retention
Tax Credit, additional funding for the PPP loan and Economic Injury Disaster Loans, as well as expanded the covered employees under Section
162(m) for tax years beginning after December 31, 2026. Calidi does not expect the American Rescue Plan Act will have a material impact
to its current consolidated income tax provision.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 15, 2021, the Infrastructure Investment and Jobs Act was signed into law and contained several tax provisions including changes
to the Employee Retention Tax Credit after September 30, 2021. Calidi does not expect the Infrastructure Investment and Jobs Act will
have a material impact to its consolidated income tax provision (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Inflation Reduction Act of 2022 specifically introduces the topic of corporate alternative minimum tax (&#x201c;CAMT&#x201d;) on adjusted
financial statement income on applicable corporations for taxable years beginning after December 31, 2022. Calidi does not expect the
CAMT will have a material impact to its consolidated income tax provision (see Note 13).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
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      contextRef="AsOf2022-12-31"
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    <us-gaap:TaxCreditCarryforwardValuationAllowance
      contextRef="AsOf2020-06-29"
      decimals="-6"
      id="ixv-52113"
      unitRef="USD">5000000</us-gaap:TaxCreditCarryforwardValuationAllowance>
    <CLDI:GovernmentGrantsPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-34951">&lt;p id="xdx_848_ecustom--GovernmentGrantsPolicyTextBlock_z91ivrlAV4Ae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_865_zvDHh4EIf00e"&gt;Government
grants&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 27, 2022, the California Institute for Regenerative Medicine (&#x201c;CIRM&#x201d;) approved Calidi&#x2019;s application for a CIRM
grant for Calidi&#x2019;s continued development of the SNV1 program. CIRM awarded Calidi approximately $&lt;span id="xdx_90A_eus-gaap--GrantsReceivable_iI_pn5n6_c20221027__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zNLIOrJRWQ69" title="Grants receivables"&gt;3.1&lt;/span&gt; million of CIRM funding conditioned
that Calidi co-fund approximately $&lt;span id="xdx_90B_eus-gaap--ResearchAndDevelopmentExpense_pn5n6_c20221027__20221027__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zntaJrNF63db" title="Caldi co funded amount"&gt;0.8&lt;/span&gt; million under the requirements of the CIRM application. On December 28, 2022, Calidi received
the Notice of Award from CIRM for this grant and Calidi expects to be able to draw the funds over the next 18 months based on the operational
milestones defined in the grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Proceeds
from the CIRM grant are recognized over the period necessary to match the related research and development expenses when it is probable
that Calidi has complied with the CIRM conditions and will receive the proceeds pursuant to the milestones defined in the grant as reimbursement
of those expenditures. The CIRM grant proceeds, if any, received in advance of having incurred the related research and development expenses
are recorded in accrued expenses and other current liabilities and recognized as other income on Calidi&#x2019;s consolidated statement
of operations when the related research and developments expenses are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, &lt;span id="xdx_902_eus-gaap--GrantsReceivable_iI_do_c20221231__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_z2LY30VBOfle" title="Grants receivables"&gt;no&lt;/span&gt; amounts were received by Calidi from the CIRM grant. On January 17, 2023, Calidi received the first payment
of $&lt;span id="xdx_908_eus-gaap--ProceedsFromContributedCapital_c20220101__20221231__us-gaap--AwardTypeAxis__custom--CaliforniaInstituteForRegenerativeMedicineGrantsMember__us-gaap--TypeOfArrangementAxis__custom--SNV1ProgramMember_zMnuYbTr925k" title="Proceeds from grants"&gt;740,000&lt;/span&gt; from CIRM for this grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:GovernmentGrantsPolicyTextBlock>
    <us-gaap:GrantsReceivable
      contextRef="AsOf2022-10-27_custom_CaliforniaInstituteForRegenerativeMedicineGrantsMember_custom_SNV1ProgramMember"
      decimals="-5"
      id="ixv-52114"
      unitRef="USD">3100000</us-gaap:GrantsReceivable>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2022-10-272022-10-27_custom_SNV1ProgramMember"
      decimals="-5"
      id="ixv-52115"
      unitRef="USD">800000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:GrantsReceivable
      contextRef="AsOf2022-12-31_custom_CaliforniaInstituteForRegenerativeMedicineGrantsMember_custom_SNV1ProgramMember"
      decimals="0"
      id="ixv-52116"
      unitRef="USD">0</us-gaap:GrantsReceivable>
    <us-gaap:ProceedsFromContributedCapital
      contextRef="From2022-01-012022-12-31_custom_CaliforniaInstituteForRegenerativeMedicineGrantsMember_custom_SNV1ProgramMember"
      decimals="0"
      id="ixv-52117"
      unitRef="USD">740000</us-gaap:ProceedsFromContributedCapital>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2022-01-012022-12-31" id="ixv-34986">&lt;p id="xdx_843_eus-gaap--ResearchAndDevelopmentExpensePolicy_zrQ3I7mmA884" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86F_zOlNXFLiYWt2"&gt;Research
and development expenses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Research
and development expenses are expensed as incurred. Research and development expenses consist of costs incurred to discover, research
and develop drug candidates, including compensation-related expenses for research and development personnel, including stock-based compensation
expense, preclinical and clinical activities, costs of manufacturing, overhead expenses including facilities and laboratory expenses,
materials and supplies, amounts paid to consultants and outside service providers, and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upfront
and annual license payments related to acquired technologies or technology licenses which have not yet reached technological feasibility
and have no alternative future use are also included in research and development expense in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35001">&lt;p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zTSCdJxw04u" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zaFbqVy6gbX1"&gt;General
and administrative expenses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General
and administrative expenses consist primarily of salaries and related costs, including stock-based compensation expense, for personnel
in executive, finance and accounting, business development, operations and administrative functions. General and administrative expenses
also include fees for legal, patent prosecution, legal settlements, consulting, charge off of deferred financing costs for aborted or
terminated financing offerings, accounting and audit services as well as insurance, outside service providers, direct and allocated facility-related
costs and depreciation and amortization.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <CLDI:ForeignCurrencyTranslationAdjustmentsAndOtherComprehensiveIncomeOrLossPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35012">&lt;p id="xdx_840_ecustom--ForeignCurrencyTranslationAdjustmentsAndOtherComprehensiveIncomeOrLossPolicyTextBlock_zBF7oXYclIo8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zwf4s2naTOEh"&gt;Foreign
currency translation adjustments and other comprehensive income or loss&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;StemVac,
Calidi&#x2019;s wholly owned subsidiary, is located and operates in Germany and its functional currency is the Euro. Calidi Australia,
Calidi&#x2019;s wholly owned subsidiary, is located and operates in Australia and its functional currency is the Australian Dollar (&#x201c;AUD&#x201d;).
Accordingly, StemVac&#x2019;s and Calidi Australia&#x2019;s assets and liabilities are translated using respective published exchange rates
in effect at the consolidated balance sheet date. Expenses and cash flows are translated using respective approximate weighted average
exchange rates for the reporting period. Resulting foreign currency translation adjustments are recorded as other comprehensive income
or loss, net of tax, in the consolidated statements of comprehensive income or loss and included as a component of accumulated other
comprehensive income or loss on the consolidated balance sheets. For the years ended December 31, 2022 and 2021, comprehensive loss includes
such foreign currency translation adjustments and was insignificant for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:ForeignCurrencyTranslationAdjustmentsAndOtherComprehensiveIncomeOrLossPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35023">&lt;p id="xdx_849_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zkmWj36szEzk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86B_z1RAmp0oT3Bb"&gt;Foreign
currency transaction gains and losses&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
transactions denominated in currencies other than the U.S. dollar, Calidi recognizes foreign currency transaction gains and losses in
the consolidated statements of operations and classifies the gain or loss based on the nature of the item that generated it. Calidi&#x2019;s
foreign currency transaction gains and losses are principally generated by intercompany transfers to StemVac denominated in Euros to
pay for the research and development activities performed by StemVac under an intercompany development agreement with Calidi. Furthermore,
Calidi&#x2019;s foreign currency transaction gains and losses include intercompany transfers to Calidi Australia denominated in AUD to
pay for the research and development activities performed by Calidi Australia. These foreign currency remeasurement gains and losses
are included in other income and expenses, net, and were insignificant for all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35034">&lt;p id="xdx_845_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zMus7w46sYf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86D_z0OXaPAdUUBc"&gt;Stock-based
compensation&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recognizes compensation expense related to employee option grants and restricted stock grants, if any, in accordance with ASC 718, &lt;i&gt;Compensation
&#x2014; Stock Compensation&lt;/i&gt; (&#x201c;ASC 718&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
measures all stock options and other stock-based awards granted based on the fair value of the award on the date of the grant and recognizes
compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award.
Calidi has elected to recognize forfeitures as they occur. The reversal of compensation cost previously recognized for an award that
is forfeited because of a failure to satisfy a service condition is recognized in the period of the forfeiture. Generally and unless
otherwise specified, Calidi grants stock options with service-based only vesting conditions and records the expense for these awards
using the straight-line method over the requisite service period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
classifies stock-based compensation expense in its consolidated statements of operations in the same manner in which the award recipient&#x2019;s
payroll costs are classified or in which the award recipients&#x2019; service payments are classified.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
estimates the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American
Institute of Certified Public Accountants&#x2019; Technical Practice Aid, &lt;i&gt;Valuation of Privately-Held Company Equity Securities Issued
as Compensation&lt;/i&gt;. Each valuation methodology includes estimates and assumptions that require Calidi&#x2019;s judgment. These estimates
and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company
information, the prices at which Calidi sold convertible preferred stock and common stock to third parties in arms&#x2019; length transactions,
the rights and preferences of securities senior to Calidi&#x2019;s common stock at the time, and the likelihood of achieving a liquidity
event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in materially
different fair values of stock options at each valuation date, as applicable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of each stock option grant is estimated using the Black-Scholes option-pricing model. Calidi is a private company and lacks
company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical
volatility of a publicly traded set of peer companies within the biotechnology industry with characteristics similar to Calidi. The expected
term of Calidi&#x2019;s stock options has been determined utilizing the &#x201c;simplified&#x201d; method for awards that qualify as &#x201c;plain-vanilla&#x201d;
options provided under &lt;i&gt;Staff Accounting Bulletin, Topic 14&lt;/i&gt;, or SAB Topic 14, as necessary. The risk-free interest rate is determined
by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the
expected term of the award. Expected dividend yield is zero, based on the fact that Calidi has never paid cash dividends and does not
expect to pay any cash dividends in the foreseeable future.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35075">&lt;p id="xdx_841_eus-gaap--EarningsPerSharePolicyTextBlock_zFkIGc6Ntco3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_867_zLaEfhMYfD34"&gt;Net
loss per common share&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Earnings
per share attributable to common stockholders is calculated using the two-class method, which is an earnings allocation formula that
determines earnings per share for the holders of Calidi&#x2019;s common shares and participating securities. Although Calidi&#x2019;s Convertible
Preferred Stock contain participating rights in any dividend declared and paid by Calidi and are therefore participating securities,
the Convertible Preferred Stock has no stated dividends and Calidi has never paid any cash dividends and does not plan to pay any dividends
in the foreseeable future. Net loss attributable to common stockholders and participating securities is allocated to each share on an
if-converted basis as if all of the earnings for the period had been distributed. However, the participating securities do not include
a contractual obligation to share in the losses of Calidi and are not included in the calculation of net loss per share in the periods
that have a net loss. In addition, common stock equivalent shares (whether or not participating) are excluded from the computation of
diluted earnings per share in periods in which they have an anti-dilutive effect on net loss per common share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Diluted
net loss per share is computed using the more dilutive of (a) the two-class method or (b) the if-converted method and treasury stock
method, as applicable. Contingently convertible notes payable and contingently convertible SAFEs were not included for purposes of calculating
the number of diluted shares outstanding as the number of dilutive shares is based on a conversion contingency associated with the completion
of a future financing event that had not occurred, and the contingency was not resolved, in the reporting periods presented herein. In
periods in which Calidi reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders
is the same as basic net loss per share attributable to common stockholders since dilutive common shares are not assumed to have been
issued if their effect is anti-dilutive. Diluted net loss per share is equivalent to basic net loss per share for the periods presented
herein because common stock equivalent shares from the Convertible Preferred Stock, convertible notes, stock option awards and outstanding
warrants to purchase common stock (see Note 10) were antidilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zLSPDKPCueXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the twelve months ended December 31, 2022 and
2021 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B6_znrZBqbPoCNf"&gt;Schedule
of Computation of Diluted Net Loss per Common Share&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zmnTbsMneOMd" style="width: 16%; text-align: right" title="Stock Options"&gt;23,914&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zbz0hShbLjp2" style="width: 16%; text-align: right" title="Stock Options"&gt;21,886&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zCIAe3mxxpyc" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zICgmmZdxN6j" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Founders preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zcfvFilT1k5i" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zOuSiPmCGsC9" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A-1 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_z2nm47SF2Oi" style="text-align: right" title="Series A-1 preferred stock"&gt;4,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_zCicNMBA7VMe" style="text-align: right" title="Series A-1 preferred stock"&gt;4,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A-2 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zcFO9tszzsag" style="text-align: right" title="Series A-2 preferred stock"&gt;2,545&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zkgSyo4cmGG4" style="text-align: right" title="Series A-2 preferred stock"&gt;2,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20221231_zHA9PYLzyYti" style="text-align: right" title="Convertible notes payable"&gt;437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20211231_z1y653EB1dNe" style="text-align: right" title="Convertible notes payable"&gt;844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F25_z9bk7tqxLOlg"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20221231_fKDEp_zdscUb2AWhqh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3880"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20211231_fKDEp_z6mk6zbAlJdh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3882"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F23_znwq9bFrh4ad"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20221231_fKDIp_zBCJxQjZwAg8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3884"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20211231_fKDIp_zuY9kOpqBab7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3886"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--CommonStockEquivalents_iI_pn3n3_c20221231_zII6ZwtTQTKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;45,664&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CommonStockEquivalents_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zO9Yu8ONadhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;43,636&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F0C_zfVkrXKAMIya"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zBu9l4NHV4z7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as the
    number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the
    contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable
    until the contingency is resolved. However, there is a valuation cap that establishes a conversion ratio floor of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MinimumMember_zpqIftsLA20b" title="Conversion price"&gt;2.00&lt;/span&gt; or $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MaximumMember_z85OGaa98SM2" title="Conversion price"&gt;2.40&lt;/span&gt;,
    depending on the investor. As of December 31, 2022, one lender remains holding the contingently convertible note payable (see Note
    8). If the contingency were to have been resolved as of each reporting date, the number of antidilutive shares that would have been
    excluded from dilutive loss per share, when applying this conversion ratio floor, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220101__20221231_zA23j6LKeKS6" title="Excluded from dilutive loss, shares"&gt;576,000&lt;/span&gt; and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_z3iSd32ZtVUj" title="Excluded from dilutive loss, shares"&gt;540,000&lt;/span&gt; as of December
    31, 2022 and 2021, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F00_zxZSQP00Yenb"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_z7Qqh8nMRDh2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as the number
    of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the contingently
    convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable until the contingency
    is resolved. However, there is a conversion ratio for certain SAFEs containing a floor of $&lt;span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_z16z7btU87w7" title="Conversion price"&gt;2.00&lt;/span&gt;, $&lt;span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice2_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zkDxVpnewyRk" title="Conversion price"&gt;2.40&lt;/span&gt; or $&lt;span id="xdx_90F_ecustom--DebtInstrumentConvertibleConversionPrice3_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_ztuUkJPaX7uj" title="Conversion price"&gt;3.62&lt;/span&gt;, depending on the
    investor. If the contingency were to have been resolved on those SAFEs as of each reporting date, the number of antidilutive shares
    that would have been excluded from dilutive loss per share, when applying the respective conversion ratio floor, is estimated to
    be &lt;span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zaDjDUwGFh91" title="Excluded from dilutive loss, shares"&gt;&lt;span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zMKAO3i18Tl3" title="Excluded from dilutive loss, shares"&gt;4.8&lt;/span&gt;&lt;/span&gt; million at each of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A8_zFluVMMKdr21" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35101">&lt;p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zLSPDKPCueXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of Calidi reported net loss attributable to common stockholders for all periods presented herein, the following common stock
equivalents were excluded from the computation of diluted net loss per common share for the twelve months ended December 31, 2022 and
2021 because including them would have been antidilutive (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B6_znrZBqbPoCNf"&gt;Schedule
of Computation of Diluted Net Loss per Common Share&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Stock options&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zmnTbsMneOMd" style="width: 16%; text-align: right" title="Stock Options"&gt;23,914&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zbz0hShbLjp2" style="width: 16%; text-align: right" title="Stock Options"&gt;21,886&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrants for common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zCIAe3mxxpyc" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20211231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zICgmmZdxN6j" style="text-align: right" title="Warrants for common stock"&gt;4,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Founders preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zcfvFilT1k5i" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zOuSiPmCGsC9" style="text-align: right" title="Founders preferred stock"&gt;10,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Series A-1 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_z2nm47SF2Oi" style="text-align: right" title="Series A-1 preferred stock"&gt;4,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1ConvertiblePreferredStockMember_zCicNMBA7VMe" style="text-align: right" title="Series A-1 preferred stock"&gt;4,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Series A-2 preferred stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zcFO9tszzsag" style="text-align: right" title="Series A-2 preferred stock"&gt;2,545&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredStockMember_zkgSyo4cmGG4" style="text-align: right" title="Series A-2 preferred stock"&gt;2,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20221231_zHA9PYLzyYti" style="text-align: right" title="Convertible notes payable"&gt;437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pn3n3_c20211231_z1y653EB1dNe" style="text-align: right" title="Convertible notes payable"&gt;844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable&lt;sup id="xdx_F25_z9bk7tqxLOlg"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20221231_fKDEp_zdscUb2AWhqh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3880"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContingentlyConvertibleNotesPayable_iI_pn3n3_c20211231_fKDEp_z6mk6zbAlJdh" style="text-align: right" title="Contingently convertible notes payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3882"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible SAFE agreements&lt;sup id="xdx_F23_znwq9bFrh4ad"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20221231_fKDIp_zBCJxQjZwAg8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3884"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContingentlyConvertibleSafeAgreements_iI_pn3n3_c20211231_fKDIp_zuY9kOpqBab7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contingently convertible SAFE agreements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3886"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total common stock equivalents&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--CommonStockEquivalents_iI_pn3n3_c20221231_zII6ZwtTQTKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;45,664&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CommonStockEquivalents_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FounderConvertiblePreferredStockMember_zO9Yu8ONadhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents"&gt;43,636&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F0C_zfVkrXKAMIya"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zBu9l4NHV4z7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as the
    number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the
    contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable
    until the contingency is resolved. However, there is a valuation cap that establishes a conversion ratio floor of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MinimumMember_zpqIftsLA20b" title="Conversion price"&gt;2.00&lt;/span&gt; or $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MaximumMember_z85OGaa98SM2" title="Conversion price"&gt;2.40&lt;/span&gt;,
    depending on the investor. As of December 31, 2022, one lender remains holding the contingently convertible note payable (see Note
    8). If the contingency were to have been resolved as of each reporting date, the number of antidilutive shares that would have been
    excluded from dilutive loss per share, when applying this conversion ratio floor, is estimated as &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220101__20221231_zA23j6LKeKS6" title="Excluded from dilutive loss, shares"&gt;576,000&lt;/span&gt; and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_z3iSd32ZtVUj" title="Excluded from dilutive loss, shares"&gt;540,000&lt;/span&gt; as of December
    31, 2022 and 2021, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F00_zxZSQP00Yenb"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_z7Qqh8nMRDh2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as the number
    of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the contingently
    convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable until the contingency
    is resolved. However, there is a conversion ratio for certain SAFEs containing a floor of $&lt;span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_z16z7btU87w7" title="Conversion price"&gt;2.00&lt;/span&gt;, $&lt;span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice2_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zkDxVpnewyRk" title="Conversion price"&gt;2.40&lt;/span&gt; or $&lt;span id="xdx_90F_ecustom--DebtInstrumentConvertibleConversionPrice3_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_ztuUkJPaX7uj" title="Conversion price"&gt;3.62&lt;/span&gt;, depending on the
    investor. If the contingency were to have been resolved on those SAFEs as of each reporting date, the number of antidilutive shares
    that would have been excluded from dilutive loss per share, when applying the respective conversion ratio floor, is estimated to
    be &lt;span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zaDjDUwGFh91" title="Excluded from dilutive loss, shares"&gt;&lt;span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zMKAO3i18Tl3" title="Excluded from dilutive loss, shares"&gt;4.8&lt;/span&gt;&lt;/span&gt; million at each of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2022-12-31_us-gaap_StockOptionMember"
      decimals="-3"
      id="ixv-52118"
      unitRef="Shares">23914000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2021-12-31_us-gaap_StockOptionMember"
      decimals="-3"
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    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35254">&lt;p id="xdx_846_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zblDhQyjvxVc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86E_zJsN2f3LbBwc"&gt;Segments&lt;/span&gt;
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
executive management team, as a group, represents the entity&#x2019;s chief operating decision makers. To date, Calidi&#x2019;s executive
management team has viewed Calidi&#x2019;s operations as one segment that includes the research, development and commercialization efforts
of cell-based platforms to potentiate oncolytic virus therapies. As a result, the financial information disclosed materially represents
all of the financial information related to Calidi&#x2019;s sole operating segment. Substantially all of Calidi&#x2019;s consolidated operating
activities, including its long-lived assets, are located within the U.S. and considering Calidi&#x2019;s limited revenue operating stage,
Calidi currently has no concentration exposure to products or customers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35276">&lt;p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zBJTHCvqPTz" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_86A_zDTZRf6cWhk7"&gt;Recently
adopted accounting pronouncements&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
May 2021&lt;i&gt;,&lt;/i&gt; the FASB issued ASU No. 2021-04&lt;i&gt;, Earnings Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (&lt;/i&gt;Subtopic
470-50&lt;i&gt;), Compensation &#x2014; Stock Compensation (Topic 718), and Derivatives and Hedging &#x2014; Contracts in Entity&lt;/i&gt;&#x2019;&lt;i&gt;s
Own Equity (Subtopic 815-40): Issuer&lt;/i&gt;&#x2019;&lt;i&gt;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified
Written Call Options&lt;/i&gt; (&#x201c;ASU 2021-04&lt;i&gt;&#x201d;&lt;/i&gt;). The amendments in ASU 2021-04 provide guidance to clarify and reduce diversity
in an issuer&#x2019;s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants)
that remain equity classified after modification or exchange. The accounting standard update is effective for fiscal years beginning
after December 15, 2021. On January 1, 2022, Calidi adopted ASU 2021-04 and the standard did not have a material impact on its consolidated
financial statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <CLDI:NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35293">&lt;p id="xdx_843_ecustom--NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock_zO8gEBB6C7lc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_863_zuAw3TqQiAb"&gt;Recently
issued accounting pronouncements not yet adopted&lt;/span&gt; &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU No. 2016-13, &lt;i&gt;Financial Instruments &#x2014; Credit Losses: Measurement of Credit Losses on Financial
Instruments&lt;/i&gt; (&#x201c;ASU 2016-13&#x201d;) which amends the impairment model by requiring entities to use a forward-looking approach
based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available-for-sale
debt securities. ASU 2016-13 is effective for public business entities for fiscal years beginning after December 15, 2019, including
interim periods within those fiscal years. For all other entities, the standard is effective in fiscal years beginning after December
15, 2022, and interim periods within fiscal years beginning after December 15, 2023, with early adoption permitted. Calidi is currently
evaluating the impact the adoption of this guidance will have on its consolidated financial statements and related disclosures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2022, the FASB issued ASU No. 2022-03, &lt;i&gt;Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions&lt;/i&gt;
(&#x201c;ASU 2022-03&#x201d;) which clarifies that a contractual restriction on the sale of an equity security is not considered part of
the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 is effective for public
business entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption
is permitted. For all other entities, it is effective for fiscal years, including interim periods within those fiscal years, beginning
after December 15, 2024. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or
made available for issuance. Calidi is currently evaluating the impact the adoption of this guidance will have on its consolidated financial
statements and related disclosures.&lt;/span&gt;&lt;/p&gt;
</CLDI:NewAccountingPronouncementsIssuedButNotYetAdoptedPolicyTextBlock>
    <us-gaap:AssetAcquisitionTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35310">&lt;p id="xdx_80A_eus-gaap--AssetAcquisitionTextBlock_zwdRAupvlpD9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;3.
&lt;span id="xdx_828_zx2JXlQ1BjTa"&gt;Asset Acquisitions&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;License
Agreements with Northwestern University &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 7, 2021, Calidi entered into a License Agreement with Northwestern University (&#x201c;Northwestern&#x201d;) (the &#x201c;Northwestern
Agreement&#x201d;) for the exclusive commercialization rights to the investigational new drug (&#x201c;IND&#x201d;) and data generated from
Northwestern&#x2019;s phase 1 clinical trial treating brain tumor patients with an engineered oncolytic adenovirus delivered by neural
stem cells (&#x201c;NSC-CRAd-S-pk7&#x201d;). Under the Northwestern Agreement, among other rights, Northwestern granted to Calidi a worldwide,
twelve-year exclusivity for the commercial development of NSC-CRAd-S-pk7 or other oncolytic viruses for therapeutic and preventive uses
in oncology and a right of reference to Northwestern&#x2019;s IND application which relates to the treatment of newly diagnosed HGG.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
exchange, Calidi paid Northwestern an upfront payment of $&lt;span id="xdx_90B_eus-gaap--Cash_iI_c20210607__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zcvwr9EuI3w2" title="Cash"&gt;400,000&lt;/span&gt; cash and a best-efforts commitment to fund up to $&lt;span id="xdx_90D_eus-gaap--OtherCommitment_iI_pn6n6_c20210607__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zgXBmhEjDZGc" title="Other commitment"&gt;10&lt;/span&gt; million towards
a phase 2 clinical trial of NSC-CRAd-S-pk7 or other oncolytic viruses (see Note 14). Subject to the terms and conditions of the Northwestern
Agreement, Northwestern may become entitled to receive contingent payments from Calidi based on, if any (i) sublicense royalty payments
of double-digit percentage for any sublicensing revenue that Calidi earns and, (ii) in the event of an assignment or transfer of licensed
data, with the consent of Northwestern, a small percentage of the fair market value of any consideration received.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 14, 2021, Calidi entered into a Material License Agreement with Northwestern to license the NSC-CRAd-S-pk7 oncolytic virus materials
which Calidi intends to use to continue advancing its research, development and commercialization efforts of the NNV1 and NNV2 programs.
Calidi paid Northwestern a one-time payment of $&lt;span id="xdx_906_eus-gaap--BusinessDevelopment_c20211014__20211014__us-gaap--TypeOfArrangementAxis__custom--MaterialLicenseAgreementMember_znHcz2B1O48" title="Business development"&gt;100,000&lt;/span&gt; in exchange for the transferred materials.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Northwestern Agreement was treated as an asset acquisition under ASC 805-50 as all of the fair value within the acquired set of licensed
data was concentrated in one IPR&amp;amp;D asset with no alternative future use. The fair value allocated to the IPR&amp;amp;D of $&lt;span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_c20211014__20211014__us-gaap--TypeOfArrangementAxis__custom--NorthwesternAgreementMember_z3y5os7bZ9ak" title="Research and development expense"&gt;500,000&lt;/span&gt; was
recognized as an in-process research and development expense on the consolidated statements of operations and included within operating
activities in the consolidated statements of cash flows during the year ended December 31, 2021. Additionally, as noted, Northwestern
may be entitled to receive contingent sublicensee royalty and assignment penalty payments. At inception of the Northwestern Agreement
and as of the date of issuance of these consolidated financial statements, it is not probable that Calidi will make these payments, if
any at all. Calidi will record the contingent payments if and when they become payable, in accordance with the applicable guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;License
Agreement with City of Hope and the University of Chicago &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 22, 2021, Calidi entered into an Exclusive License Agreement with City of Hope (&#x201c;COH&#x201d;) and the University of Chicago
(the &#x201c;City of Hope Agreement&#x201d;) for patents covering cancer therapies using an oncolytic adenovirus in combination with a
clinical grade allogeneic neural stem cell line for recurrent HGG. Pursuant to the City of Hope Agreement, COH transferred its IND to
Calidi for the commercial development of a licensed product, as defined in the City of Hope Agreement. This agreement grants to Calidi
commercial exclusivity in using neural stem cells with the adenovirus known as CRAd-S-pk7 for oncolytic virotherapy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Under
the City of Hope Agreement, Calidi paid an upfront fee of $&lt;span id="xdx_907_ecustom--UpfrontFeePaid_iI_c20210722__us-gaap--TypeOfArrangementAxis__custom--CityofHopeAgreementMember_zOQTLGgdHjId" title="Upfront fee paid"&gt;180,000&lt;/span&gt; in cash and issued &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210722__20210722__us-gaap--TypeOfArrangementAxis__custom--CityofHopeAgreementMember_znoK23T8rBS5" title="Number shares issues"&gt;100,000&lt;/span&gt; shares of Calidi common stock with an approximate
fair value at the time of issuance of $&lt;span id="xdx_903_ecustom--FairValueOfIssuance_c20210722__20210722__us-gaap--TypeOfArrangementAxis__custom--CityofHopeAgreementMember_zWJcrrO5fa4g" title="Fair value of issuance"&gt;167,000&lt;/span&gt;. The City of Hope Agreement also provides for Calidi to pay royalties in low single digit
percentage of net sales generated for any product of the licensed patents for specific periods, and to pay up to $&lt;span id="xdx_90C_eus-gaap--IncreaseDecreaseInIntangibleAssetsCurrent_pn5n6_c20210722__20210722__us-gaap--TypeOfArrangementAxis__custom--CityofHopeAgreementMember_zWdabLSgs3cf" title="licensed patents"&gt;18.7&lt;/span&gt; million if certain
milestones are achieved during the clinical trials and post commercialization of the licensed product.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
City of Hope Agreement was treated as an asset acquisition under ASC 805-50 as all of the fair value within the acquired licensed product
was concentrated in one IPR&amp;amp;D asset with no alternative future use. The aggregate fair value amount allocated to the IPR&amp;amp;D asset
of $&lt;span id="xdx_900_ecustom--ResearchAndDevelopmentsInProcess_c20210722__20210722__us-gaap--TypeOfArrangementAxis__custom--CityofHopeAgreementMember_zctuUMxhBXpi" title="Research and development in process"&gt;347,000&lt;/span&gt; was recognized as an in-process research and development expense on the consolidated statements of operations and included
within operating activities in the consolidated statements of cash flows during the year ended December 31, 2021. Additionally, as noted,
COH may be entitled to receive contingent royalty and milestone payments. At inception and the through the date of the issuance of these
consolidated financial statements, it is not probable that Calidi will make these payments. Calidi will record the contingent payments
if and when they become payable, in accordance with the applicable guidance.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:AssetAcquisitionTextBlock>
    <us-gaap:Cash
      contextRef="AsOf2021-06-07_custom_LicenseAgreementMember"
      decimals="0"
      id="ixv-52141"
      unitRef="USD">400000</us-gaap:Cash>
    <us-gaap:OtherCommitment
      contextRef="AsOf2021-06-07_custom_LicenseAgreementMember"
      decimals="-6"
      id="ixv-52142"
      unitRef="USD">10000000</us-gaap:OtherCommitment>
    <us-gaap:BusinessDevelopment
      contextRef="From2021-10-142021-10-14_custom_MaterialLicenseAgreementMember"
      decimals="0"
      id="ixv-52143"
      unitRef="USD">100000</us-gaap:BusinessDevelopment>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-10-142021-10-14_custom_NorthwesternAgreementMember"
      decimals="0"
      id="ixv-52144"
      unitRef="USD">500000</us-gaap:ResearchAndDevelopmentExpense>
    <CLDI:UpfrontFeePaid
      contextRef="AsOf2021-07-22_custom_CityofHopeAgreementMember"
      decimals="0"
      id="ixv-52145"
      unitRef="USD">180000</CLDI:UpfrontFeePaid>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-07-222021-07-22_custom_CityofHopeAgreementMember"
      decimals="INF"
      id="ixv-52146"
      unitRef="Shares">100000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CLDI:FairValueOfIssuance
      contextRef="From2021-07-222021-07-22_custom_CityofHopeAgreementMember"
      decimals="0"
      id="ixv-52147"
      unitRef="USD">167000</CLDI:FairValueOfIssuance>
    <us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent
      contextRef="From2021-07-222021-07-22_custom_CityofHopeAgreementMember"
      decimals="-5"
      id="ixv-52148"
      unitRef="USD">18700000</us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent>
    <CLDI:ResearchAndDevelopmentsInProcess
      contextRef="From2021-07-222021-07-22_custom_CityofHopeAgreementMember"
      decimals="0"
      id="ixv-52149"
      unitRef="USD">347000</CLDI:ResearchAndDevelopmentsInProcess>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35376">&lt;p id="xdx_802_eus-gaap--FairValueDisclosuresTextBlock_zWXRoLrVP9Nd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.
&lt;span id="xdx_826_zv0ACKIvDnAd"&gt;Fair Value Measurements&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zQkMqyjLDpnf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents Calidi&#x2019;s assets and liabilities that are measured at fair value on a recurring basis, inclusive of related
party components, as of December 31, 2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span id="xdx_8B0_zmgwKhayuu7l"&gt;Schedule
of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zwQ0qvtmwZqd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2ryaYONxZ8j" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zUlof5yj3OIj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231_zQ3XvuEeQgVl" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_z1xSRlMFdPc1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3943"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3944"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_zYrA8zfxeCca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F45_zNJxW4Y0jLkh"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3947"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3948"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_z1udt0oVDxCd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_zTayEyH3F7uc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3957"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3958"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPg8gTFvPuX7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zasxp28JlhSf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMSDgDzxmFoi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20211231_zYpJFtSFIbH6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zU7U2RxNlwr2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;100&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3963"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3964"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;100&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_ziIbUT9VxDga" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F45_zksF5z854pde"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3967"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3968"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--NotesPayableFairValueDisclosure_iI_zOFBTO9MlJpf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term notes payable, including accrued interest&lt;sup id="xdx_F4F_zkoRN7ZK7lW4"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3972"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3973"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_zpiNhpWslE92" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3977"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3978"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--LiabilitiesFairValueDisclosure_iI_zkUPOSVn28qf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3982"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3983"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,888&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,888&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F05_zOKg1AFBdSVe"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F10_zOHj1iCdUFS7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Elected
    the fair value option of accounting as discussed in Note 2. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A4_zboEsIz6Z6Z2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
financial instruments consist of cash, prepaid expenses and other current assets, deferred financing fees, accounts payable, accrued
expenses, and other current liabilities. The carrying value of these financial instruments are generally considered to approximate their
fair values because of the short-term nature of those instruments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
entered into a legal settlement liability of $&lt;span id="xdx_907_eus-gaap--PaymentsForLegalSettlements_pn5n6_c20210318__20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zZQLm8Y9mugh" title="Legal settlement liability"&gt;1.1&lt;/span&gt; million (see Note 5). In accordance with the Settlement Agreement, the entire then
unpaid amount is required to be repaid if Calidi secures at least $&lt;span id="xdx_908_ecustom--LegalSettlementsSecuredInEquityFinance_iI_pn5n6_c20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--RangeAxis__srt--MinimumMember_zfRbzmjP2ka6" title="Cash secured in equity finance"&gt;10.0&lt;/span&gt; million in equity financing, which Calidi considers to be likely
within the short-term (see Note 1). As such, the legal settlement liability is reported within current liabilities of the consolidated
balance sheets and Calidi believes the reported contractual carrying value also represents its approximate the fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
issued various debt financial instruments that include a loan payable, term notes payable, convertible notes payable, contingently convertible
notes payable, and SAFEs (see Notes 8 and 9). For debt instruments that are not recorded at fair value amounting to $&lt;span id="xdx_90D_ecustom--DebtInstrumentNotRecordedAtFairValue_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zoJgbtqaRWl6" title="Debt instruments that are not recorded at fair value"&gt;4.3&lt;/span&gt; million and
$&lt;span id="xdx_90A_ecustom--DebtInstrumentNotRecordedAtFairValue_iI_pn5n6_c20211231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zZbbVCv3RF51" title="Debt instruments that are not recorded at fair value"&gt;2.9&lt;/span&gt; million as of December 31, 2022 and 2021, respectively, Calidi believes that the fair value of these debt instrument approximates
their carrying value based on the borrowing rates available to Calidi for debt with similar terms. Calidi reports the fair value option
debt instrument, including accrued interest, at its fair value as of each reporting date, with changes in the fair value of those instruments
included in change in fair value of debt or change in fair value of debt &#x2014; related party, as applicable, as part of other income
and expenses, net, in the consolidated statements of operations. Calidi has also issued certain other instruments such as the SAFEs which
are also accounted for as fair value on a recurring basis further described below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Contingently
Convertible Notes Payable (CCNP) &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the CCNPs is determined based on the aggregated, probability-weighted average of the outcomes of two possible
scenarios, (i) the next qualified financing event, as defined, occurring prior to maturity and the CCNPs, including accrued interest,
thereby mandatorily converting to the type and form of shares of stock issued in that qualified financing, including the underlying contingent
warrants being issued at that time (referred to as &#x201c;Scenario 1&#x201d;), or, (ii) a qualified financing not occurring and the CCNPs,
including accrued interest, maturing without conversion and without any warrants being issued (referred to as &#x201c;Scenario 2&#x201d;).
The combined value of the probability-weighted average of those outcomes is then discounted back to each reporting period in which the
CCNP is outstanding, in each case, under Scenario 1, based on the risk-free rate consistent with risk-neutral similar derivative equity
instruments and, under Scenario 2, based on a risk-adjusted discount rate estimated based on the implied interest rate using the changes
in observed interest rates of similar corporate rate debt that Calidi believes is appropriate for those probability-adjusted cash flows
under Scenario 2. The value of the contingent warrants, applicable only to Scenario 1, are measured at fair value using the Black-Scholes
option pricing model used to value preferred stock warrants using an underlying asset value and the discounted exercise price of the
warrants, as defined, and the indicated volatility of convertible preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Term
Notes Payable &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the term notes payable is computed similarly based on its contractual cash flows and discounted back to each
reporting period the instrument is outstanding using risk-adjusted discount rates similar to Scenario 2 in CCNP discussed above. The
warrants to purchase common stock, which are freestanding equity classified instruments, issued with the term notes payable, were measured
using the Black-Scholes option pricing model and the value allocated among the two freestanding instruments based on the residual method
of allocation (see Notes 7 and 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Simple
Agreements for Future Equity &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
entered into certain Simple Agreements for Future Equity instruments (&#x201c;SAFE&#x201d;) (see Note 9). The SAFE instruments are recorded
as liabilities and are stated at fair value based on Level 3 inputs. The estimated fair value of the SAFE instruments are determined
based on the aggregated, probability-weighted average of the outcomes of certain possible scenarios, including (i) a next qualified financing
event, as defined, thereby mandatorily converting the SAFE to the type and form of shares of stock issued in that qualified financing
at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 1&#x201d;), (ii) a SPAC event, as defined, thereby mandatorily
converting the SAFE to common stock at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 2&#x201d;), or (iii)
a liquidity event defined as a change of control or initial public offering, in which case the investors will automatically be entitled
to a portion of proceeds received under such event at a specified discount to the price issued (referred to as &#x201c;SAFE Scenario 3&#x201d;).
The combined value of the probability-weighted average of those outcomes is then discounted back to each reporting period in which the
SAFE instruments are outstanding, in each case, based on a risk-adjusted discount rate estimated based on the implied interest rate using
the changes in observed interest rates of corporate rate debt that Calidi believes is appropriate for those probability-adjusted cash
flow.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zZU9MpigkYZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the significant unobservable inputs used in the fair value measurement of level 3 instruments as of December
31, 2022 and 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span id="xdx_8BC_zCFX30kfbuag"&gt;Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 22%"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"&gt;&lt;b&gt;Valuation Technique&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 34%"&gt;&lt;b&gt;Unobservable Input&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 18%"&gt;&lt;b&gt;Input Range&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently convertible notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability-weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free rate &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; Scenario 2&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90C_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjKNgrTD1zOd"&gt;0.5&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zOSl5TPQPST"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zKczMLxldYe7"&gt;13.4&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zyc8WVIKPgJ6"&gt;100.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zJch3YFZX4Tf"&gt;13.4&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently issuable warrants on contingently convertible notes payable &#x2014; Scenario 1&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Black-Scholes option pricing model&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected term&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected volatility on preferred stock&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected dividend yield&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free interest rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zz5iYOjPW9r5"&gt;2.0&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z78LrAawD61j"&gt;40.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z5lJvnkIc8sb"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z25K60b4BBY2"&gt;3.2&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;SAFEs&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability-weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 3&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; SAFE Scenarios 1 through 3&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_905_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zZqRKI70eMy1" title="Equity securities, expected term"&gt;0.4&lt;/span&gt; &#x2013; &lt;span id="xdx_90A_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_zhin3bi6vcu7" title="Equity securities, expected term"&gt;3&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zLURzwaCSsu5"&gt;20.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zZsskBwm5VVj"&gt;70.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zhEV2HdHLYXg"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zYm55kklu7Eh" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, &lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z4eBfwh8tdja" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, and &lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zbgxkKHN3Vxf" title="Equity securities, measurement input"&gt;13.1&lt;/span&gt;%, respectively&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 22%"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"&gt;&lt;b&gt;Valuation Technique&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 34%"&gt;&lt;b&gt;Unobservable Input&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 18%"&gt;&lt;b&gt;Input Range&lt;/b&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently convertible notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability- weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free rate &#x2014;Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; SAFE Scenario 2&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjm5ZEsrReX6"&gt;0.7&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zemEyK0V3Gw"&gt;80.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zsaHUpYsoyHl"&gt;0.3&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zGW5kASIyP42"&gt;20.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zIrtJ8JLjvek"&gt;11.0&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently issuable warrants on contingently convertible notes payable &#x2014;Scenario 1&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Black-Scholes option pricing model&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected term&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected volatility on preferred stock&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected dividend yield&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free interest rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zDqXoAjX93eb"&gt;2.0&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z6DHNvMAode1"&gt;40.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zMcvvdFm3kMb"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z0c6JfL0wVm"&gt;0.3&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="text-align: center"&gt;Term notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;Discounted future cash flows&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Time to maturity&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zyHHvl8zqhbk" title="Equity securities, expected term"&gt;0.2&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90A_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zE05mDCXCRxd"&gt;10.7&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;SAFEs&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability- weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 3&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014;SAFE Scenarios 1 through 3&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90F_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zOmXZUslRK1h" title="Equity securities, expected term"&gt;0.3&lt;/span&gt; &#x2013; &lt;span id="xdx_90D_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_z9K9xfBCJIk3" title="Equity securities, expected term"&gt;1.8&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zY5DYF6kOvI5"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90C_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_ziGRRGHO4KA1"&gt;80.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zgFBzHFPTkm4"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zH5j6UW5W6Ea" title="Equity securities, measurement input"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zbrygaIKPoL3" title="Equity securities, measurement input"&gt;&lt;span id="xdx_905_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zTgKECAvvPC1" title="Equity securities, measurement input"&gt;11.0&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;%, respectively&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AB_zYkxSm03onlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Where
possible, Calidi verifies the values produced by its pricing models to market prices. Valuation models require a variety of inputs, including
contractual terms, market prices, discount rates, yield curves, credit spreads, measures of volatility and correlations of such inputs.
Fair value measurements associated with the CCNPs, term notes payable, and SAFEs were determined based on significant inputs not observable
in the market, which represent Level 3 measurements within the fair value hierarchy. Increases or decreases in the fair value of the
CCNPs, term notes payable, and the SAFEs can result from updates to assumptions such as the expected timing or probability of a qualified
financing event, or changes in discount rates, among other assumptions. Based on management&#x2019;s assessments of the valuations of
the FVO debt instruments and SAFEs performed by Calidi&#x2019;s valuations specialists, none of the changes in the fair value of those
instruments were due to changes in Calidi&#x2019;s own credit risk for the reporting periods presented. Judgment is used in determining
these assumptions as of the initial valuation date and at each subsequent reporting period. Changes or updates to assumptions could have
a material impact on the reported fair value, and the change in fair value, of FVO debt instruments and SAFEs and the results of operations
in any given period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zGasiB7MYwWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of level 3 valued instruments for the year ended December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B7_z8drxvBVNiMl"&gt;Schedule of Changes in Fair Value of Level 3 Valued Instruments&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zG4jKud6FOY9" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zpN7lEaX481g" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zJ30nY8OFkqi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently&lt;br/&gt; convertible&lt;br/&gt; notes payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Term&lt;br/&gt; notes&lt;br/&gt; payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zpuh20xQBKrf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;505&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_zOcDRNZTzRIl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4051"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4052"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,650&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pn3n3_zsEbFBCU9fsc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4055"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4056"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zDFYw2CVxbYh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Extinguishment of term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4059"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(516&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4061"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_zTLLmrQVRWs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value, including accrued interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(420&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,534&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zC1ZA6uGlbQh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4068"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of level 3 valued instruments for the year ended December 31, 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zOUVZgd1L3t1" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zefmrbuNhQo7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zycadY1BQWxh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently&lt;br/&gt; convertible&lt;br/&gt; notes payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Term&lt;br/&gt; notes&lt;br/&gt; payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zi4MKCa4Bmte" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Balance at January 1, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;9,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4073"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zlq8q5TJ92J9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Change in fair value, beginning balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4077"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_z7rJ5CnQycfc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4079"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ConversionOfCCNPToSAFEFairValueDisclosure_pn3n3_zNLB1xYMBlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Conversion of CCNP to SAFE&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,523&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4084"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--GainsLossesOnExtinguishmentFromConversion_zXxXopRE3SS3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Loss on extinguishment from conversion of CCNP to SAFE&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4087"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4088"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zbqQTxNpahl8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Extinguishment of term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4091"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(515&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4093"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ProceedsFromIssuanceOfWarrants_iN_di_z7m4CpkzM929" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Allocation of proceeds to warrants at issuance&lt;sup id="xdx_F4B_zz6ojHPbSAQ1"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4095"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4097"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_zrqeA2O8Het6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value, including accrued interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,932&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,625&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zV8sNxN1ov2f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;505&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zLUONxZAMUF1" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Change in fair value, ending balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;505&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F03_zy1nliLgijQj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zQo8A5l2S646" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amount
    represents the issuance date residual value allocated to the freestanding equity classified warrant in accordance with ASC 815 that
    is not remeasured subsequent to the issuance date. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A4_z9WhaiPAwRp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35383">&lt;p id="xdx_89B_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zQkMqyjLDpnf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents Calidi&#x2019;s assets and liabilities that are measured at fair value on a recurring basis, inclusive of related
party components, as of December 31, 2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span id="xdx_8B0_zmgwKhayuu7l"&gt;Schedule
of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zwQ0qvtmwZqd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2ryaYONxZ8j" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zUlof5yj3OIj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231_zQ3XvuEeQgVl" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_z1xSRlMFdPc1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3943"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3944"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;218&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_zYrA8zfxeCca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F45_zNJxW4Y0jLkh"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3947"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3948"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_z1udt0oVDxCd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesFairValueDisclosure_iI_zTayEyH3F7uc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3957"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3958"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;30,342&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPg8gTFvPuX7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zasxp28JlhSf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMSDgDzxmFoi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20211231_zYpJFtSFIbH6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zU7U2RxNlwr2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Restricted cash held in a money market account&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;100&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3963"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3964"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;100&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_ziIbUT9VxDga" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingently convertible notes payable, including accrued interest&lt;sup id="xdx_F45_zksF5z854pde"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3967"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3968"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--NotesPayableFairValueDisclosure_iI_zOFBTO9MlJpf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term notes payable, including accrued interest&lt;sup id="xdx_F4F_zkoRN7ZK7lW4"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3972"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3973"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OtherLiabilitiesFairValueDisclosure_iI_zpiNhpWslE92" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;SAFEs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3977"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3978"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--LiabilitiesFairValueDisclosure_iI_zkUPOSVn28qf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total liabilities, at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3982"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3983"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,888&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,888&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup id="xdx_F05_zOKg1AFBdSVe"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F10_zOHj1iCdUFS7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Elected
    the fair value option of accounting as discussed in Note 2. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
      contextRef="AsOf2022-12-31_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-52150"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52151"
      unitRef="USD">218000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <us-gaap:ConvertibleDebtFairValueDisclosures
      contextRef="AsOf2022-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="Fact003949"
      unitRef="USD">1152000</us-gaap:ConvertibleDebtFairValueDisclosures>
    <us-gaap:ConvertibleDebtFairValueDisclosures
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact003950"
      unitRef="USD">1152000</us-gaap:ConvertibleDebtFairValueDisclosures>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-52154"
      unitRef="USD">29190000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52155"
      unitRef="USD">29190000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-52156"
      unitRef="USD">30342000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52157"
      unitRef="USD">30342000</us-gaap:LiabilitiesFairValueDisclosure>
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      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel1Member"
      decimals="-3"
      id="ixv-52158"
      unitRef="USD">100000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
    <us-gaap:CashAndCashEquivalentsFairValueDisclosure
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52159"
      unitRef="USD">100000</us-gaap:CashAndCashEquivalentsFairValueDisclosure>
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      decimals="-3"
      id="Fact003969"
      unitRef="USD">1572000</us-gaap:ConvertibleDebtFairValueDisclosures>
    <us-gaap:ConvertibleDebtFairValueDisclosures
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="Fact003970"
      unitRef="USD">1572000</us-gaap:ConvertibleDebtFairValueDisclosures>
    <us-gaap:NotesPayableFairValueDisclosure
      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="Fact003974"
      unitRef="USD">505000</us-gaap:NotesPayableFairValueDisclosure>
    <us-gaap:NotesPayableFairValueDisclosure
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="Fact003975"
      unitRef="USD">505000</us-gaap:NotesPayableFairValueDisclosure>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-52164"
      unitRef="USD">15811000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:OtherLiabilitiesFairValueDisclosure
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52165"
      unitRef="USD">15811000</us-gaap:OtherLiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      id="ixv-52166"
      unitRef="USD">17888000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52167"
      unitRef="USD">17888000</us-gaap:LiabilitiesFairValueDisclosure>
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      decimals="-5"
      id="ixv-52169"
      unitRef="USD">1100000</us-gaap:PaymentsForLegalSettlements>
    <CLDI:LegalSettlementsSecuredInEquityFinance
      contextRef="AsOf2021-03-18_custom_SettlementAgreementMember_srt_MinimumMember"
      decimals="-5"
      id="ixv-52170"
      unitRef="USD">10000000.0</CLDI:LegalSettlementsSecuredInEquityFinance>
    <CLDI:DebtInstrumentNotRecordedAtFairValue
      contextRef="AsOf2022-12-31_custom_SettlementAgreementMember"
      decimals="-5"
      id="ixv-52171"
      unitRef="USD">4300000</CLDI:DebtInstrumentNotRecordedAtFairValue>
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      contextRef="AsOf2021-12-31_custom_SettlementAgreementMember"
      decimals="-5"
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    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-35803">&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zZU9MpigkYZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the significant unobservable inputs used in the fair value measurement of level 3 instruments as of December
31, 2022 and 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span id="xdx_8BC_zCFX30kfbuag"&gt;Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 22%"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"&gt;&lt;b&gt;Valuation Technique&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 34%"&gt;&lt;b&gt;Unobservable Input&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 18%"&gt;&lt;b&gt;Input Range&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently convertible notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability-weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free rate &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; Scenario 2&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90C_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjKNgrTD1zOd"&gt;0.5&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zOSl5TPQPST"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zKczMLxldYe7"&gt;13.4&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zyc8WVIKPgJ6"&gt;100.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zJch3YFZX4Tf"&gt;13.4&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently issuable warrants on contingently convertible notes payable &#x2014; Scenario 1&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Black-Scholes option pricing model&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected term&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected volatility on preferred stock&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected dividend yield&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free interest rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zz5iYOjPW9r5"&gt;2.0&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z78LrAawD61j"&gt;40.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z5lJvnkIc8sb"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z25K60b4BBY2"&gt;3.2&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;SAFEs&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability-weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 3&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; SAFE Scenarios 1 through 3&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_905_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zZqRKI70eMy1" title="Equity securities, expected term"&gt;0.4&lt;/span&gt; &#x2013; &lt;span id="xdx_90A_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_zhin3bi6vcu7" title="Equity securities, expected term"&gt;3&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90B_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zLURzwaCSsu5"&gt;20.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zZsskBwm5VVj"&gt;70.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zhEV2HdHLYXg"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zYm55kklu7Eh" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, &lt;span id="xdx_906_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_z4eBfwh8tdja" title="Equity securities, measurement input"&gt;13.4&lt;/span&gt;%, and &lt;span id="xdx_901_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zbgxkKHN3Vxf" title="Equity securities, measurement input"&gt;13.1&lt;/span&gt;%, respectively&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left"&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 22%"&gt;&lt;b&gt;Instrument&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"&gt;&lt;b&gt;Valuation Technique&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 34%"&gt;&lt;b&gt;Unobservable Input&lt;/b&gt;&lt;/td&gt;
  &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
  &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; width: 18%"&gt;&lt;b&gt;Input Range&lt;/b&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently convertible notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability- weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free rate &#x2014;Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014; SAFE Scenario 2&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjm5ZEsrReX6"&gt;0.7&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_904_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zemEyK0V3Gw"&gt;80.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zsaHUpYsoyHl"&gt;0.3&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zGW5kASIyP42"&gt;20.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zIrtJ8JLjvek"&gt;11.0&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Contingently issuable warrants on contingently convertible notes payable &#x2014;Scenario 1&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Black-Scholes option pricing model&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected term&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected volatility on preferred stock&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Expected dividend yield&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-free interest rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zDqXoAjX93eb"&gt;2.0&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90E_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z6DHNvMAode1"&gt;40.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_zMcvvdFm3kMb"&gt;0.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_908_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__custom--ContingentlyIssuableWarrantsOnContingentlyConvertibleNotesPayableMember_z0c6JfL0wVm"&gt;0.3&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;
  &lt;td style="text-align: center"&gt;Term notes payable, including accrued interest&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;Discounted future cash flows&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Time to maturity&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_902_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zyHHvl8zqhbk" title="Equity securities, expected term"&gt;0.2&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90A_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zE05mDCXCRxd"&gt;10.7&lt;/span&gt;%&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;SAFEs&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="vertical-align: middle; text-align: center"&gt;Scenario-based, probability- weighted average analysis&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Timing of the scenarios&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 1&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 2&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Probability &#x2014; SAFE Scenario 3&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Risk-adjusted discount rate &#x2014;SAFE Scenarios 1 through 3&lt;/p&gt;&lt;/td&gt;
  &lt;td&gt;&#160;&lt;/td&gt;
  &lt;td style="text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90F_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zOmXZUslRK1h" title="Equity securities, expected term"&gt;0.3&lt;/span&gt; &#x2013; &lt;span id="xdx_90D_ecustom--EquitySecuritiesFvNiExpectedTerm_iI_dtY_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__srt--RangeAxis__srt--MaximumMember_z9K9xfBCJIk3" title="Equity securities, expected term"&gt;1.8&lt;/span&gt; years&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_903_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zY5DYF6kOvI5"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_90C_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_ziGRRGHO4KA1"&gt;80.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_907_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputProbabilityMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zgFBzHFPTkm4"&gt;10.0&lt;/span&gt;%&lt;/p&gt;
                                 &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_900_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioOneMember_zH5j6UW5W6Ea" title="Equity securities, measurement input"&gt;&lt;span id="xdx_909_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioTwoMember_zbrygaIKPoL3" title="Equity securities, measurement input"&gt;&lt;span id="xdx_905_eus-gaap--EquitySecuritiesFvNiMeasurementInput_iI_pid_uPure_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementFforFutureEquityMember__us-gaap--AwardTypeAxis__custom--ScenarioThreeMember_zTgKECAvvPC1" title="Equity securities, measurement input"&gt;11.0&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;%, respectively&lt;/p&gt;&lt;/td&gt;
  &lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36050">&lt;p id="xdx_899_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zGasiB7MYwWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of level 3 valued instruments for the year ended December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B7_z8drxvBVNiMl"&gt;Schedule of Changes in Fair Value of Level 3 Valued Instruments&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

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    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
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    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zpN7lEaX481g" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zJ30nY8OFkqi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently&lt;br/&gt; convertible&lt;br/&gt; notes payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Term&lt;br/&gt; notes&lt;br/&gt; payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="width: 52%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;505&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4052"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,650&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: left"&gt;Issuance of SAFE in lieu of cash for advisory services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4056"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4059"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(516&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4061"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value, including accrued interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(420&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,534&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zC1ZA6uGlbQh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4068"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;29,190&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the changes in fair value of level 3 valued instruments for the year ended December 31, 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zOUVZgd1L3t1" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--NotesPayableToBanksMember_zefmrbuNhQo7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zycadY1BQWxh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Contingently&lt;br/&gt; convertible&lt;br/&gt; notes payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Term&lt;br/&gt; notes&lt;br/&gt; payable,&lt;br/&gt; including&lt;br/&gt; accrued&lt;br/&gt; interest, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;SAFEs, at&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zi4MKCa4Bmte" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Balance at January 1, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;9,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4073"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_pn3n3_zlq8q5TJ92J9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Change in fair value, beginning balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4077"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_pn3n3_z7rJ5CnQycfc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Proceeds from issuance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4079"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ConversionOfCCNPToSAFEFairValueDisclosure_pn3n3_zNLB1xYMBlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Conversion of CCNP to SAFE&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,523&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4084"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--GainsLossesOnExtinguishmentFromConversion_zXxXopRE3SS3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Loss on extinguishment from conversion of CCNP to SAFE&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4087"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4088"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zbqQTxNpahl8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Extinguishment of term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4091"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(515&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4093"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ProceedsFromIssuanceOfWarrants_iN_di_z7m4CpkzM929" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Allocation of proceeds to warrants at issuance&lt;sup id="xdx_F4B_zz6ojHPbSAQ1"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4095"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4097"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_zrqeA2O8Het6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value, including accrued interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,932&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,625&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zV8sNxN1ov2f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;505&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_pn3n3_zLUONxZAMUF1" style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Change in fair value, ending balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;505&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;15,811&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F03_zy1nliLgijQj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zQo8A5l2S646" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amount
    represents the issuance date residual value allocated to the freestanding equity classified warrant in accordance with ASC 815 that
    is not remeasured subsequent to the issuance date. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:SupplementalBalanceSheetDisclosuresTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36410">&lt;p id="xdx_805_eus-gaap--SupplementalBalanceSheetDisclosuresTextBlock_z0NAr3JCfsUj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.
&lt;span id="xdx_821_z7lSQ7QZk894"&gt;Selected Balance Sheet Components&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Deferred
financing costs &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to the termination of the Edoc proposed merger, the transaction between Calidi and Edoc (as described in Note 1) was treated as a reverse
recapitalization and any direct and incremental costs associated with the business combination, including legal and accounting costs
were capitalized as deferred financing costs. In the event the business combination is not completed, deferred financing costs are expensed
on the termination date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 11, 2022, Calidi terminated the Edoc Merger Agreement and charged off approximately $&lt;span id="xdx_906_eus-gaap--DeferredCosts_iI_pn5n6_c20220811__us-gaap--TypeOfArrangementAxis__custom--EdocMergerAgreementMember_zOG97TAvGtab" title="Deferred financing costs"&gt;1.9&lt;/span&gt; million of deferred financing costs included
in general and administrative expenses during the year ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
FLAG Merger discussed in Note 15 is expected to be treated as a reverse recapitalization and any direct and incremental costs incurred
associated with that business combination, including legal and accounting costs will be capitalized as deferred financing costs included
in deposits and other noncurrent assets on the consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 27, 2022, Calidi and FLAG entered into a Promissory Note Agreement (the &#x201c;Promissory Note&#x201d;) whereby Calidi committed
to advancing up to $&lt;span id="xdx_905_ecustom--TransactionCostsRelatedToMerger_iI_pp0p0_c20221227__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember_zrOpPpvOvyj8" title="Transaction costs related to merger"&gt;75,000&lt;/span&gt; in short term funding to FLAG for transaction costs related to the FLAG Merger, and Calidi advanced $&lt;span id="xdx_904_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20221227__20221227__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember_zFmDrvsY3Pe9" title="Proceeds from related party debt"&gt;37,500&lt;/span&gt;
to FLAG on that date, and made the remaining $&lt;span id="xdx_905_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20230106__20230106__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember_zdGMT4Sftkwd" title="Proceeds from related party debt"&gt;37,500&lt;/span&gt; advance on January 6, 2023. Any advances made to FLAG under the Promissory Note
do not bear any interest and are repayable to Calidi upon the earlier of the completion of the FLAG Merger from the proceeds of the Transactions
or the winding up and dissolution of FLAG (see Note 15).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, there were approximately $&lt;span id="xdx_905_eus-gaap--DeferredCosts_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--EdocMergerAgreementMember_zgVFUnh5zII3" title="Deferred financing costs"&gt;0.3&lt;/span&gt; million of deferred financing costs, which include the advances made to FLAG above,
included in deposits and noncurrent assets and no deferred financing costs recognized as of December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Legal
settlement liability &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2020, Calidi&#x2019;s former executive and co-founding shareholder (the &#x201c;Former Executive&#x201d;), filed a complaint in the
San Diego Superior Court (&#x201c;the Complaint&#x201d;) against Calidi and AJC Capital, and Calidi&#x2019;s current CEO and founding shareholder,
asserting breach of contract and declaratory relief and breach of contract (and later amended to include a claim for breach of fiduciary
duty) and wrongfully terminated the Former Executive under an employment contract resulting in amounts allegedly owed to the Former Executive.
Calidi denied those allegations and filed a cross complaint against the Former Executive for securities fraud, breach of contract, and
breach of fiduciary duty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 18, 2021, all parties ultimately settled pursuant to the terms of a Settlement and Mutual Release Agreement (&#x201c;the Settlement
Agreement&#x201d;), in which the parties agreed to release each other from all claims and agreed to confidentiality, non-disparagement
and other covenants. According to the principal terms of the Settlement Agreement, the Former Executive agreed to immediately transfer
and assign all patents filed by Calidi during the Former Executive&#x2019;s employment and otherwise fully cooperate with ongoing patent
and intellectual property matters and other company matters, including enter into a voting agreement with the majority shareholders.
As part of the Settlement Agreement, Calidi also agreed to pay the Former Executive $&lt;span id="xdx_904_eus-gaap--Cash_iI_pn5n6_c20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zrf9QEp6sne" title="Cash"&gt;1.1&lt;/span&gt; million in cash, with $&lt;span id="xdx_90C_eus-gaap--PaymentsForLegalSettlements_c20210318__20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zBlRLAg4tQA4" title="Payments for legal settlements"&gt;60,000&lt;/span&gt; payable within
30 days of the Settlement Agreement and $&lt;span id="xdx_907_ecustom--MonthlyPaymentsForLegalSettlements_c20210318__20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAndMutualReleaseAgreementMember_zLve9WoL05Nb" title="Monthly payments for legal settlements"&gt;20,000&lt;/span&gt; per month on the same day of each month thereafter until paid in full. Furthermore, if
Calidi secures at least $&lt;span id="xdx_90B_ecustom--LegalSettlementsSecuredInEquityFinance_iI_pn5n6_c20210318__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--RangeAxis__srt--MinimumMember_zcnzB8OtWfrh" title="Cash secured in equity finance"&gt;10.0&lt;/span&gt; million in equity financing, as defined in the Settlement Agreement, the then entire unpaid settlement
liability amount will become due and payable within 21 days of the equity financing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Because
of Calidi&#x2019;s anticipation of an equity financing within the next twelve months, the entire remaining balance of the legal settlement
liability of $&lt;span id="xdx_90C_eus-gaap--SettlementLiabilitiesCurrent_iI_pn5n6_c20221231_zsUEcqkA5oBf" title="Legal settlement liability"&gt;0.6&lt;/span&gt; million and $&lt;span id="xdx_90E_eus-gaap--SettlementLiabilitiesCurrent_iI_pn5n6_c20211231_zBdHuJCALNnh" title="Legal settlement liability"&gt;0.9&lt;/span&gt; million as of December 31, 2022 and 2021, respectively, is included in current liabilities on the
consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Accrued
expenses and other current liabilities &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8YKinyU6D2d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, accrued expenses and other current liabilities were comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_z0rYzlYNy0P8"&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231_zmsiFjABCtj1" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20211231_zpyKR0TPql47" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AccruedCompensation_iI_maAPAOAzybc_zmCLuowBuET6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued compensation&lt;sup id="xdx_F46_zW0sm8R44hQk"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,446&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccruedVendorAndOtherExpenses_iI_maAPAOAzybc_zx7rMTnnthmf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accrued vendor and other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,277&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtAPAOAzybc_z0PMqrboYSqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,347&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,506&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zFfMLCSAI7S3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F1C_zkMuAXeFlU1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    deferred compensation for certain executives and deferred board fees for one director. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A1_z2oBsr9qrO68" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 14 for additional commitments.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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      contextRef="AsOf2022-12-27_custom_PromissoryNoteAgreementsMember"
      decimals="0"
      id="ixv-52242"
      unitRef="USD">75000</CLDI:TransactionCostsRelatedToMerger>
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      contextRef="From2022-12-272022-12-27_custom_PromissoryNoteAgreementsMember"
      decimals="0"
      id="ixv-52243"
      unitRef="USD">37500</us-gaap:ProceedsFromRelatedPartyDebt>
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      contextRef="From2023-01-062023-01-06_custom_PromissoryNoteAgreementsMember"
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      id="ixv-52244"
      unitRef="USD">37500</us-gaap:ProceedsFromRelatedPartyDebt>
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      contextRef="AsOf2022-12-31_custom_EdocMergerAgreementMember"
      decimals="-5"
      id="ixv-52245"
      unitRef="USD">300000</us-gaap:DeferredCosts>
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      decimals="-5"
      id="ixv-52246"
      unitRef="USD">1100000</us-gaap:Cash>
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      decimals="0"
      id="ixv-52247"
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      decimals="0"
      id="ixv-52248"
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      contextRef="AsOf2021-03-18_custom_SettlementAgreementMember_srt_MinimumMember"
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      id="ixv-52249"
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    <us-gaap:SettlementLiabilitiesCurrent
      contextRef="AsOf2022-12-31"
      decimals="-5"
      id="ixv-52250"
      unitRef="USD">600000</us-gaap:SettlementLiabilitiesCurrent>
    <us-gaap:SettlementLiabilitiesCurrent
      contextRef="AsOf2021-12-31"
      decimals="-5"
      id="ixv-52251"
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    <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36487">&lt;p id="xdx_89B_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8YKinyU6D2d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, accrued expenses and other current liabilities were comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_z0rYzlYNy0P8"&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231_zmsiFjABCtj1" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20211231_zpyKR0TPql47" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AccruedCompensation_iI_maAPAOAzybc_zmCLuowBuET6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued compensation&lt;sup id="xdx_F46_zW0sm8R44hQk"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,446&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccruedVendorAndOtherExpenses_iI_maAPAOAzybc_zx7rMTnnthmf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accrued vendor and other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,277&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtAPAOAzybc_z0PMqrboYSqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,347&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,506&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zFfMLCSAI7S3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F1C_zkMuAXeFlU1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    deferred compensation for certain executives and deferred board fees for one director. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
    <CLDI:AccruedCompensation
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact004138"
      unitRef="USD">4070000</CLDI:AccruedCompensation>
    <CLDI:AccruedCompensation
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="Fact004139"
      unitRef="USD">2446000</CLDI:AccruedCompensation>
    <CLDI:AccruedVendorAndOtherExpenses
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52254"
      unitRef="USD">1277000</CLDI:AccruedVendorAndOtherExpenses>
    <CLDI:AccruedVendorAndOtherExpenses
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52255"
      unitRef="USD">1060000</CLDI:AccruedVendorAndOtherExpenses>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52256"
      unitRef="USD">5347000</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52257"
      unitRef="USD">3506000</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36564">&lt;p id="xdx_809_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zqg2J0WuJIMd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.
&lt;span id="xdx_821_z1Jnu7eHaxwk"&gt;Machinery and Equipment, net&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--PropertyPlantAndEquipmentTextBlock_zufRXk8JrOE7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_z6pYhUWMbIEe"&gt;Schedule
of Machinery and Equipment, Net&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, machinery and equipment, net, was comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zGQWyqcHnL3e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zY8jbB6wU9zf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_zvQ0yzzQjr9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,518&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;887&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_zQgmQuF2FXTj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(390&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_zMmXacrQr2ji" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;497&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zp12hB1NdbIc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expense amounted to approximately $&lt;span id="xdx_907_eus-gaap--Depreciation_c20220101__20221231_z5y6e2cGBya4" title="Depreciation expense"&gt;260,000&lt;/span&gt; and $&lt;span id="xdx_900_eus-gaap--Depreciation_c20210101__20211231_zjI8V9jLuNd6" title="Depreciation expense"&gt;156,000&lt;/span&gt; for the year ended December 31, 2022 and 2021, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36569">&lt;p id="xdx_897_eus-gaap--PropertyPlantAndEquipmentTextBlock_zufRXk8JrOE7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_z6pYhUWMbIEe"&gt;Schedule
of Machinery and Equipment, Net&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, machinery and equipment, net, was comprised of the following (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zGQWyqcHnL3e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zY8jbB6wU9zf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_zvQ0yzzQjr9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,518&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;887&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_zQgmQuF2FXTj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(390&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_zMmXacrQr2ji" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;497&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52259"
      unitRef="USD">1518000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52260"
      unitRef="USD">887000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52261"
      unitRef="USD">631000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52262"
      unitRef="USD">390000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2022-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52263"
      unitRef="USD">887000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2021-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      id="ixv-52264"
      unitRef="USD">497000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="From2022-01-012022-12-31"
      decimals="0"
      id="ixv-52265"
      unitRef="USD">260000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      id="ixv-52266"
      unitRef="USD">156000</us-gaap:Depreciation>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36640">&lt;p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zJm5yPl3byO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.
&lt;span id="xdx_82D_zGlL8WySpM8e"&gt;Related Party Transactions&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has funded its operations to date primarily through private sales of convertible preferred stock, contingently convertible and convertible
promissory notes, term loans, SAFEs and common stock. These investments have included various related parties, including from AJC Capital,
certain directors and executive management as further discussed below.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zg2hzk6O3Hzb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span&gt;&lt;span id="xdx_8B5_zKcSQY9nK2G5"&gt;Schedule
of Related Party Transactions&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the various significant related party transactions and investments in Calidi for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Related Party&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Description of investment or transaction&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20220101__20221231_zt8GpaAKrSg1" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20210101__20211231_zA4j2HhVXWQ4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Year Ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Related Party&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Description of investment or transaction&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zeOril3Vpmvg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 30%; text-align: left"&gt;AJC Capital, Director A, B, and a manager&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zYjs4c8HV5Jh" style="width: 36%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Convertible
    notes payable, including accrued interest&lt;sup id="xdx_F4D_zXpHMLu1PvQd"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zV5xxeyV9D6a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zRGaz0NO9G92"&gt;Line of credit &#x2013; as guarantor&lt;/span&gt;&lt;sup id="xdx_F4D_zIeRlG8Xd3Ql"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4173"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4174"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zon2voBiIKi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director A, E, and executive officer&#x2019;s family office&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zAYtSyMWjund"&gt;Term notes payable, net of discount, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F47_z0H4EbQVmyk1"&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BusinessLoanPayableMember_z5u6RMlLN9H4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--BusinessLoanPayableMember_zvK0Pg2PEDme"&gt;Business loan payable &#x2013; as guarantor&lt;/span&gt;&lt;sup id="xdx_F48_zICI9Po6n7A7"&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4181"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_zK2F5gRHnOz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Directors A, D, E, F, an officer, and a manager&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_z8Dg5oSgrGz6"&gt;Simple agreements for future equity (SAFE), at fair value&lt;/span&gt;&lt;sup id="xdx_F41_z8cEHJCL7Hzk"&gt;(5)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_zfFZ9GJCfG3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_z74hllVROFKf"&gt;Accounts payable and accrued expenses&lt;/span&gt;&lt;sup id="xdx_F42_zTEleNBGhYwf"&gt;(6)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;137&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_znfw2yRnnpJ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;Directors C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_z3rlima4UJeb"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/span&gt;&lt;sup id="xdx_F4C_zcXIFlUWPj74"&gt;(7)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_zgVkKW5X8DC7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Former Executive&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_z9pgBgPfOQzd"&gt;Legal settlement liability&lt;/span&gt;&lt;sup id="xdx_F45_zcKhQ0jzUjd5"&gt;(8)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zUNcwzsg8P4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zCsqRtGvsby3"&gt;President and Chief Operating Officer&lt;/span&gt;&lt;sup id="xdx_F4C_zMKLG7hvpNvf"&gt;(9)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4202"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zmAlYIaCdEq6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zSNGxAgUjIQc"&gt;Advisory services included in accrued expenses&lt;/span&gt;&lt;sup id="xdx_F43_zr8YpfDAE2Vf"&gt;(10)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4206"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zryEHSEGCEw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zzchpCOzg6Hb"&gt;Lease guaranty&lt;/span&gt;&lt;sup id="xdx_F43_zhZZuRvg65Aa"&gt;(11)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4210"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_za4UolxaTfPi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Related party transactions and investments&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4214"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zNLKbHFBl22l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zN7oCQHBAHai" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zGZzFeGBi0A4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zDNDlB35UX4e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    November 2020, Calidi, as the borrower, opened a Line of Credit (&#x201c;LOC&#x201d;) with City National Bank (&#x201c;CNB&#x201d;) for
    a borrowing capacity of up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn6n6_c20201130_zEknSyk4Bevf" title="Line of credit, borrowing capacity"&gt;1.0&lt;/span&gt; million. As a condition of approving the LOC, CNB required a corresponding collateral amount to
    be provided by AJC Capital in the form of a certificate of deposit in the name of AJC Capital to be held at CNB so long as the LOC
    remains open, including any amounts borrowed and outstanding under the LOC. As consideration for the collateral provided by AJC Capital
    to CNB, Calidi issued 2,000,000 warrants to purchase common stock to AJC Capital (see Note 10). See Note 8 for full disclosures around
    the LOC which remained outstanding as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0B_z9CMjGQ8D5R7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zowETXetCkD3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term
    notes payable, including accrued interest, of approximately $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200501__20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_za0K2u9JwkT8" title="Debt including accrued interest"&gt;500,000&lt;/span&gt; issued to AJC Capital in May 2020 with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zlr51i8CT9Sj" title="Warrants to purchase common stock"&gt;900,000&lt;/span&gt; warrants to purchase
    common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210301__20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zEE9pSCW6e05" title="Principal amount"&gt;544,000&lt;/span&gt;, including accrued
    interest, at fair value, issued in March 2021 to Director A with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z8SBcKddPaH1" title="Warrants to purchase common stock"&gt;1,000,000&lt;/span&gt; warrants to purchase common stock and stated interest
    rates (see Notes 8 and 10). In December 2022, Calidi issued various term notes in the aggregate principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_pn6n6_c20221201__20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zYmvttXihXNj" title="Principal amount"&gt;1.0&lt;/span&gt; million
    to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the above term
    notes payable, as applicable, remained outstanding as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zTeKHbWeoT03" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_z200XhRYPda7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Principal
    balance on a business loan payable by Calidi to a bank for which AJC Capital is a guarantor to the bank for the loan (see Note 8),
    loan remained outstanding as of December 31, 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F09_zLAHdHOkqMhi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F11_zDskvRGrt4vj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 9 for full disclosures around the SAFE instruments. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0D_zEnzuQY7XDw8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zOXP4spNzKUa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amounts
    owed to AJC Capital for primarily rent expense for temporary use of personal house for company office space in 2020; in addition,
    amounts owed to Director D for certain consulting expenses, included in accounts payable and accrued expenses as of December 31,
    2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F04_zAgRT3hP1Ame" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(7)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_zxuQgbztzsd1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zhQwUFYoqmV7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(8)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F14_z9vJJ6jYWWUa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 5 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F05_zeO5LmZWzm7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(9)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_zl2prgCATOZi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--SalariesAndWages_pp0p0_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zKactbNW1qLj" title="Annual salary"&gt;450,000&lt;/span&gt;, a signing bonus of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pp0p0_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zglwRpk0cMF4" title="Bonus payable"&gt;300,000&lt;/span&gt;, payable in three equal monthly installments beginning in May 2022, a
    grant of options to purchase &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z6Xtpx0bcOJ2" title="Number of shares, options to purchase"&gt;500,000&lt;/span&gt; shares of Calidi common stock based on standard vesting conditions under the 2019 Plan at an
    exercise price of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--StockOptionExercisePriceIncrease_pid_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zu9E25gI0Xy9" title="exercise price"&gt;3.86&lt;/span&gt; per share as determined by the Board of Directors and acceleration of vesting of certain, previously granted
    stock options under the 2019 Plan (see Notes 11 and 15). Mr. Ng is also eligible for an annual bonus of up to &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--BonusPercentage_iI_pid_dp_uPure_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zGmRgRw16mFk" title="Bonus percentage"&gt;35&lt;/span&gt;% of base salary,
    if approved by the Board of Directors, and standard change in control and severance benefits. As of December 31, 2022, Calidi owed
    the remaining $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z5wcL9Vc5PCh" title="Revenue recognized"&gt;100,000&lt;/span&gt; to Mr. Ng for the signing bonus included in related party accrued expenses and other current liabilities.
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zJ1nyiMHAEyl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(10)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1C_zTXvQgzpHrG6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zq2Cg7eD7Vm8" title="Monthly advisory fee"&gt;9,166&lt;/span&gt; per month not to exceed $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--AccruedAdvisoryFee_pp0p0_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_z88OcHbpuWS9" title="Annual advisory fee"&gt;120,000&lt;/span&gt; per annum, accrued
    and payable upon Calidi raising $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJYWi0ktZnth" title="Equity proceeds"&gt;10&lt;/span&gt; million or more in equity proceeds, as defined in the Advisory Agreement. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F05_z9HDRSVylbnb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(11)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F18_znrehkEIF648" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--GuarantyOfLeaseAmount_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zlzDQtZkTjP3" title="Guaranty of lease amount"&gt;900,000&lt;/span&gt; to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first. The amount shown in the table above, represents the present value, including accreted interest as of the period shown, of
    the aggregate $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zZFfRhoZrjSi" title="Lease payment due"&gt;225,000&lt;/span&gt; payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included noncurrent operating
    lease right-of-use liability. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A5_zrSdtSuOR2A" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-36649">&lt;p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zg2hzk6O3Hzb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span&gt;&lt;span id="xdx_8B5_zKcSQY9nK2G5"&gt;Schedule
of Related Party Transactions&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents the various significant related party transactions and investments in Calidi for the periods presented (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Related Party&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Description of investment or transaction&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20220101__20221231_zt8GpaAKrSg1" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20210101__20211231_zA4j2HhVXWQ4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Year Ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Related Party&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Description of investment or transaction&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zeOril3Vpmvg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 30%; text-align: left"&gt;AJC Capital, Director A, B, and a manager&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorABandManagerMember_zYjs4c8HV5Jh" style="width: 36%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Convertible
    notes payable, including accrued interest&lt;sup id="xdx_F4D_zXpHMLu1PvQd"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zV5xxeyV9D6a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zRGaz0NO9G92"&gt;Line of credit &#x2013; as guarantor&lt;/span&gt;&lt;sup id="xdx_F4D_zIeRlG8Xd3Ql"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4173"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4174"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zon2voBiIKi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director A, E, and executive officer&#x2019;s family office&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zAYtSyMWjund"&gt;Term notes payable, net of discount, including accrued interest&lt;/span&gt;&lt;sup id="xdx_F47_z0H4EbQVmyk1"&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BusinessLoanPayableMember_z5u6RMlLN9H4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--BusinessLoanPayableMember_zvK0Pg2PEDme"&gt;Business loan payable &#x2013; as guarantor&lt;/span&gt;&lt;sup id="xdx_F48_zICI9Po6n7A7"&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4181"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_zK2F5gRHnOz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Directors A, D, E, F, an officer, and a manager&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorsADEFAnOfficerandManagerMember_z8Dg5oSgrGz6"&gt;Simple agreements for future equity (SAFE), at fair value&lt;/span&gt;&lt;sup id="xdx_F41_z8cEHJCL7Hzk"&gt;(5)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_zfFZ9GJCfG3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital, Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorDMember_z74hllVROFKf"&gt;Accounts payable and accrued expenses&lt;/span&gt;&lt;sup id="xdx_F42_zTEleNBGhYwf"&gt;(6)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;137&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_znfw2yRnnpJ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;Directors C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsCMember_z3rlima4UJeb"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/span&gt;&lt;sup id="xdx_F4C_zcXIFlUWPj74"&gt;(7)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_zgVkKW5X8DC7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Former Executive&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerExecutiveMember_z9pgBgPfOQzd"&gt;Legal settlement liability&lt;/span&gt;&lt;sup id="xdx_F45_zcKhQ0jzUjd5"&gt;(8)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zUNcwzsg8P4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Director D&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zCsqRtGvsby3"&gt;President and Chief Operating Officer&lt;/span&gt;&lt;sup id="xdx_F4C_zMKLG7hvpNvf"&gt;(9)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4202"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zmAlYIaCdEq6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;Director A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zSNGxAgUjIQc"&gt;Advisory services included in accrued expenses&lt;/span&gt;&lt;sup id="xdx_F43_zr8YpfDAE2Vf"&gt;(10)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4206"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zryEHSEGCEw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;AJC Capital&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zzchpCOzg6Hb"&gt;Lease guaranty&lt;/span&gt;&lt;sup id="xdx_F43_zhZZuRvg65Aa"&gt;(11)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4210"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_za4UolxaTfPi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Related party transactions and investments&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4214"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zNLKbHFBl22l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zN7oCQHBAHai" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zGZzFeGBi0A4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1E_zDNDlB35UX4e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    November 2020, Calidi, as the borrower, opened a Line of Credit (&#x201c;LOC&#x201d;) with City National Bank (&#x201c;CNB&#x201d;) for
    a borrowing capacity of up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn6n6_c20201130_zEknSyk4Bevf" title="Line of credit, borrowing capacity"&gt;1.0&lt;/span&gt; million. As a condition of approving the LOC, CNB required a corresponding collateral amount to
    be provided by AJC Capital in the form of a certificate of deposit in the name of AJC Capital to be held at CNB so long as the LOC
    remains open, including any amounts borrowed and outstanding under the LOC. As consideration for the collateral provided by AJC Capital
    to CNB, Calidi issued 2,000,000 warrants to purchase common stock to AJC Capital (see Note 10). See Note 8 for full disclosures around
    the LOC which remained outstanding as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0B_z9CMjGQ8D5R7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zowETXetCkD3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Term
    notes payable, including accrued interest, of approximately $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200501__20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_za0K2u9JwkT8" title="Debt including accrued interest"&gt;500,000&lt;/span&gt; issued to AJC Capital in May 2020 with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zlr51i8CT9Sj" title="Warrants to purchase common stock"&gt;900,000&lt;/span&gt; warrants to purchase
    common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210301__20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zEE9pSCW6e05" title="Principal amount"&gt;544,000&lt;/span&gt;, including accrued
    interest, at fair value, issued in March 2021 to Director A with &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z8SBcKddPaH1" title="Warrants to purchase common stock"&gt;1,000,000&lt;/span&gt; warrants to purchase common stock and stated interest
    rates (see Notes 8 and 10). In December 2022, Calidi issued various term notes in the aggregate principal amount of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_pn6n6_c20221201__20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zYmvttXihXNj" title="Principal amount"&gt;1.0&lt;/span&gt; million
    to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the above term
    notes payable, as applicable, remained outstanding as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zTeKHbWeoT03" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_z200XhRYPda7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Principal
    balance on a business loan payable by Calidi to a bank for which AJC Capital is a guarantor to the bank for the loan (see Note 8),
    loan remained outstanding as of December 31, 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F09_zLAHdHOkqMhi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F11_zDskvRGrt4vj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 9 for full disclosures around the SAFE instruments. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0D_zEnzuQY7XDw8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zOXP4spNzKUa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amounts
    owed to AJC Capital for primarily rent expense for temporary use of personal house for company office space in 2020; in addition,
    amounts owed to Director D for certain consulting expenses, included in accounts payable and accrued expenses as of December 31,
    2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F04_zAgRT3hP1Ame" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(7)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_zxuQgbztzsd1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note as of December 31, 2022 and 2021. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_zhQwUFYoqmV7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(8)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F14_z9vJJ6jYWWUa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
    Note 5 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F05_zeO5LmZWzm7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(9)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F10_zl2prgCATOZi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--SalariesAndWages_pp0p0_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zKactbNW1qLj" title="Annual salary"&gt;450,000&lt;/span&gt;, a signing bonus of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pp0p0_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zglwRpk0cMF4" title="Bonus payable"&gt;300,000&lt;/span&gt;, payable in three equal monthly installments beginning in May 2022, a
    grant of options to purchase &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z6Xtpx0bcOJ2" title="Number of shares, options to purchase"&gt;500,000&lt;/span&gt; shares of Calidi common stock based on standard vesting conditions under the 2019 Plan at an
    exercise price of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--StockOptionExercisePriceIncrease_pid_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zu9E25gI0Xy9" title="exercise price"&gt;3.86&lt;/span&gt; per share as determined by the Board of Directors and acceleration of vesting of certain, previously granted
    stock options under the 2019 Plan (see Notes 11 and 15). Mr. Ng is also eligible for an annual bonus of up to &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--BonusPercentage_iI_pid_dp_uPure_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zGmRgRw16mFk" title="Bonus percentage"&gt;35&lt;/span&gt;% of base salary,
    if approved by the Board of Directors, and standard change in control and severance benefits. As of December 31, 2022, Calidi owed
    the remaining $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z5wcL9Vc5PCh" title="Revenue recognized"&gt;100,000&lt;/span&gt; to Mr. Ng for the signing bonus included in related party accrued expenses and other current liabilities.
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zJ1nyiMHAEyl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(10)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1C_zTXvQgzpHrG6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zq2Cg7eD7Vm8" title="Monthly advisory fee"&gt;9,166&lt;/span&gt; per month not to exceed $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--AccruedAdvisoryFee_pp0p0_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_z88OcHbpuWS9" title="Annual advisory fee"&gt;120,000&lt;/span&gt; per annum, accrued
    and payable upon Calidi raising $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJYWi0ktZnth" title="Equity proceeds"&gt;10&lt;/span&gt; million or more in equity proceeds, as defined in the Advisory Agreement. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F05_z9HDRSVylbnb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(11)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F18_znrehkEIF648" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--GuarantyOfLeaseAmount_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zlzDQtZkTjP3" title="Guaranty of lease amount"&gt;900,000&lt;/span&gt; to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first. The amount shown in the table above, represents the present value, including accreted interest as of the period shown, of
    the aggregate $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zZFfRhoZrjSi" title="Lease payment due"&gt;225,000&lt;/span&gt; payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included noncurrent operating
    lease right-of-use liability. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
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    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
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      unitRef="USD">120000</CLDI:AccruedAdvisoryFee>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2022-04-012022-04-01_custom_DirectorAMember"
      decimals="-6"
      id="ixv-52314"
      unitRef="USD">10000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <CLDI:GuarantyOfLeaseAmount
      contextRef="From2022-10-012022-10-31_custom_AJCCapitalMember_srt_MaximumMember_custom_GuarantyMember"
      decimals="0"
      id="ixv-52315"
      unitRef="USD">900000</CLDI:GuarantyOfLeaseAmount>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments
      contextRef="From2022-10-012022-10-31_custom_AJCCapitalMember_custom_GuarantyMember"
      decimals="0"
      id="ixv-52316"
      unitRef="USD">225000</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-37028">&lt;p id="xdx_804_eus-gaap--DebtDisclosureTextBlock_zPSFbhFN7bNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.
&lt;span id="xdx_827_z3i5JK37svmd"&gt;Debt &lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zZzhQt0pLva7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
outstanding debt obligations as of December 31, 2022 and 2021, including related party components, are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zRors1k7U2Gj" style="display: none"&gt;Schedule
of Outstanding Debt Obligations&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
31, 2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid Balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Fair Value Measurements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Discount&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;b&gt;Accrued Interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Net Carrying Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z4Mf60EVIER5" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zUPyM1i0JUm9" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4267"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zcVw7KHhxppc" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4269"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zdoKrDWILy6h" style="width: 9%; text-align: right" title="Accrued Interest"&gt;39&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zHic241biZsf" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zrZFL2nuGzii" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zKCRpifMMrw2" style="text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zZS9TpZmw3z1" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4279"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGIp_zUb7OZdqw53i" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4281"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zdKyD3a2HNEl" style="text-align: right" title="Net Carrying Value"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z8o3g6uXGCLb" style="text-align: right" title="Unpaid Balance"&gt;2,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zuayIl6GOTqj" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4287"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zEiFaH2tYAMg" style="text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zv4OvLbqgjo7" style="text-align: right" title="Accrued Interest"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zujbIKg7AmO5" style="text-align: right" title="Net Carrying Value"&gt;2,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zqDu5COFjFVh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zkPYlsDKSHD9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4297"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zeV8tXDH4J1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4299"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zwJhK7qw1EAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4301"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNNoGWyzpZeb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231_zhM4F6XzmtRh" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;5,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231_zZe2LFOkjFxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231_zMrl2u2seTMc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231_z74M3C4D0FUd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231_zG9oaCBECvsb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20221231_z3DQplp97Mj6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LongTermDebt_iI_pn3n3_c20221231_zYftROCkqSbj" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4317"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid Balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Fair Value Measurements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued Interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Net Carrying Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zg3rfKGqjIw6" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zrEW6xUB2y3a" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4321"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zdff98mxF165" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4323"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_fKGEp_z37RRwv5SID2" style="width: 9%; text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4325"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zcIDuHf1Dqcl" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zHWVbJC3kvA8" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_z6u6HwRaGtLb" style="text-align: right" title="Fair Value Measurements"&gt;572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zR3Jn1Q4Rdce" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4333"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGIp_z10CM9K8nQnb" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4335"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zgHS8vRHEiQf" style="text-align: right" title="Net Carrying Value"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zciqzhsIGXdf" style="text-align: right" title="Unpaid Balance"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zKBjGmwnnTJ9" style="text-align: right" title="Fair Value Measurements"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zn2mvVcz4Pw7" style="text-align: right" title="Discount"&gt;(22&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_fKGIp_z1IxxlUODmg9" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4345"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zvTWkQWyvG8d" style="text-align: right" title="Net Carrying Value"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z7kxYH2IkPwk" style="text-align: right" title="Unpaid Balance"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z9FwaGHx5X2e" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4351"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zEIYIbgCK8a6" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4353"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zedBRnwNMDJe" style="text-align: right" title="Accrued Interest"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zESxT5za8HV2" style="text-align: right" title="Net Carrying Value"&gt;522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zctA54Y9OPKa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNQdvhGvVm7i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4361"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zd8mjeGZp79j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4363"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zesMoXudqdDl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4365"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zpHlBEQWydB5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231_zzj86NJk7OFi" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;4,403&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231_zKvnpnlLuUt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;599&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231_z5RWL5Pn3FZc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(22&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231_zBnIEbDUNUw" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231_zjd6brWG1rdb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,002&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20211231_zytgUWpkQ8M7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,002&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebt_iI_pn3n3_c20211231_zrasZ0xTT7gb" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4381"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F01_z8QHKdrkKkj8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zLosTuYhxtM7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Convertible
    notes payable issued with common stock in lieu of cash interest. See further discussion under Convertible Notes Payable section below.
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zFeQmVQhMhN2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zUwSBpzFIwqa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    interest is included in fair value measurements for contingently convertible notes payable and term notes payable, at fair value,
    as applicable, for the periods presented, respectively. See further disclosures under the fair value option of accounting in Note
    2, Note 4, Note 8, and applicable sections below. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AB_zQ4bfClpy9F6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zLmvNQZhi6T1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scheduled
maturities of outstanding debt, net of discounts are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z02n8FLpkN5l" style="display: none"&gt;Schedule
of Maturities of Outstanding Debt&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; font-weight: bold"&gt;Year Ending December 31:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20221231_zMnKlTIOcia6" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_z1egktP0BL84" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;5,265&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_zZDmgEb63ETi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Plus: fair value measurement adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LongTermDebtAccruedInterest_iI_pn3n3_z6xyKlj3ElId" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plus: accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_zNNBV4F7qIoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: discounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--LongTermDebtCurrent_iTI_pn3n3_zkOBKH7jO1ak" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zveL0xDEPi16" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following discussion includes a description of Calidi&#x2019;s outstanding debt as of December 31, 2022 and 2021. The weighted average
interest rate related to Calidi&#x2019;s outstanding debt not accounted for under the fair value option and was &lt;span id="xdx_907_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_c20221231_zP7etuAeBhE2" title="Weighted average interest rate"&gt;8.7&lt;/span&gt;% and &lt;span id="xdx_90A_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_c20211231_zNE227bleQkf" title="Weighted average interest rate"&gt;2.7&lt;/span&gt;% as of December
31, 2022 and 2021, respectively. Interest expense related to Calidi&#x2019;s outstanding debt not accounted for under the fair value option
totaled approximately $&lt;span id="xdx_903_eus-gaap--InterestExpenseDebt_pn5n6_c20220101__20221231_zneAbTHxcLrg" title="Interest expense"&gt;0.2&lt;/span&gt; million and $&lt;span id="xdx_90B_eus-gaap--InterestExpenseDebt_pn5n6_c20210101__20211231_zwDCXeKl0VW6" title="Interest expense debt"&gt;0.6&lt;/span&gt; million for the year ended December 31, 2022 and 2021, respectively, which is reported within
other income and expense, net, in the consolidated statements of operations. Interest expense includes interest on outstanding borrowings
and the amortization of discounts associated with debt issuance costs or from the allocation of proceeds to freestanding common stock
or warrants as part of the relevant financing transactions. Interest expense related to debt instruments that are accounted for under
the fair value option is presented within the single line of change in fair value of debt or change in fair value of debt &#x2014; related
party, as applicable, in the consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Convertible
Notes Payable &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2017
Convertible Note &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2017, Calidi issued a $&lt;span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_zjLbPeAlfKo1" title="Principal amount"&gt;150,000&lt;/span&gt; convertible promissory note (the &#x201c;2017 Convertible Note&#x201d;) to a director and related
party (see Note 7), with an original maturity date of &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDateDescription_c20170301__20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zyHiEujBWRQe" title="Debt instrument, maturity description"&gt;6 months&lt;/span&gt; from the date of issuance. Calidi issued shares of common stock in lieu
of cash interest in the amount of one share of common stock per $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionRatio1_pid_c20170301__20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_z8iWFBGgDtY5" title="Debt instrument, conversion ratio"&gt;1.00&lt;/span&gt; of principal loaned. The value allocated to the common stock was
recognized as a debt discount on the 2017 Convertible Note and the amount was insignificant. The 2017 Convertible Note allows the investor,
at their election, to convert the principal amount into Series A-1 Convertible Preferred Stock at a conversion price of $&lt;span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionRatio1_pid_c20170301__20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_zu8QbiQdI0R4" title="Debt instrument, conversion ratio"&gt;1.00&lt;/span&gt;. At the
date of issuance, the estimated fair value of the Series A-1 Convertible Preferred Stock was greater than the effective conversion price,
which resulted in Calidi recognizing a BCF on the date of issuance as an additional debt discount with a corresponding increase to additional
paid in capital in accordance with ASC 470-20. Both the common stock and BCF debt discounts in the aggregate amounting to the principal
amount of $&lt;span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_z6AlZrVdUcR" title="Principal amount"&gt;150,000&lt;/span&gt; are fully amortized. See Note 2 regarding the impact of adoption of ASU 2020-06 on January 1, 2021. At the original
maturity dates, the respective 2017 Convertible Note was amended to extend the maturity date to December 31, 2021 and were amended again
in December 2021 to further extend the maturity date to June 30, 2022. The amendments were accounted for as an extinguishment of the
debt, however, as the above discounts were already fully amortized by the original and amended maturity dates, the extinguishment had
no impact to the consolidated financial statements presented herein. In March 2022, the related party investor provided notice and converted
the $&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20170301__20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_z7QqpIkNVNhg" title="Converted balance"&gt;150,000&lt;/span&gt; balance of the 2017 Convertible Note into &lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20170301__20170331__us-gaap--DebtInstrumentAxis__custom--TwoThousandSeventeenConvertibleNotesMember_zyILOHAhujzd" title="Converted shares"&gt;150,000&lt;/span&gt; shares of Series A-1 convertible preferred stock (see Note 10). The contractual
conversion was recorded at carrying value and resulted in no gain or loss in the consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2018
Convertible Notes &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Between
January 2018 and June 2018, Calidi issued $&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zYz2dvqfo8yh" title="Principal amount"&gt;1.4 &lt;/span&gt;million of convertible promissory notes (the &#x201c;2018 Convertible Notes&#x201d;) to
investors, including to related parties (see Note 7), with original maturity dates of &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDateDescription_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zWHFDZ8uI3xe" title="Debt instrument, maturity description"&gt;18 months&lt;/span&gt; from the dates of issuance. In lieu of
cash interest, Calidi issued to the investors shares of common stock in the amount of four shares of common stock per $&lt;span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionRatio1_pid_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zhxlwKYqvbO4" title="Debt instrument, conversion ratio"&gt;1.00&lt;/span&gt; of principal
loaned. The value allocated to common stock was determined based on a relative fair value basis resulting in approximately $&lt;span id="xdx_903_eus-gaap--InterestExpense_pn5n6_c20180101__20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zXAxcZ9iZmT1" title="Principal amount"&gt;1.0&lt;/span&gt; million
of debt discount to be recognized as interest expense using the effective interest method over the term of the 2018 Convertible Notes.
Calidi repaid $&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20200130__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_znclmnxyiF3h" title="Principal amount"&gt;30,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zbxsoOYspVT4" title="Principal amount"&gt;120,000&lt;/span&gt; of principal balance in January 2020 and December 2019, respectively, to one investor and related
party 2018 Convertible Note holder. The 2018 Convertible Notes allow the investors, at their election, to convert the principal amount
into Series A-2 Convertible Preferred Stock at a conversion price of $&lt;span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20180630__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember_zjkypA5AXcJ" title="Debt instrument, conversion price"&gt;1.75&lt;/span&gt;. At the original maturity dates, the remaining respective
2018 Convertible Notes were amended to extend the maturity dates to December 31, 2021, and were amended again in December 2021 to further
extend the maturity dates to June 30, 2022. The amendments were accounted for as an extinguishment of the debt, however, as the above
discounts were already fully amortized by the original and amended maturity dates, the extinguishments had no impact to the consolidated
financial statements presented herein. In March 2022, one of the related party investors provided notice and converted $&lt;span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember_zaQqAkEr5xgj" title="Principal amount"&gt;450,000&lt;/span&gt; of the
2018 Convertible Notes to into &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_uShares_c20220301__20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember_zMjkeneLO1Wb" title="Number of shares issued"&gt;257,143&lt;/span&gt; shares of Series A-2 convertible preferred stock (see Note 10). The contractual conversion was
recorded at carrying value and resulted in no gain or loss in the consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2022, the maturity date for the remaining $&lt;span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_zOdiuJFk2PGi" title="Principal amount"&gt;765,000&lt;/span&gt; of principal amount of the 2018 Convertible Notes was extended to the earlier
of i) June 30, 2023 or ii) Calidi&#x2019;s completion of a qualified &lt;span id="xdx_901_eus-gaap--DebtInstrumentDescription_c20220731__20220731_zoevnl3ZV83g" title="Debt description"&gt;financing of $15 million or more.&lt;/span&gt; The amended 2018 Convertible Notes
accrue interest at &lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pip0_dp_uPure_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandEighteenConvertibleNotesMember_znCEmFAiTFt7" title="Debt instrument, interest rate"&gt;10&lt;/span&gt;% per annum. All other terms and conditions remained substantially unchanged. The debt amendment occurred close
to or upon the stated maturity date and resulted in the application of extinguishment accounting in accordance with ASC 470-50. The carrying
value of the original notes equals the fair value at extinguishment date, which resulted in no gain or loss recorded in the consolidated
statement of operations. Calidi was in compliance with applicable debt covenants as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Contingently
Convertible Notes Payable, at fair value &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2019
Contingently Convertible Notes, at fair value &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2019, Calidi issued $&lt;span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenConvertiblePromissoryNotesMember_zsdXhlyxeAq4" title="Principal amount"&gt;2.3&lt;/span&gt; million of contingently convertible promissory notes (the &#x201c;2019 Contingently Convertible Notes&#x201d;
or &#x201c;2019 CCNPs&#x201d;) to certain investors, including to related parties (see Note 7), with original maturity dates of 28 to 31
months from the dates of issuance. The 2019 CCNPs accrue interest at &lt;span id="xdx_907_ecustom--AccruedInterestRatePercent_iI_dp_c20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenConvertiblePromissoryNotesMember_z3alZcfCdBq9" title="Accrued interest rate percent"&gt;5&lt;/span&gt;% per annum, that is due and payable at maturity unless otherwise
converted prior to maturity. Calidi may elect to prepay principal and accrued interest at any time. Upon a next equity financing of at
least $&lt;span id="xdx_909_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenConvertiblePromissoryNotesMember_zp2QCHNOzEod" title="Debt instrument, increase, accrued interest"&gt;8.0&lt;/span&gt; million, the principal and accrued interest will automatically convert into the type of stock issued in the financing at the
lower price of a per share conversion price equal to: &lt;span id="xdx_904_eus-gaap--DebtInstrumentDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenConvertiblePromissoryNotesMember_z5HAIOGYYq3k" title="Debt instrument, description"&gt;(i) 80% of the per share price paid by investors in the financing; or (ii) 80%
of a per share price equal to $100.0 million divided by the total number of issued and outstanding shares as of the date of the amendment,
or $2.40 per share (&#x201c;valuation cap&#x201d;). In addition, upon a next equity financing, the investors will be issued a warrant equal
to 30% of principal at an exercise price equal to the per share price paid by investors in the financing. These contingent warrants are
accounted for when the contingency is resolved, and the contingent warrants are issued.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has elected to measure the 2019 CCNPs, including accrued interest and contingently issuable warrants, using the fair value option under
ASC 825 and, as a result, Calidi records any changes in fair value within change in fair value of debt on the consolidated statements
of operations. Calidi has elected to also include the component related to accrued interest within the single line of change in fair
value of debt and change in fair value of debt &#x2014; related party on the consolidated statements of operations. See Note 2 under the
&lt;i&gt;Fair value option of accounting&lt;/i&gt; section and Note 4 for further details.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
to January 1, 2021, Calidi repaid certain investors and related party contingently convertible note holders the entire principal balance
of $&lt;span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20210102__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_zkS94yLLjoZ5" title="Debt instrument, face amount"&gt;150,000&lt;/span&gt; and an investor elected to convert principal and accrued stated interest balance of $&lt;span id="xdx_909_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210102__20210102__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_zv8SKA7RygY8" title="Debt instrument, increase, accrued interest"&gt;213,300&lt;/span&gt; into shares of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
August 2021 through December 2021, the $&lt;span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210801__20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandNineteenConvertiblePromissoryNotesMember_zCDGfanLcC47" title="Debt instrument, increase, accrued interest"&gt;2.0&lt;/span&gt; million of then outstanding unpaid principal balances of the 2019 CCNPs plus accrued interest
were exchanged for an equivalent amount of SAFE agreements as described in Note 9. All 2019 CCNP agreements were exchanged into the SAFE
agreements, which included the cancellation of applicable contingently issuable warrants upon the exchange to the SAFE agreements (see
Note 9).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Contingently Convertible Notes, at fair value &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2019 and 2020, Calidi issued $&lt;span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20191231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zpVdUPoTAP3b" title="Principal amount"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20201231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zOTEab6Ab7M6" title="Principal amount"&gt;4.0&lt;/span&gt;&lt;/span&gt; million in convertible promissory notes to two investors that &lt;span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20191229__20191231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zqsuHP7gN7z9" title="Debt instrument, maturity date, description"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDateDescription_c20201229__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zM2ErcnQhFG3" title="Debt instrument, maturity date, description"&gt;mature in January 2023&lt;/span&gt;&lt;/span&gt; (the &#x201c;2020
Contingently Convertible Notes&#x201d; or &#x201c;2020 CCNPs&#x201d;). The 2020 CCNPs accrue interest at &lt;span id="xdx_904_ecustom--AccruedInterestRatePercent_iI_dp_c20191231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zhTO0OR7ScX1" title="Accrued interest rate percent"&gt;&lt;span id="xdx_902_ecustom--AccruedInterestRatePercent_iI_dp_c20201231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zs7uIlIJ9QRj" title="Accrued interest rate percent"&gt;5&lt;/span&gt;&lt;/span&gt;% per annum, compounded yearly,
that is due and payable at maturity unless otherwise converted prior to maturity. Calidi may not elect to prepay the principal and interest
without the written consent of the lenders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
a next equity financing of at least $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20201229__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zxebZG1NJqak" title="Debt instrument, increase, accrued interest"&gt;8.0&lt;/span&gt; million, for the principal and accrued interest through that date, the holder, at their sole
election, may exercise the conversion option into the type of stock issued in the financing at the lower price equal to: &lt;span id="xdx_905_eus-gaap--DebtInstrumentDescription_c20191229__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zbntCYnVVsb7" title="Debt instrument description"&gt;(i) 70% of the
per share price paid by investors in the financing; or (ii) 70% of a per share price equal to $100.0 million divided by the total number
of issued and outstanding shares as of the date of issuance; or (iii) $2.00 (&#x201c;valuation cap&#x201d;). In addition, upon a next equity
financing occurring, the investors will also receive a warrant equal to 30% of principal invested at an exercise price equal to the per
share price paid by investors in the financing. These contingent warrants are accounted for when the contingency is resolved, and the
contingent warrants are issued. Calidi evaluated whether the 2020 CCNPs contained a BCF in accordance with ASC 470-20 and determined
that a BCF that is contingent upon on the next equity financing occurring is not recognized until the contingency is resolved. The contingency
had not been resolved as of December 31, 2022. See Note 2 regarding the impact of adoption of ASU 2020-06 on January 1, 2021.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
a change of control, the investor will have the option to receive a cash payment equal the principal and accrued interest or convert
the principal and accrued interest into shares of Calidi&#x2019;s preferred stock to be issued, at a per share conversion price equal
to: &lt;span id="xdx_902_eus-gaap--DebtInstrumentDescription_c20191229__20201231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_z841fPo7DuMl" title="Debt instrument description"&gt;(i) 70% of the implied price per share of such preferred stock from such change of control; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance. Upon an event of default,
each investor will receive a cash payment equal the principal and accrued interest.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has elected to measure the 2020 CCNPs, including accrued interest and contingently issuable warrants, using the fair value option under
ASC 825 and records all changes in fair value included in change in fair value of debt and change in fair value of debt &#x2014; related
party, on the consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting&lt;/i&gt; section and Note 4 for
a full discussion of the valuation methodologies and other details related to the 2020 CCNPs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
September 2021, $&lt;span id="xdx_90A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210901__20210930__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesMember_zyLmkx9H6AKa" title="Debt instrument, increase accrued interest"&gt;3.0&lt;/span&gt; million unpaid principal balance for one of the 2020 CCNPs plus accrued interest was exchanged for an equivalent
amount of a SAFE agreement, which included the cancellation of the applicable contingently issuable warrants upon the exchange into the
SAFE (see Note 9). As of December 31, 2022 and 2021, the remaining $&lt;span id="xdx_90C_eus-gaap--DebtDefaultLongtermDebtAmount_iI_pn5n6_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesMember_zGRrPsL8aXA1" title="Debt instrument, debt default, amount"&gt;&lt;span id="xdx_901_eus-gaap--DebtDefaultLongtermDebtAmount_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesMember_zWeqx9B7pG0i" title="Debt instrument, debt default, amount"&gt;1.0&lt;/span&gt;&lt;/span&gt; million in unpaid principal remained outstanding for the 2020
CCNPs with one investor that is also a related party (see Note 7). Calidi was in compliance with applicable debt covenants related to
the 2020 CCNPs as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Term
Notes Payable &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2022
Term Note Payable &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
November and December 2022, Calidi issued $&lt;span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20221130__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_zUID5W8npR1a" title="Principal amount"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_z4MDOWSDqCG1" title="Principal amount"&gt;1,500,000&lt;/span&gt;&lt;/span&gt; of secured term notes payable (the &#x201c;2022 Term Notes&#x201d;) to investors,
including to related parties (see Note 7). &lt;span id="xdx_903_eus-gaap--DebtInstrumentDescription_c20221130__20221130__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_zAcZm60y72Ab" title="Debt instrument, description"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentDescription_c20221231__20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_zPcXOkP3pL2l" title="Debt instrument, description"&gt;The 2022 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $&lt;span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20221231_z7mEJuj3iv8i" title="Share issued price per share"&gt;3.86&lt;/span&gt; per share.
Upon issuance of the common stock related to the 2022 Term Notes, Calidi recorded as debt discount of $&lt;span id="xdx_901_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_z6ZrLePdo8Ei" title="Debt discount"&gt;150,000&lt;/span&gt;, which is being amortized
using the effective interest method over the term of the debt. The 2022 Term Notes mature on the earliest of the following: (i) one year
from execution of the respective 2022 Term Notes, or (ii) the date the Company receives gross proceeds from a single transaction wherein
the Company receives $20 million or more for the purchase of its common or preferred stock.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2022 Term Notes are accounted for at amortized cost and accrue interest according to the terms of the agreement. As of December 31, 2022,
the interest rate of the 2022 Term Notes was &lt;span id="xdx_90E_ecustom--AccureInterestPercent_iI_pid_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember_z5ETu1Aiz6nk" title="Accure interest percent"&gt;14&lt;/span&gt;% and the total carrying value, including accrued interest and net of debt discount, was
$&lt;span id="xdx_909_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pn5n6_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyTwoSecuredTermNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--TermsOfTheAgreementMember_zfAVZEQju9cl" title="Debt discount"&gt;1.4&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2022 Term Note as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Term Note Payable &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
January 2021, Calidi entered into a note agreement with a related party investor and director to borrow up to $&lt;span id="xdx_903_eus-gaap--LinesOfCreditCurrent_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember__srt--RangeAxis__srt--MaximumMember_zYlctnHAD0F7"&gt;500,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(&#x201c;2021 Term Note&#x201d;). In March 2021,
Calidi issued the full amount of the 2021 Term Note and concurrently issued warrants to purchase &lt;span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember_zm3fsbtjRlc6"&gt;1,000,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;shares of Calidi common stock at an exercise
price of $&lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember__srt--TitleOfIndividualAxis__custom--InvestorAndDirectorMember_zg63NSc3i5uj"&gt;1.00
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;per share (see Note 10). &lt;span id="xdx_90C_eus-gaap--DebtInstrumentDescription_c20210101__20210131__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zxUESglJW8nj"&gt;The
2021 Term Note bears interest at a rate equal to variable 30-day LIBOR plus 3%, subject to floor of 2% and matures on the earliest of
the following: (i) one year from execution of the 2021 Term Note, (ii) Calidi&#x2019;s completion of certain qualified financings, (iii)
the occurrence of a change of control, or (iv) the occurrence of an event of default, as defined in the note agreement&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
original issuance, Calidi elected to measure the 2021 Term Note, including accrued interest, using the fair value option under ASC 825
and record all changes in fair value, including accrued interest, in change in fair value of debt &#x2014; related party on the consolidated
statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting&lt;/i&gt; section and Note 4 for a full discussion of the
valuation methodologies and other details related to the 2021 Term Note.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2022, upon the scheduled maturity of the outstanding 2021 Term Note, the holder and Calidi agreed to extend the maturity date for
the 2021 Term Note to the earlier of i) September 30, 2022 or ii) Calidi&#x2019;s completion of a qualified financing of $&lt;span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20220331__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_z94PhcWq8NQi" title="Debt face amount"&gt;5&lt;/span&gt; million or
more. All other terms and conditions remained substantially unchanged. The debt amendments occurred at the stated maturity date and resulted
in the application of extinguishment accounting in accordance with ASC 470-50. Due to the fair value election, the carrying value of
the original term notes equals the fair value at extinguishment date. As the fair values of the amended term note approximated the original
term, no gain or loss was recorded in the consolidated statement of operations for the year ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extinguishment accounting resulted in an event that requires remeasurement of eligible items at fair value, initial recognition of eligible
items, thereby resulting in an election date for the fair value option under ASC 825. Calidi did not elect to measure the amended term
notes using the fair value option at the extension date, accordingly, following the extension the amended term notes are accounted for
at amortized cost and accrue interest according to the terms of the agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2022, the maturity date of the 2021 Term Note was extended to the earlier of i) June 30, 2023 or ii) Calidi&#x2019;s completion of
a qualified &lt;span id="xdx_902_eus-gaap--DebtInstrumentDescription_c20220729__20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_z8t7WgHrD66g" title="Debt description"&gt;financing of $15 million or more.&lt;/span&gt; The amended 2021 Term Note will accrue interest at &lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220731__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zXZaf4mG1v05" title="Debt interest rate"&gt;10&lt;/span&gt;% per annum. All other terms and conditions
remained substantially unchanged. The debt amendment occurred close to or upon the stated maturity date and resulted in the application
of extinguishment accounting in accordance with ASC 470-50. The carrying value of the original notes equals the fair value at extinguishment
date, which resulted in no gain or loss recorded in the consolidated statement of operations for the year ended December 31, 2022. As
of December 31, 2022 and 2021, the interest rate of the 2021 Term Notes was &lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zasMQdLWQ5m2" title="Debt interest rate"&gt;10&lt;/span&gt;% and &lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_z329ZBbWIDd4" title="Debt interest rate"&gt;3.1&lt;/span&gt;% and the total carrying value, including accrued
interest was approximately $&lt;span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zSWgP4RS7zL1" title="Interest Payable"&gt;544,000&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOneTermNotePayableMember_zExlf9lSFquk" title="Interest Payable"&gt;505,000&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2021 Term Note as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Term Notes Payable &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi issued $&lt;span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_zmfEsukksTqg" title="Debt face amount"&gt;600,000&lt;/span&gt; of secured term notes payable (the &#x201c;2020 Term Notes&#x201d;) to investors, including to related parties
(see Note 7). Calidi also issued warrants to purchase &lt;span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_zXIrkuHo5r0d" title="Warrant shares"&gt;1,050,000&lt;/span&gt; shares of common stock at an exercise price of $&lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_zlArEF72H212" title="Warrant exercise price per share"&gt;1.00&lt;/span&gt; per share (see Note
10). The investors of the $&lt;span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsOneMember_zI7UYXqyTQP" title="Debt face amount"&gt;450,000&lt;/span&gt; portion of the 2020 Term Notes receive interest at a rate equal to variable 30-day LIBOR plus 3%,
subject to floor of 2% and two warrants to purchase shares of Calidi common stock for each dollar of principal invested, while the investors
of the remaining $&lt;span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember__srt--TitleOfIndividualAxis__custom--InvestorsTwoMember_z71wbwI4KJ53" title="Debt face amount"&gt;150,000&lt;/span&gt;, in lieu of a stated interest rate, received one warrant to purchase shares of Calidi common stock for each
dollar of principal invested. The 2020 Term Notes mature on the earliest of the following: (i) one year from execution of the 2020 Term
Notes, (ii) Calidi&#x2019;s completion of certain qualified financings, (iii) the occurrence of a change of control, or (iv) the occurrence
of an event of default, as defined in the note agreements. In April 2020, Calidi repaid the principal for one lender within the 2020
Term Notes totaling $&lt;span id="xdx_90E_eus-gaap--RepaymentsOfDebt_c20200430__20200430__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_z3ID8VCi3tff" title="Repayment of debt"&gt;100,000&lt;/span&gt; which did not have a stated interest rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
original issuance, Calidi elected to measure the 2020 Term Notes, including accrued interest, using the fair value option under ASC 825
and record all changes in fair value, including accrued interest, in change in fair value of debt and change in fair value of debt &#x2014;
related party on the consolidated statements of operations. See Note 2 under the &lt;i&gt;Fair value option of accounting&lt;/i&gt; section and Note
4 for a full discussion of the valuation methodologies and other details related to the 2020 Term Notes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2021, upon the scheduled maturity of the outstanding 2020 Term Notes, the holders and Calidi agreed to extend the maturity dates
for all remaining 2020 Term Notes to June 30, 2022, in exchange for &lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zpCF8B9ORrM2" title="Debt interest rate"&gt;10&lt;/span&gt;% of the principal amount in shares of common stock as an extension
fee, while all other terms and conditions remained substantially unchanged. The extension fee resulted in the issuance of &lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210630__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_z37XzOSIqaa9" title="Number of shares issued"&gt;50,000&lt;/span&gt; shares
of common stock with a fair value of $&lt;span id="xdx_90D_eus-gaap--DebtInstrumentFairValue_iI_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zwNdvIaRPId6" title="Debt fair value"&gt;35,500&lt;/span&gt;. The debt amendments were at the stated maturity and resulted in the application of extinguishment
accounting in accordance with ASC 470-50. Calidi recorded a loss on debt extinguishment of $&lt;span id="xdx_90D_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20210629__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zPtFifhjK4Nj" title="Gain loss on extinguishment of debt"&gt;35,500&lt;/span&gt; in the consolidated statements of
operations based on the difference between the fair value of the amended term notes of approximately $&lt;span id="xdx_906_eus-gaap--DebtInstrumentFairValue_iI_c20210630_zuoH4uJjP211" title="Debt fair value"&gt;515,000&lt;/span&gt;, the fair value of common
stock issued of $&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_iI_c20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zNWfqQMiFYt8" title="Debt instrument carrying amount"&gt;35,500&lt;/span&gt; and the carrying amount of the original term notes of $&lt;span id="xdx_905_eus-gaap--DebtConversionOriginalDebtAmount1_c20210629__20210630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_ztodD7p9LJ8b" title="Debt conversion, original debt, amount"&gt;515,000&lt;/span&gt;. Due to the fair value election, the carrying
value of the original term notes equals the fair value at extinguishment date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extinguishment accounting resulted in an event that requires remeasurement of eligible items at fair value, initial recognition of eligible
items, thereby resulting in an election date for the fair value option under ASC 825. Calidi did not elect to measure the amended term
notes using the fair value option at the extension date, accordingly, following the extension the amended term notes are accounted for
at amortized cost and accrue interest according to the terms of the agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
July 2022, the maturity date of the 2020 Term Note was extended to the earlier of i) June 30, 2023 or ii) Calidi&#x2019;s completion of
a qualified financing of $15 million or more. The amended 2020 Term Note will accrue interest at &lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220630__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zLSo9tVdlyRg" title="Debt interest rate"&gt;10&lt;/span&gt;% per annum. All other terms and conditions
remained substantially unchanged. The debt amendment occurred close to or upon the stated maturity date and resulted in the application
of extinguishment accounting in accordance with ASC 470-50. The carrying value of the original notes equals the fair value at extinguishment
date, which resulted in no gain or loss recorded in the consolidated statement of operations for the year ended December 31, 2022. As
of December 31, 2022 and 2021, the interest rate of the 2020 Term Notes was &lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231_zdXH4P4AxZNi" title="Debt interest rate"&gt;10&lt;/span&gt;% and &lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20211231_zpGAy5DkLctk" title="Debt interest rate"&gt;3.1&lt;/span&gt;% and the total carrying value, including accrued
interest was $&lt;span id="xdx_90E_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyTermNotesPayableMember_zppVOKNkuToj" title="Interest payable"&gt;550,000&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211231_zhdMeDGTOt5a" title="Interest payable"&gt;522,000&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was in compliance with applicable debt covenants related to the 2020 Term Notes as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Loans
Payable &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Paycheck Protection Program Loan &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi received loan proceeds in the amount of $&lt;span id="xdx_90F_eus-gaap--ProceedsFromLoans_c20201231__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember_zPiFOL1I7m0i" title="Proceeds from loan"&gt;291,060&lt;/span&gt; under the Paycheck Protection Program (&#x201c;PPP&#x201d;) (&#x201c;2020
PPP&#x201d;) loan through Calidi&#x2019;s lender, which is guaranteed by the U.S. Small Business Administration (&#x201c;SBA&#x201d;). The
PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (&#x201c;CARES Act&#x201d;), provides for SBA guaranteed
loans to qualifying entities for amounts of up to 2.5 times the average monthly payroll and other eligible expenses of the qualifying
entity. The loans and accrued interest are forgivable as long as the borrower submits a timely request and uses the loan proceeds for
eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness
will be reduced if the borrower terminates employees or reduces salaries during the program. The 2020 PPP loan promissory note also contains
customary borrower default provisions and lender remedies, including the right of the lender to require immediate repayment in full the
outstanding principal balance of the loan with accrued interest. Calidi used the entire 2020 PPP loan proceeds for qualifying expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2020 PPP loan accrued simple interest at a rate of 1% percent per annum and had an original maturity date of April 16, 2022. In May 2021,
Calidi was notified by the lender and through the SBA that the 2020 PPP loan, together with all accrued interest, amounting to approximately
$&lt;span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_c20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember_z6SiVnpU91Qk" title="Accrued interest"&gt;294,000&lt;/span&gt; had been fully forgiven under the provisions of the PPP program. Calidi continued to accrue interest on the 2020 PPP loan until
the forgiveness date. Calidi recorded a gain on extinguishment of debt of approximately $&lt;span id="xdx_901_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20211231__20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember_zeEbC06y7AB1" title="Gain (loss) on extinguishment of debt"&gt;294,000&lt;/span&gt; for the 2020 PPP Loan, including accrued
interest, during the year ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Paycheck Protection Program Loan &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 11, 2021, Calidi received its second PPP loan in the principal amount of $&lt;span id="xdx_90E_eus-gaap--ProceedsFromLoans_c20201231__20201231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember_zQSf2hv62OA2" title="Proceeds from loan"&gt;379,200&lt;/span&gt; (&#x201c;2021 PPP&#x201d;). The 2021 PPP loan bears
interest at a rate of &lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember_zjyEl1Kb0Kz6" title="Debt interest rate"&gt;1&lt;/span&gt;% per annum and matures on March 11, 2026. Under the provisions of the 2021 PPP loan, the principal amount and
accrued interest was subject to forgiveness by the SBA. In October 2021, Calidi was notified by the lender and through the SBA that the
2021 PPP loan, together with all accrued interest, had been fully forgiven under the provisions of the PPP program. Calidi recorded a
gain on extinguishment of debt of approximately $&lt;span id="xdx_90B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20211231__20211231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember_zHVxCnD16e12" title="Gain (loss) on extinguishment of debt"&gt;381,000&lt;/span&gt; for the 2021 PPP Loan, including accrued interest, during the year ended December
31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Business Loan &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi entered into a Business Loan and Security Agreement with a lender (the &#x201c;2020 Business Loan&#x201d;). The principal
amount of the 2020 Business Loan is $&lt;span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--BusinessLoanAndSecurityAgreementMember_zOm3tEI0vink" title="Debt Face amount"&gt;150,000&lt;/span&gt;, payable in installments of $&lt;span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPayment_c20201229__20201231__us-gaap--DebtInstrumentAxis__custom--BusinessLoanAndSecurityAgreementMember_zjmZhg3emQa5" title="Debt instrument, periodic payment"&gt;10,083&lt;/span&gt; per month, until maturity date of &lt;span id="xdx_908_eus-gaap--DebtInstrumentTerm_dc_c20201229__20201231__us-gaap--DebtInstrumentAxis__custom--BusinessLoanAndSecurityAgreementMember_zUASNzUQlwng" title="Debt instrument, maturity term"&gt;18 months&lt;/span&gt; from date
of issuance at an effective annual interest rate of approximately &lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201231__us-gaap--DebtInstrumentAxis__custom--BusinessLoanAndSecurityAgreementMember_zHX3O2UBSv24" title="Debt instrument,interest rate"&gt;25.1&lt;/span&gt;%. The 2020 Business Loan is collateralized by Calidi&#x2019;s assets
and guaranteed by its largest shareholder and CEO, who was an assigned guarantor (see Note 7). In April 2022, the 2020 Business Loan
was paid off in full.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Line of Credit &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2020, Calidi opened a line of credit with a third-party bank for a borrowing capacity of up to $&lt;span id="xdx_906_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn5n6_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zPRgGNqOWoj4" title="Line of credit facility, maximum borrowing capacity"&gt;1.0&lt;/span&gt; million (&#x201c;2020 Line of Credit&#x201d;
or &#x201c;LOC&#x201d;). All principal amounts borrowed on the 2020 Line of Credit, including any accrued paid unpaid interest, was to
mature on October 26, 2021, and any amounts borrowed may be repaid by Calidi without penalty at any time before maturity. In 2021, Calidi
borrowed the full $&lt;span id="xdx_90B_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zDJTcmpRYzLf" title="Line of credit facility,remaining borrowing capacity"&gt;&lt;span id="xdx_90D_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20211231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zTMTAvqkA2s9" title="Line of credit facility,remaining borrowing capacity"&gt;1.0&lt;/span&gt;&lt;/span&gt; million that was available under its 2020 Line of Credit which remained outstanding as of December 31, 2022 and
2021. The amounts borrowed bear interest at a rate of &lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_z51Gd8Vwl3n3" title="Debt Instrument, interest rate"&gt;1.6&lt;/span&gt;% per annum applied to the outstanding principal balance multiplied by the actual
number of days the principal balance is outstanding, such interest payments are due monthly. As of December 31, 2022, Calidi was in compliance
with applicable covenants of the 2020 Line of Credit.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a condition of approval of the 2020 Line of Credit, the bank required collateral to be provided by AJC Capital to the bank held in the
name of AJC Capital. As consideration for the AJC Capital collateral provided to the bank, Calidi issued to the shareholder warrants
to purchase &lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zrt8JmZKAn19" title="Warrant shares"&gt;2,000,000&lt;/span&gt; shares of common stock at an exercise price of $&lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zLA8TC9ETxT" title="Warrant exercise price per share"&gt;1.00&lt;/span&gt; per share (see Notes 5 and 7).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
October 2021, upon the scheduled maturity, the lender renewed the 2020 Line of Credit for another year to October 29, 2022, with substantially
the same terms and condition. Calidi performed a borrowing-capacity analysis in accordance with ASC 470-50 and determined that the borrowing
capacity of the amended LOC exceeds the borrowing capacity under the original LOC. There were no unamortized costs or new lender fees
relating to the renewal and, therefore, the entire $&lt;span id="xdx_908_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pn5n6_c20211031__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zrSvZL1Azbia" title="Line of credit facility,remaining borrowing capacity"&gt;1.0&lt;/span&gt; million principal balance was carried forward as of the renewal date and remains
outstanding as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
October 2022, upon the scheduled maturity, the lender renewed the 2020 Line of Credit for another year to October 26, 2023. The interest
rate was increased to a fixed rate of &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_pid_dp_c20221031__20221031__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyLineOfCreditMember_zjsEnCAsEYx9" title="Debt interest rate"&gt;2.5&lt;/span&gt;% per annum based on current market conditions. All other terms and conditions remained substantially
unchanged.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtInstrumentsTextBlock contextRef="From2022-01-012022-12-31" id="ixv-37035">&lt;p id="xdx_89B_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zZzhQt0pLva7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi&#x2019;s
outstanding debt obligations as of December 31, 2022 and 2021, including related party components, are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zRors1k7U2Gj" style="display: none"&gt;Schedule
of Outstanding Debt Obligations&lt;/span&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
31, 2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid Balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Fair Value Measurements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Discount&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;b&gt;Accrued Interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Net Carrying Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z4Mf60EVIER5" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zUPyM1i0JUm9" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4267"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zcVw7KHhxppc" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4269"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zdoKrDWILy6h" style="width: 9%; text-align: right" title="Accrued Interest"&gt;39&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zHic241biZsf" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;804&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zrZFL2nuGzii" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zKCRpifMMrw2" style="text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zZS9TpZmw3z1" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4279"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGIp_zUb7OZdqw53i" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4281"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zdKyD3a2HNEl" style="text-align: right" title="Net Carrying Value"&gt;1,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z8o3g6uXGCLb" style="text-align: right" title="Unpaid Balance"&gt;2,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zuayIl6GOTqj" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4287"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zEiFaH2tYAMg" style="text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zv4OvLbqgjo7" style="text-align: right" title="Accrued Interest"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zujbIKg7AmO5" style="text-align: right" title="Net Carrying Value"&gt;2,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zqDu5COFjFVh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zkPYlsDKSHD9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4297"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zeV8tXDH4J1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4299"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zwJhK7qw1EAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4301"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNNoGWyzpZeb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20221231_zhM4F6XzmtRh" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;5,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20221231_zZe2LFOkjFxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20221231_zMrl2u2seTMc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20220101__20221231_z74M3C4D0FUd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20221231_zG9oaCBECvsb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20221231_z3DQplp97Mj6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LongTermDebt_iI_pn3n3_c20221231_zYftROCkqSbj" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4317"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unpaid Balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Fair Value Measurements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accrued Interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Net Carrying Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zg3rfKGqjIw6" style="width: 9%; text-align: right" title="Unpaid Balance"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zrEW6xUB2y3a" style="width: 9%; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4321"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zdff98mxF165" style="width: 9%; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4323"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_fKGEp_z37RRwv5SID2" style="width: 9%; text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4325"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zcIDuHf1Dqcl" style="width: 9%; text-align: right" title="Net Carrying Value"&gt;1,365&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingently convertible notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zHWVbJC3kvA8" style="text-align: right" title="Unpaid Balance"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_z6u6HwRaGtLb" style="text-align: right" title="Fair Value Measurements"&gt;572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zR3Jn1Q4Rdce" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4333"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_fKGIp_z10CM9K8nQnb" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4335"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember_zgHS8vRHEiQf" style="text-align: right" title="Net Carrying Value"&gt;1,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable, including accrued interest, at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zciqzhsIGXdf" style="text-align: right" title="Unpaid Balance"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zKBjGmwnnTJ9" style="text-align: right" title="Fair Value Measurements"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zn2mvVcz4Pw7" style="text-align: right" title="Discount"&gt;(22&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_fKGIp_z1IxxlUODmg9" style="text-align: right" title="Accrued Interest"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4345"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;sup&gt;(b)&lt;/sup&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableIncludingAccruedInterestAtFairValueMember_zvTWkQWyvG8d" style="text-align: right" title="Net Carrying Value"&gt;505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Term notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z7kxYH2IkPwk" style="text-align: right" title="Unpaid Balance"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_z9FwaGHx5X2e" style="text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4351"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zEIYIbgCK8a6" style="text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4353"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zedBRnwNMDJe" style="text-align: right" title="Accrued Interest"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__custom--TermNotesPayableMember_zESxT5za8HV2" style="text-align: right" title="Net Carrying Value"&gt;522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Loans payable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zctA54Y9OPKa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unpaid Balance"&gt;1,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNQdvhGvVm7i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value Measurements"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4361"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zd8mjeGZp79j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Discount"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4363"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zesMoXudqdDl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accrued Interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4365"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zpHlBEQWydB5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Carrying Value"&gt;1,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pn3n3_c20211231_zzj86NJk7OFi" style="border-bottom: Black 2.5pt double; text-align: right" title="Unpaid Balance"&gt;4,403&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_c20211231_zKvnpnlLuUt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair Value Measurements"&gt;599&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_c20211231_z5RWL5Pn3FZc" style="border-bottom: Black 2.5pt double; text-align: right" title="Discount"&gt;(22&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn3n3_c20210101__20211231_zBnIEbDUNUw" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued Interest"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pn3n3_c20211231_zjd6brWG1rdb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Value"&gt;5,002&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion of long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LongTermDebtCurrent_iNI_pn3n3_di_c20211231_zytgUWpkQ8M7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion of long-term debt"&gt;(5,002&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Long-term debt, net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LongTermDebt_iI_pn3n3_c20211231_zrasZ0xTT7gb" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term debt, net of current portion"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4381"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F01_z8QHKdrkKkj8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F14_zLosTuYhxtM7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Convertible
    notes payable issued with common stock in lieu of cash interest. See further discussion under Convertible Notes Payable section below.
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F08_zFeQmVQhMhN2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_zUwSBpzFIwqa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    interest is included in fair value measurements for contingently convertible notes payable and term notes payable, at fair value,
    as applicable, for the periods presented, respectively. See further disclosures under the fair value option of accounting in Note
    2, Note 4, Note 8, and applicable sections below. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfDebtInstrumentsTextBlock>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_us-gaap_ConvertibleNotesPayableMember"
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      unitRef="USD">765000</us-gaap:DebtInstrumentFaceAmount>
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      id="ixv-52319"
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    <us-gaap:DebtInstrumentFaceAmount
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      id="ixv-52320"
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      id="ixv-52321"
      unitRef="USD">152000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52322"
      unitRef="USD">1152000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52323"
      unitRef="USD">2500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52324"
      unitRef="USD">138000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2022-01-012022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52325"
      unitRef="USD">107000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52326"
      unitRef="USD">2469000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-52327"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-52328"
      unitRef="USD">1000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52329"
      unitRef="USD">5265000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52330"
      unitRef="USD">152000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52331"
      unitRef="USD">138000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-52332"
      unitRef="USD">146000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52333"
      unitRef="USD">5425000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52334"
      unitRef="USD">5425000</us-gaap:LongTermDebtCurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-52335"
      unitRef="USD">1365000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-52336"
      unitRef="USD">1365000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52337"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2021-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52338"
      unitRef="USD">572000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ContingentlyConvertibleNotesPayableIincludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52339"
      unitRef="USD">1572000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_TermNotesPayableIncludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52340"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2021-12-31_custom_TermNotesPayableIncludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52341"
      unitRef="USD">27000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2021-12-31_custom_TermNotesPayableIncludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52342"
      unitRef="USD">22000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_TermNotesPayableIncludingAccruedInterestAtFairValueMember"
      decimals="-3"
      id="ixv-52343"
      unitRef="USD">505000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52344"
      unitRef="USD">500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-012021-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52345"
      unitRef="USD">22000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_TermNotesPayableMember"
      decimals="-3"
      id="ixv-52346"
      unitRef="USD">522000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-52347"
      unitRef="USD">1038000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_us-gaap_LoansPayableMember"
      decimals="-3"
      id="ixv-52348"
      unitRef="USD">1038000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52349"
      unitRef="USD">4403000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52350"
      unitRef="USD">599000</us-gaap:LongTermDebtFairValue>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52351"
      unitRef="USD">22000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52352"
      unitRef="USD">22000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52353"
      unitRef="USD">5002000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52354"
      unitRef="USD">5002000</us-gaap:LongTermDebtCurrent>
    <us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-37490">&lt;p id="xdx_899_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zLmvNQZhi6T1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Scheduled
maturities of outstanding debt, net of discounts are as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z02n8FLpkN5l" style="display: none"&gt;Schedule
of Maturities of Outstanding Debt&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; font-weight: bold"&gt;Year Ending December 31:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20221231_zMnKlTIOcia6" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_z1egktP0BL84" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;5,265&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LongTermDebtFairValue_iI_pn3n3_zZDmgEb63ETi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Plus: fair value measurement adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LongTermDebtAccruedInterest_iI_pn3n3_z6xyKlj3ElId" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plus: accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pn3n3_di_zNNBV4F7qIoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: discounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(138&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--LongTermDebtCurrent_iTI_pn3n3_zkOBKH7jO1ak" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,425&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52357"
      unitRef="USD">5265000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
    <us-gaap:LongTermDebtFairValue
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52358"
      unitRef="USD">152000</us-gaap:LongTermDebtFairValue>
    <CLDI:LongTermDebtAccruedInterest
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52359"
      unitRef="USD">146000</CLDI:LongTermDebtAccruedInterest>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52360"
      unitRef="USD">138000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52361"
      unitRef="USD">5425000</us-gaap:LongTermDebtCurrent>
    <us-gaap:DebtWeightedAverageInterestRate
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52362"
      unitRef="Pure">0.087</us-gaap:DebtWeightedAverageInterestRate>
    <us-gaap:DebtWeightedAverageInterestRate
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52363"
      unitRef="Pure">0.027</us-gaap:DebtWeightedAverageInterestRate>
    <us-gaap:InterestExpenseDebt
      contextRef="From2022-01-012022-12-31"
      decimals="-5"
      id="ixv-52364"
      unitRef="USD">200000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2021-01-012021-12-31"
      decimals="-5"
      id="ixv-52365"
      unitRef="USD">600000</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="0"
      id="ixv-52366"
      unitRef="USD">150000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2017-03-012017-03-31_custom_TwoThousandEighteenConvertibleNotesMember"
      id="ixv-52367">6 months</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2017-03-012017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="INF"
      id="ixv-52368"
      unitRef="Pure">1.00</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2017-03-012017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="INF"
      id="ixv-52369"
      unitRef="Pure">1.00</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="0"
      id="ixv-52370"
      unitRef="USD">150000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2017-03-012017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="0"
      id="ixv-52371"
      unitRef="USD">150000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2017-03-012017-03-31_custom_TwoThousandSeventeenConvertibleNotesMember"
      decimals="INF"
      id="ixv-52372"
      unitRef="Shares">150000</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-52373"
      unitRef="USD">1400000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      id="ixv-52374">18 months</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="INF"
      id="ixv-52375"
      unitRef="Pure">1.00</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:InterestExpense
      contextRef="From2018-01-012018-06-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="-5"
      id="ixv-52376"
      unitRef="USD">1000000.0</us-gaap:InterestExpense>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-01-30_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="0"
      id="ixv-52377"
      unitRef="USD">30000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2019-12-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="0"
      id="ixv-52378"
      unitRef="USD">120000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="AsOf2018-06-30_custom_TwoThousandEighteenConvertibleNotesMember_custom_SeriesATwoConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52379"
      unitRef="USDPShares">1.75</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-03-31_custom_TwoThousandEighteenConvertibleNotesMember_custom_SeriesATwoConvertiblePreferredStockMember"
      decimals="0"
      id="ixv-52380"
      unitRef="USD">450000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2022-03-012022-03-31_custom_TwoThousandEighteenConvertibleNotesMember_custom_SeriesATwoConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52381"
      unitRef="Shares">257143</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-07-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="0"
      id="ixv-52382"
      unitRef="USD">765000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentDescription contextRef="From2022-07-312022-07-31" id="ixv-52383">financing of $15 million or more.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-07-31_custom_TwoThousandEighteenConvertibleNotesMember"
      decimals="INF"
      id="ixv-52384"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2019-12-31_custom_TwoThousandNineteenConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52385"
      unitRef="USD">2300000</us-gaap:DebtInstrumentFaceAmount>
    <CLDI:AccruedInterestRatePercent
      contextRef="AsOf2019-12-31_custom_TwoThousandNineteenConvertiblePromissoryNotesMember"
      decimals="INF"
      id="ixv-52386"
      unitRef="Pure">0.05</CLDI:AccruedInterestRatePercent>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2019-01-012019-12-31_custom_TwoThousandNineteenConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52387"
      unitRef="USD">8000000.0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2019-01-012019-12-31_custom_TwoThousandNineteenConvertiblePromissoryNotesMember"
      id="ixv-52388">(i) 80% of the per share price paid by investors in the financing; or (ii) 80%
of a per share price equal to $100.0 million divided by the total number of issued and outstanding shares as of the date of the amendment,
or $2.40 per share (&#x201c;valuation cap&#x201d;). In addition, upon a next equity financing, the investors will be issued a warrant equal
to 30% of principal at an exercise price equal to the per share price paid by investors in the financing. These contingent warrants are
accounted for when the contingency is resolved, and the contingent warrants are issued.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-01-02_custom_ConvertibleNotesMember"
      decimals="0"
      id="ixv-52389"
      unitRef="USD">150000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-022021-01-02_custom_ConvertibleNotesMember"
      decimals="0"
      id="ixv-52390"
      unitRef="USD">213300</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-08-012021-12-31_custom_TwoThousandNineteenConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52391"
      unitRef="USD">2000000.0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2019-12-31_custom_ConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52392"
      unitRef="USD">4000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_ConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52393"
      unitRef="USD">4000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2019-12-292019-12-31_custom_ConvertiblePromissoryNotesMember"
      id="ixv-52394">mature in January 2023</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2020-12-292020-12-31_custom_ConvertiblePromissoryNotesMember"
      id="ixv-52395">mature in January 2023</us-gaap:DebtInstrumentMaturityDateDescription>
    <CLDI:AccruedInterestRatePercent
      contextRef="AsOf2019-12-31_custom_ConvertiblePromissoryNotesMember"
      decimals="INF"
      id="ixv-52396"
      unitRef="Pure">0.05</CLDI:AccruedInterestRatePercent>
    <CLDI:AccruedInterestRatePercent
      contextRef="AsOf2020-12-31_custom_ConvertiblePromissoryNotesMember"
      decimals="INF"
      id="ixv-52397"
      unitRef="Pure">0.05</CLDI:AccruedInterestRatePercent>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-12-292020-12-31_custom_ConvertiblePromissoryNotesMember"
      decimals="-5"
      id="ixv-52398"
      unitRef="USD">8000000.0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2019-12-292020-12-31_custom_ConvertiblePromissoryNotesMember"
      id="ixv-52399">(i) 70% of the
per share price paid by investors in the financing; or (ii) 70% of a per share price equal to $100.0 million divided by the total number
of issued and outstanding shares as of the date of issuance; or (iii) $2.00 (&#x201c;valuation cap&#x201d;). In addition, upon a next equity
financing occurring, the investors will also receive a warrant equal to 30% of principal invested at an exercise price equal to the per
share price paid by investors in the financing. These contingent warrants are accounted for when the contingency is resolved, and the
contingent warrants are issued. Calidi evaluated whether the 2020 CCNPs contained a BCF in accordance with ASC 470-20 and determined
that a BCF that is contingent upon on the next equity financing occurring is not recognized until the contingency is resolved. The contingency
had not been resolved as of December 31, 2022. See Note 2 regarding the impact of adoption of ASU 2020-06 on January 1, 2021.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2019-12-292020-12-31_us-gaap_ConvertiblePreferredStockMember_custom_ConvertiblePromissoryNotesMember"
      id="ixv-52400">(i) 70% of the implied price per share of such preferred stock from such change of control; or (ii) 70% of a per share price equal
to $100.0 million divided by the total number of issued and outstanding shares as of the date of issuance. Upon an event of default,
each investor will receive a cash payment equal the principal and accrued interest.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-09-012021-09-30_custom_ContingentlyConvertibleNotesMember"
      decimals="-5"
      id="ixv-52401"
      unitRef="USD">3000000.0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtDefaultLongtermDebtAmount
      contextRef="AsOf2021-12-31_custom_ContingentlyConvertibleNotesMember"
      decimals="-5"
      id="ixv-52402"
      unitRef="USD">1000000.0</us-gaap:DebtDefaultLongtermDebtAmount>
    <us-gaap:DebtDefaultLongtermDebtAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesMember"
      decimals="-5"
      id="ixv-52403"
      unitRef="USD">1000000.0</us-gaap:DebtDefaultLongtermDebtAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-11-30_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      decimals="0"
      id="ixv-52404"
      unitRef="USD">1500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      decimals="0"
      id="ixv-52405"
      unitRef="USD">1500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2022-11-302022-11-30_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      id="ixv-37719">The 2022 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $3.86 per share.
Upon issuance of the common stock related to the 2022 Term Notes, Calidi recorded as debt discount of $150,000, which is being amortized
using the effective interest method over the term of the debt. The 2022 Term Notes mature on the earliest of the following: (i) one year
from execution of the respective 2022 Term Notes, or (ii) the date the Company receives gross proceeds from a single transaction wherein
the Company receives $20 million or more for the purchase of its common or preferred stock.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2022-12-312022-12-31_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      id="ixv-37720">The 2022 Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash
at maturity and the remaining 10% of the principal amount invested was paid in shares of Calidi common stock, valued at $3.86 per share.
Upon issuance of the common stock related to the 2022 Term Notes, Calidi recorded as debt discount of $150,000, which is being amortized
using the effective interest method over the term of the debt. The 2022 Term Notes mature on the earliest of the following: (i) one year
from execution of the respective 2022 Term Notes, or (ii) the date the Company receives gross proceeds from a single transaction wherein
the Company receives $20 million or more for the purchase of its common or preferred stock.</us-gaap:DebtInstrumentDescription>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52406"
      unitRef="USDPShares">3.86</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      decimals="0"
      id="ixv-52407"
      unitRef="USD">150000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <CLDI:AccureInterestPercent
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember"
      decimals="INF"
      id="ixv-52408"
      unitRef="Pure">0.14</CLDI:AccureInterestPercent>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyTwoSecuredTermNotesPayableMember_custom_TermsOfTheAgreementMember"
      decimals="-5"
      id="ixv-52409"
      unitRef="USD">1400000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LinesOfCreditCurrent
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember_srt_MaximumMember"
      decimals="0"
      id="ixv-52410"
      unitRef="USD">500000</us-gaap:LinesOfCreditCurrent>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember"
      decimals="INF"
      id="ixv-52411"
      unitRef="Shares">1000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember_custom_InvestorAndDirectorMember"
      decimals="INF"
      id="ixv-52412"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2021-01-012021-01-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      id="ixv-52413">The
2021 Term Note bears interest at a rate equal to variable 30-day LIBOR plus 3%, subject to floor of 2% and matures on the earliest of
the following: (i) one year from execution of the 2021 Term Note, (ii) Calidi&#x2019;s completion of certain qualified financings, (iii)
the occurrence of a change of control, or (iv) the occurrence of an event of default, as defined in the note agreement</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-03-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="-6"
      id="ixv-52414"
      unitRef="USD">5000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentDescription
      contextRef="From2022-07-292022-07-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      id="ixv-52415">financing of $15 million or more.</us-gaap:DebtInstrumentDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-07-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-52416"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-52417"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="INF"
      id="ixv-52418"
      unitRef="Pure">0.031</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="0"
      id="ixv-52419"
      unitRef="USD">544000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2021-12-31_custom_TwoThousandTwentyAndTwentyOneTermNotePayableMember"
      decimals="0"
      id="ixv-52420"
      unitRef="USD">505000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember"
      decimals="0"
      id="ixv-52421"
      unitRef="USD">600000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember"
      decimals="INF"
      id="ixv-52422"
      unitRef="Shares">1050000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember"
      decimals="INF"
      id="ixv-52423"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsOneMember"
      decimals="0"
      id="ixv-52424"
      unitRef="USD">450000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember_custom_InvestorsTwoMember"
      decimals="0"
      id="ixv-52425"
      unitRef="USD">150000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:RepaymentsOfDebt
      contextRef="From2020-04-302020-04-30_custom_TwoThousandTwentyAndTwentySecuredTermNotesPayableMember"
      decimals="0"
      id="ixv-52426"
      unitRef="USD">100000</us-gaap:RepaymentsOfDebt>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-52427"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-06-302021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-52428"
      unitRef="Shares">50000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="0"
      id="ixv-52429"
      unitRef="USD">35500</us-gaap:DebtInstrumentFairValue>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-06-292021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="0"
      id="ixv-52430"
      unitRef="USD">35500</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:DebtInstrumentFairValue
      contextRef="AsOf2021-06-30"
      decimals="0"
      id="ixv-52431"
      unitRef="USD">515000</us-gaap:DebtInstrumentFairValue>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="0"
      id="ixv-52432"
      unitRef="USD">35500</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtConversionOriginalDebtAmount1
      contextRef="From2021-06-292021-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="0"
      id="ixv-52433"
      unitRef="USD">515000</us-gaap:DebtConversionOriginalDebtAmount1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-06-30_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="INF"
      id="ixv-52434"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52435"
      unitRef="Pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52436"
      unitRef="Pure">0.031</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyTermNotesPayableMember"
      decimals="0"
      id="ixv-52437"
      unitRef="USD">550000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2021-12-31"
      decimals="0"
      id="ixv-52438"
      unitRef="USD">522000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:ProceedsFromLoans
      contextRef="From2020-12-312020-12-31_custom_TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember"
      decimals="0"
      id="ixv-52439"
      unitRef="USD">291060</us-gaap:ProceedsFromLoans>
    <us-gaap:InterestPayableCurrent
      contextRef="AsOf2021-12-31_custom_TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember"
      decimals="0"
      id="ixv-52440"
      unitRef="USD">294000</us-gaap:InterestPayableCurrent>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-12-312021-12-31_custom_TwoThousandTwentyAndTwentyPaycheckProtectionProgramMember"
      decimals="0"
      id="ixv-52441"
      unitRef="USD">294000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:ProceedsFromLoans
      contextRef="From2020-12-312020-12-31_custom_TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember"
      decimals="0"
      id="ixv-52442"
      unitRef="USD">379200</us-gaap:ProceedsFromLoans>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember"
      decimals="INF"
      id="ixv-52443"
      unitRef="Pure">0.01</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-12-312021-12-31_custom_TwoThousandTwentyAndTwentyOnePaycheckProtectionProgramMember"
      decimals="0"
      id="ixv-52444"
      unitRef="USD">381000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_BusinessLoanAndSecurityAgreementMember"
      decimals="0"
      id="ixv-52445"
      unitRef="USD">150000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2020-12-292020-12-31_custom_BusinessLoanAndSecurityAgreementMember"
      decimals="0"
      id="ixv-52446"
      unitRef="USD">10083</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentTerm
      contextRef="From2020-12-292020-12-31_custom_BusinessLoanAndSecurityAgreementMember"
      id="ixv-52447">P18M</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_BusinessLoanAndSecurityAgreementMember"
      decimals="INF"
      id="ixv-52448"
      unitRef="Pure">0.251</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-52449"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2022-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-52450"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2021-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-52451"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-52452"
      unitRef="Pure">0.016</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-52453"
      unitRef="Shares">2000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-52454"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2021-10-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="-5"
      id="ixv-52455"
      unitRef="USD">1000000.0</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="From2022-10-312022-10-31_custom_TwentyTwentyLineOfCreditMember"
      decimals="INF"
      id="ixv-52456"
      unitRef="Pure">0.025</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <CLDI:StockholdersEquityFutureNoteDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-37950">&lt;p id="xdx_803_ecustom--StockholdersEquityFutureNoteDisclosureTextBlock_zAfPZVrWxGaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.
&lt;span id="xdx_824_zaJVI7ZaH0I7"&gt;Simple Agreement for Future Equity&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2022
SAFEs &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
January 2022 through December 31, 2022, Calidi entered into SAFE agreements with various investors to raise aggregate proceeds of approximately
$&lt;span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_z5ztzHLVLmGi" title="Aggregate proceeds"&gt;10.8&lt;/span&gt; million (&#x201c;2022 SAFEs&#x201d;) of which approximately $0.2 million was provided in advisory services in lieu of cash. The 2022
SAFEs have no maturity dates and bear no interest. Upon a qualified financing, as defined in the agreements, which includes a capital
raise equal to or greater than $&lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_z1aLyMvL33dk" title="Purchase amounts"&gt;10.0&lt;/span&gt; million, the purchase amounts under the 2022 SAFEs will automatically convert into the type of stock
issued in the financing at a defined conversion price, generally equal to the number of shares resulting from the purchase amount of
the SAFE divided by a discount ranging from &lt;span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MinimumMember_zAEoZ7EImAba" title="Discount rate"&gt;70&lt;/span&gt;% to &lt;span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember__srt--RangeAxis__srt--MaximumMember_zUSg85SWJGgf" title="Discount rate"&gt;80&lt;/span&gt;% of the per share price paid by investors in the financing. Other conversion events
include a SPAC merger, a change of control or an initial public offering (&#x201c;IPO&#x201d;). Upon an event of dissolution and to the
extent sufficient funds are available, the holders of the 2022 SAFEs, on a pari passu basis with the holders of Convertible Preferred
Stock, shall be entitled to receive a cash payment equal the purchase amount, prior to and in preference to any distribution of any of
the assets or surplus funds to the holders of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
SAFEs &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
March 2021 through year ended December 31, 2021, Calidi entered into SAFE agreements with various investors and related parties to raise
aggregate proceeds of $&lt;span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zo33BnnIQVB" title="Aggregate proceeds"&gt;7.9&lt;/span&gt; million (&#x201c;2021 SAFEs&#x201d;). The 2021 SAFEs have no maturity dates and bear no interest. Upon a qualified
financing, as defined in the agreements, which includes a capital raise equal to or greater than $&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_pn5n6_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zTQGohOlg5Ud" title="Purchase amounts"&gt;10.0&lt;/span&gt; million, the purchase amounts
under the 2021 SAFEs will automatically convert into the type of stock issued in the financing at the greater number of shares resulting
from, i) the purchase amount of the SAFE divided by &lt;span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_c20210301__20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zJtZcf0PKK0h" title="Discount rate"&gt;80&lt;/span&gt;% of the per share price paid by investors in the financing, or ii) the purchase
amount of the SAFE divided by $&lt;span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20211231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneSimpleAgreementForFutureEquityMember_zmabDXt7s29f" title="Divided per share"&gt;3.62 &lt;/span&gt;per share. Other conversion events include a SPAC merger, a change of control or an initial public
offering (&#x201c;IPO&#x201d;). Upon an event of dissolution and to the extent sufficient funds are available, the holders of the 2021
SAFEs, on a pari passu basis with the holders of Convertible Preferred Stock, shall be entitled to receive a cash payment equal the purchase
amount, prior to and in preference to any distribution of any of the assets or surplus funds to the holders of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2021, Calidi amended certain outstanding 2021 SAFEs to align the conversion prices with those above. The amendments were determined
to be a substantial change in the original instrument and resulted in the application of extinguishment accounting. Although the 2021
SAFE amendments were determined to contain a substantial change from the original instrument and resulted in the application of extinguishment
accounting, because of the valuation technique used described in Note 4, the derived fair values were not impacted by the amendment,
resulting in no gain or loss on extinguishment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Exchange
of CCNPs to SAFEs (&#x201c;CCNP Conversions&#x201d;) &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
described in Note 8, from August 2021 through December 2021, of the $&lt;span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zCGbM3jgl5h2" title="Principal amount"&gt;6.0&lt;/span&gt; million aggregate in principal amount outstanding, which had
previously been purchased by investors in the 2020 and 2019 CCNPs, $&lt;span id="xdx_906_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zvTisuQrDrZ8" title="Principal and accrued interest"&gt;5.0&lt;/span&gt; million in principal and accrued interest were exchanged for
SAFE instruments similar in terms and conditions to the 2021 SAFE instruments described above, except for the valuation caps, which were
retained in the conversion as per the issuance terms of the 2020 and 2019 CCNPs (see Note 8). This exchange is collectively referred
to as the &#x201c;CCNP conversions&#x201d;. Upon completion of the CCNP conversions, the 2020 and 2019 CCNPs were terminated and canceled,
including any rights to contingent warrants, which were also canceled without future rights to any warrants and resulted in the application
of extinguishment accounting of the 2020 and 2019 CCNPs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded a loss on debt extinguishment of approximately $&lt;span id="xdx_90C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zajlHd1sW3j6" title="Loss on debt extinguishment"&gt;0.7&lt;/span&gt; million based on the difference between the fair value of $&lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zmF6XGnjgpyd" title="Newly issued"&gt;6.2&lt;/span&gt; million of
the newly issued SAFEs in the CCNP conversions and the carrying amount of $&lt;span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210801__20211231__us-gaap--TypeOfArrangementAxis__custom--TwentyTwentyAndTwentyNineteenContingentlyConvertibleNotesPayableAgreementMember_zkO2sypR8bV4" title="Principal and accrued interest"&gt;5.5&lt;/span&gt; million of the 2020 and 2019 CCNPs at the conversion date.
Due to the fair value election of the 2020 and 2019 CCNPs, the carrying value equals the fair value at the extinguishment date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022 and 2021, one related party investor holds the remaining $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zCp6BJ6McEpe" title="Principal amount"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20211231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zMlo739ivxL3" title="Principal amount"&gt;1.0&lt;/span&gt;&lt;/span&gt; million in principal amount of the 2020 CCNPs has
elected not to convert to a SAFE instrument. The one related party still retains the 2020 CCNP instrument, including contingently issuable
warrants and accrued interest, as per the original terms, which has a scheduled maturity in &lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--ContingentlyConvertibleNotesPayableAgreementMember_zcyll5H2gyfh" title="Maturity date"&gt;September 2022&lt;/span&gt; (see Notes 7 and 8). There
can be no assurance that the remaining investor will convert to a SAFE instrument prior to the maturity of the 2020 CCNP.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
of the issued SAFEs represent obligations that Calidi must settle by issuing a variable number of equity shares based on a fixed monetary
value at the inception of the SAFE based on the amount invested. Therefore, the SAFEs are classified as mark-to-market liabilities pursuant
to ASC 480 in current liabilities because of the anticipated settlement or conversion of the SAFEs based on Calidi&#x2019;s expectation
of a completion of a qualified financing in the next twelve months. Calidi records the changes in fair value of all SAFEs each reporting
period in change in fair value of debt and change in fair value of debt &#x2014; related party, on the consolidated statements of operations.
See Note 2 under the &lt;i&gt;Fair value measurements&lt;/i&gt; section and Note 4 for a full discussion of the valuation methodologies and other
details related to SAFE instruments.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CLDI:StockholdersEquityFutureNoteDisclosureTextBlock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember"
      decimals="-5"
      id="ixv-52457"
      unitRef="USD">10800000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember"
      decimals="-5"
      id="ixv-52458"
      unitRef="USD">10000000.0</us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_srt_MinimumMember"
      decimals="INF"
      id="ixv-52459"
      unitRef="Pure">0.70</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyThreeSimpleAgreementForFutureEquityMember_srt_MaximumMember"
      decimals="INF"
      id="ixv-52460"
      unitRef="Pure">0.80</us-gaap:DebtConversionConvertedInstrumentRate>
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      contextRef="From2021-03-012021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
      decimals="-5"
      id="ixv-52461"
      unitRef="USD">7900000</us-gaap:ProceedsFromIssuanceOfCommonStock>
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      contextRef="From2021-03-012021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
      decimals="-5"
      id="ixv-52462"
      unitRef="USD">10000000.0</us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="From2021-03-012021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
      decimals="INF"
      id="ixv-52463"
      unitRef="Pure">0.80</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="AsOf2021-12-31_custom_TwoThousandTwentyOneSimpleAgreementForFutureEquityMember"
      decimals="INF"
      id="ixv-52464"
      unitRef="USDPShares">3.62</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52465"
      unitRef="USD">6000000.0</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember_us-gaap_InvestorMember"
      decimals="-5"
      id="ixv-52466"
      unitRef="USD">5000000.0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52467"
      unitRef="USD">700000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-08-012021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52468"
      unitRef="USD">6200000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-08-012021-12-31_custom_TwentyTwentyAndTwentyNineteenContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52469"
      unitRef="USD">5500000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2022-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52470"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      decimals="-5"
      id="ixv-52471"
      unitRef="USD">1000000.0</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2022-01-012022-12-31_custom_ContingentlyConvertibleNotesPayableAgreementMember"
      id="ixv-52472">September 2022</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38028">&lt;p id="xdx_800_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zFxQVJmMhEn6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.
&lt;span id="xdx_829_zVGS7iOOFpqc"&gt;Convertible Preferred Stock, Common Stock and Stockholders&#x2019; Deficit&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Convertible
Preferred Stock &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Second Amended and Restated Articles of Incorporation filed on February 10, 2022 (&#x201c;the Second Amended Articles&#x201d;),
Calidi is authorized to issue a total of &lt;span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20220210__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zrMw0FbTMfSi" title="Number of shares authorized"&gt;40,000,000&lt;/span&gt; shares of preferred stock, par value $&lt;span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220210__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zxaSyKEygDRg" title="Preferred stock par value per share"&gt;0.0001&lt;/span&gt; per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the year ended December 31, 2022, Calidi issued &lt;span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAOneConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoThousandSeventeenConvertibleNoteMember_zFilByWPLdKb" title="Number of shares authorized"&gt;150,000&lt;/span&gt; shares of Series A-1 and &lt;span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesATwoConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoThousandEighteenConvertibleNoteMember_z7lvmLfBZMNi" title="Number of shares authorized"&gt;257,143&lt;/span&gt; shares of Series A-2 convertible preferred stock
in connection with the conversion of the 2017 Convertible Note and a certain 2018 Convertible Note, respectively, issued to a related
party (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--TemporaryEquityTableTextBlock_zHALZ7MXBbW2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
authorized, issued and outstanding shares and other information related to Calidi&#x2019;s Convertible Preferred Stock is presented below
as follows (in thousands, except share amounts):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zcveojZZC9qd" style="display: none"&gt;Schedule
of Convertible Preferred Stock&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;br/&gt; Authorized&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares Issued&lt;br/&gt; and Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Liquidation&lt;br/&gt; Preference&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Carrying&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;Founders&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zDmnkNQfJ219" title="Temporary equity shares authorized"&gt;10,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zY06TaIHRZFl" title="Temporary equity shares outstanding"&gt;10,402,285&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zOauQ0zt0e9l" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zKq55RI2ys22" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Series A-1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zSl2DxC3YKRe" title="Temporary equity shares authorized"&gt;5,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zeHdW98zoHVg" title="Temporary equity shares outstanding"&gt;4,316,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zRlTE1oxNW8e" title="Temporary equity liquidation preference"&gt;4,316&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zzQqC06uQEA3" title="Temporary equity carrying value"&gt;3,871&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Series A-2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zyplVwmwsrEd" title="Temporary equity shares authorized"&gt;4,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zONNtLaPgzmb" title="Temporary equity shares outstanding"&gt;2,544,883&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_ze7CvraCLR98" title="Temporary equity liquidation preference"&gt;4,454&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zjBTPXb24nH6" title="Temporary equity carrying value"&gt;4,376&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zaEoGRZQVozf" title="Temporary equity shares authorized"&gt;19,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zOmuCWY41fGf" title="Temporary equity shares outstanding"&gt;17,263,568&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zbPaAW7WKf8l" title="Temporary equity liquidation preference"&gt;10,850&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zM9PtGI5Jzx3" title="Temporary equity carrying value"&gt;9,601&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
    31, 2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Authorized&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares
    Issued&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;and Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Liquidation&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Preference&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 40%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Founders&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_z0h5bQ3ocLN7" title="Temporary equity shares authorized"&gt;10,500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zXgbM0hX8d72" title="Temporary equity shares outstanding"&gt;10,402,285&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_znDSH7G5bNDb" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zHgt9BXIzT5g" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    A-1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_fKGEp_zwRm53PRxFG3" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4673"&gt;-&lt;/span&gt;&lt;/span&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zpSJcvsWGGCf" title="Temporary equity shares outstanding"&gt;4,166,400&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zMceH9kPnyV6" title="Temporary equity liquidation preference"&gt;4,166&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zjA4vSK3ZZfb" title="Temporary equity carrying value"&gt;3,721&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    A-2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_fKGEp_zbM9aLD9zRm1" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4681"&gt;-&lt;/span&gt;&lt;/span&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zFGg86yV3sj7" title="Temporary equity shares outstanding"&gt;2,287,740&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zo36UgxsloRa" title="Temporary equity liquidation preference"&gt;4,004&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zKq4qvzAiwBc" title="Temporary equity carrying value"&gt;3,926&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    B&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zkyWfjKimYO" title="Temporary equity shares authorized"&gt;20,000,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zMySNb9Thm4h" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4691"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquityLiquidationPreference_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_ztqdd4PRZRLf" title="Temporary equity liquidation preference"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4693"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zDSV7iUbIQ82" title="Temporary equity carrying value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4695"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_fKGEp_zZ7tCyDwue21" title="Temporary equity shares authorized"&gt;30,500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_z4SXl9WhmDVh" title="Temporary equity shares outstanding"&gt;16,856,425&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zIJWS7uRFXCd" title="Temporary equity liquidation preference"&gt;10,250&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zMit2w5H6oCb" title="Temporary equity carrying value"&gt;9,001&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0A_zSwe8uH19fee" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_ztiW4T8VhSOi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
    to the Second Amended Articles and of the &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20220209_zz3GQ8DD0N4g" title="Shares authorised"&gt;40,000,000&lt;/span&gt; total shares of preferred stock authorized, &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFq5LcuXtZu8" title="Shares issued"&gt;9,000,000&lt;/span&gt; shares were designated
    as Series A preferred stock which may be used in aggregate for purposes of issuances of Series A-1 and Series A-2 convertible preferred
    stock, and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zY9pCupz0Ook" title="Shares issued"&gt;20,000,000&lt;/span&gt; were designated as Series B convertible preferred stock. The Series B convertible preferred stock was canceled
    pursuant to the filing of the Second Amended Articles. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_zgzW800ae415" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Dividends
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
is no stated per annum dividend rate within the Convertible Preferred Stock agreements. When or if a dividend is declared by the board
of directors, the holders of the outstanding shares of Convertible Preferred Stock are entitled to first receive a dividend at least
equal to the dividend payable on common stock as if all Convertible Preferred Stock had been converted to common stock. Since inception
and through the date of this Report, no cash dividends have been declared or accrued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Liquidation
preferences &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the event of any liquidation or deemed liquidation event such as dissolution, winding up, or loss of control, either voluntary or involuntary,
the holders of Convertible Preferred Stock shall be entitled to receive, prior and in preference to any distribution of any of the assets
or surplus funds to the holders of common stock, an amount equal to the Convertible Preferred Stock original issue price plus any declared
and unpaid dividend or such amount per share were the Convertible Preferred Stock be converted into common stock. Liquidation payments
to the holders of Convertible Preferred Stock have priority and are made in preference to any payments to the holders of common stock.
The liquidation preferences as of December 31, 2022 and 2021 are reported above.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Voting
rights &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
holder of each share of Convertible Preferred Stock is entitled to one vote for each share of common stock into which it would convert.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
any time when at least 25% of the initially issued shares of the Founders convertible preferred stock remain outstanding, approval of
a majority of the Founders convertible preferred stock is required for certain matters, as defined in the Amended Articles, such as (a)
amending Calidi&#x2019;s Certificate of Incorporation which alter the terms of the Founders convertible preferred stock in an adverse
manner, (b) an increase or decrease the authorized numbers of shares of any stock, (c) the authorization or creation any new class of
stock that are senior to the existing Convertible Preferred Stock, (d) the redemption or repurchase of any shares of stock, (e) the declaration
or payment any dividend or otherwise make a distribution to shareholders, (f) the increase or decrease the number of directors of Calidi,
or (g) the consent, agree or commit to a liquidation or deemed liquidation event.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Conversion
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
shares of Convertible Preferred Stock are convertible into one share of common stock at any time, at the option of the holder, subject
to certain antidilutive adjustments, including stock splits, combinations, common stock dividends and distributions, reclassification,
recapitalization, merger, and consolidation. The conversion ratio is equal the original issuance price of the respective preferred shares
which is $&lt;span id="xdx_906_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zTIPz9cRNS3" title="Conversion price"&gt;0.20&lt;/span&gt; for Founders convertible preferred stock, $&lt;span id="xdx_904_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_z6TjZkdSdH3c" title="Conversion price"&gt;1.00&lt;/span&gt; for Series A-1 convertible preferred stock and $&lt;span id="xdx_90E_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zBObsgKBjqBf" title="Conversion price"&gt;1.75&lt;/span&gt; for Series A-2 convertible
preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
of the Convertible Preferred Stock shares would automatically convert into the number of shares of common stock determined in accordance
with the conversion rate upon any of the following: (a) by vote or written consent of a majority of the holders of the outstanding Convertible
Preferred Stock or (b) upon the closing of an initial public offering.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
evaluated whether the Convertible Preferred Stocks embedded optional and automatic conversion features represented a BCF in accordance
with ASC 470-20 and determined that the optional conversion features were not beneficial to the holder at the time of the Convertible
Preferred Stocks respective original issuance dates. In addition, the automatic conversion features which are contingent upon on the
occurrence of a future event resulted in contingent BCFs at the Convertible Preferred Stock issuance dates, however, in accordance with
ASC 470-20, a contingent BCF is not recognized until the contingency is resolved. See Note 2 regarding the impact of adoption of ASU
2020-06 on January 1, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Common
Stock &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Second Amended Articles, Calidi is authorized to issue &lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220101__20221231_zawrNVoNqrla" title="Common stock shares authorized"&gt;120,000,000&lt;/span&gt; shares of common stock, par value $&lt;span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20221231_z95UkMulgVMc" title="Common stock par value per share"&gt;0.0001&lt;/span&gt; per share, of which
&lt;span id="xdx_901_eus-gaap--SharesOutstanding_iI_pid_c20221231_zuCIj95yss9e" title="Common stock shares outstanding"&gt;20,622,204&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--SharesOutstanding_iI_pid_c20211231_zJvg0hqRAf6b" title="Common stock shares outstanding"&gt;19,928,108&lt;/span&gt; shares were issued and outstanding as of December 31, 2022 and 2021, respectively. Since inception to date,
no dividends have been declared or paid. Issuance costs related to common stock issuances during all periods presented were immaterial.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the year ended December 31, 2022, Calidi issued &lt;span id="xdx_90C_ecustom--SharesIssued1_iI_c20221231_z8fApWLpmMx7" title="Number of shares issued"&gt;263,646 &lt;/span&gt;shares of common stock from exercises of stock options (see Note 11), &lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zIGsbwxziaB5" title="Number of shares issued"&gt;141,590
&lt;/span&gt;shares of common stock related for certain services in lieu of cash, &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesOther_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zzBmddH2Ecmi" title="Number of shares issued"&gt;250,000&lt;/span&gt; shares in conjunction with a lawsuit settlement (see Note
14), and &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zgU2zx6ks0D" title="Number of shares issued"&gt;38,860&lt;/span&gt; shares in lieu of cash interest in conjunction with certain term note agreements (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the year ended December 31, 2021, Calidi raised $&lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210101__20211231_zcfiaJ6b9jme" title="Number of shares issued value"&gt;35,000&lt;/span&gt; through the issuance of &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_zOBvUhi1QJ" title="Number of shares issued"&gt;35,000&lt;/span&gt; shares of common stock, and $&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zv48Sev6qaAi" title="Number of shares issued"&gt;100,000&lt;/span&gt; from the
exercise of stock options (see Note 11); Calidi also issued&lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zxnWQ2uLmmI7" title="Number of shares issued for services"&gt; 121,735&lt;/span&gt; shares of common stock related to approximately $&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--TermNoteAgreementMember_zn5FulTZVO7c" title="Number of shares issued for services value"&gt;122,000&lt;/span&gt; of consulting
services provided to Calidi reported as research and development in the accompanying consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_ecustom--DiscloserOFCommonStockReservedForFurtureTableTextBlock_zIInk4SRugl2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, common stock reserved for future issuance consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BB_zS4N5DSli7I" style="display: none"&gt;Schedule
of Common Stock Reserved&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20221231_zGSrCzn1dcFk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zDWFIKitEmda" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Conversion of convertible preferred stock&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;17,263,568&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementEquityComponentsAxis__custom--CommonStockWarrantsMember_zPYmsm9yv6uh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock warrants outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,050,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_znh1ScBHZSii" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Conversion of convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;437,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--AwardTypeAxis__custom--OptionsMember_zzysQbNEhML7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock options issued and outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,914,458&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--PlanNameAxis__custom--TwoThousandNinteenEquityIncentivePlanMember_zS0KMflljRkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Shares available for future issuance under the 2019 Equity Incentive Plan&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,221,896&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_zg4ozU1wAqDg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock reserved
    for future issuance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;46,887,065&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zqnD2BqGK8v1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Warrants
&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Term Note Warrants &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the 2021 Term Notes Payable financings discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_zXDV0Q6ge6p7" title="Number of shares purchased"&gt;1,000,000&lt;/span&gt; shares of common
stock at an exercise price of $&lt;span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_zeJ0ALVuPbI6" title="Share price"&gt;1.00&lt;/span&gt; per share (&#x201c;2021 Term Note Warrants&#x201d;). The 2021 Term Note Warrants shall terminate and
expire upon the earliest to occur of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;i)
on the tenth anniversary of the issuance date or ii) a completion of an IPO under the Securities Act of 1933 or consummation of a deemed
liquidation event as defined in the Amended Articles. The Note Warrants are classified as equity in accordance with ASC 815. Calidi has
elected to measure the 2021 Term Notes Payable using the fair value option under ASC 825 discussed in Notes 2 and 6. Accordingly, Calidi
allocated the proceeds from the 2021 Term Notes Payable to the associated 2021 Term Note Warrants based on the residual method of allocation
prescribed by ASC 815. This resulted in approximately $&lt;span id="xdx_906_ecustom--WarrantResidualValue_c20220101__20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyOneMember_z0xNJTJLkwl6" title="Residual value"&gt;22,000&lt;/span&gt; of residual value being allocated to the 2021 Term Note Warrants with a
corresponding increase to additional paid in capital on date of issuance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
Term Note Warrants &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the 2020 Term Notes Payable financings discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_zGTfdk4JeOB6"&gt;1,050,000&lt;/span&gt; shares of common
stock at an exercise price of $&lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_zjv2DVm1ysja"&gt;1.00&lt;/span&gt; per share (&#x201c;2020 Term Note Warrants&#x201d;). The 2020 Term Note Warrants shall terminate and
expire upon the earliest to occur of the following: i) on the tenth anniversary of the issuance date or ii) a completion of an IPO under
the Securities Act of 1933 or consummation of a deemed liquidation event as defined in the Amended Articles. The 2020 Note Warrants are
classified as equity in accordance with ASC 815. Accordingly, Calidi allocated the proceeds from the 2020 Term Notes Payable to the associated
2020 Term Note Warrants based on the residual method of allocation prescribed by ASC 815. This resulted in approximately $&lt;span id="xdx_901_ecustom--WarrantResidualValue_c20220101__20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyMember_z6jTfuhe1FY7" title="Residual value"&gt;63,000&lt;/span&gt; of residual
value being allocated to the 2020 Term Note Warrants with a corresponding increase to additional paid in capital on date of issuance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2020
LOC Warrants &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the 2020 Line of Credit discussed in Note 8, Calidi issued warrants to purchase &lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_zrjwVTBY2sg6" title="Number of shares of common stock"&gt;2,000,000&lt;/span&gt; shares of common stock at an
exercise price of $&lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_z09vKfA97i2b" title="Share price"&gt;1.00&lt;/span&gt; per share (&#x201c;2020 LOC Warrants&#x201d;). The 2020 LOC Warrants have a termination provision and are equity
classified similar to the provisions of 2020 Term Note Warrants. At the time of issuance, the fair value of the 2020 LOC Warrants was
estimated to be $&lt;span id="xdx_905_ecustom--EstimatedFairValueOfWarrants_iI_c20221231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandTwentyLOCWarrantsMember_zwqNRDkulBP3" title="Estimated fair value of warrants"&gt;634,000 &lt;/span&gt;and recorded as a deferred financing fee with a corresponding increase to additional paid in capital. This amount
was included within deferred financing fees and other noncurrent assets on the consolidated balance sheet and is being amortized to interest
expense in the consolidated statements of operations over the term of the 2020 Line of Credit (see Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
estimated fair value of the 2020 LOC Warrants was determined using the Black-Scholes option pricing model which, among other factors,
utilized key inputs such as the share price of the underlying common stock at the valuation date, the exercise price, the expected life
of the 2020 LOC Warrants, which were estimated to be the at the future liquidity event that would result in the termination of the warrant,
risk-free interest rates, expected dividends and expected volatility commensurate with the expected life. The determination of the 2020
LOC Warrants fair values is inherently uncertain and subjective and involves the application of valuation models and assumptions requiring
the use of judgment. If Calidi had made different assumptions, its 2020 LOC Warrants fair values and the resulting financial statement
impacts from those values may have been significantly different.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
were no warrants issued during the year ended December 31, 2022. As of December 31, 2022 and 2021, there was an aggregate of &lt;span id="xdx_901_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231_z0ozXvHWETm4" title="Number of warrants outstanding"&gt;&lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20211231_z4YtAtVdDUnh" title="Number of warrants outstanding"&gt;4,050,000&lt;/span&gt;&lt;/span&gt;
warrants issued and outstanding with a weighted average exercise price of $&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_c20221231_zOGi05tfIaLb" title="Weighted average exercise price"&gt;&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_c20211231_zg9d0xJcz177" title="Weighted average exercise price"&gt;1.00&lt;/span&gt; &lt;/span&gt;per share and weighted average remaining contractual
life (in years) of &lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1U8vEr9zX6e" title="Weighted average remaining contractual life (years) outstanding"&gt;7.87&lt;/span&gt; and &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpM40ZJqwBtg" title="Weighted average remaining contractual life (years) outstanding"&gt;8.87&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zNBlJwhAP4a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes Calidi&#x2019;s aggregate warrant activity for the twelve months ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zwCvnT0jKUhb" style="display: none"&gt;Schedule
of Warrant Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Contractual Life&lt;br/&gt; (Years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; font-weight: bold"&gt;Outstanding at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zREIS2sLl6w3" style="width: 12%; text-align: right" title="Number of Warrants, Balance"&gt;4,050,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5gAnvgIcTy2" style="width: 12%; text-align: right" title="Weighted average exercise price, Balance"&gt;1.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ze5nvjZKvj1e" style="width: 12%; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;8.87&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z7KNE4BdknH1" style="text-align: right" title="Number of Warrants, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4794"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUxtinIVUzCf" style="text-align: right" title="Weighted average exercise price, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4796"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEkMhG9ITCQb" style="text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4798"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zST7g6QUzyR6" style="text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4800"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zriEYfNgpnT" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4802"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFoDCXXDfJK" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4804"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;Outstanding at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zofBtIHKpsm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance"&gt;4,050,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0rgDi0BKv2j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Balance"&gt;1.00&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zscgL8etm4u4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;7.87&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-02-10_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52473"
      unitRef="Shares">40000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2022-02-10_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52474"
      unitRef="USDPShares">0.0001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-12-31_custom_SeriesAOneConvertiblePreferredStockMember_custom_TwoThousandSeventeenConvertibleNoteMember"
      decimals="INF"
      id="ixv-52475"
      unitRef="Shares">150000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-12-31_custom_SeriesATwoConvertiblePreferredStockMember_custom_TwoThousandEighteenConvertibleNoteMember"
      decimals="INF"
      id="ixv-52476"
      unitRef="Shares">257143</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:TemporaryEquityTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38052">&lt;p id="xdx_89C_eus-gaap--TemporaryEquityTableTextBlock_zHALZ7MXBbW2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
authorized, issued and outstanding shares and other information related to Calidi&#x2019;s Convertible Preferred Stock is presented below
as follows (in thousands, except share amounts):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zcveojZZC9qd" style="display: none"&gt;Schedule
of Convertible Preferred Stock&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;br/&gt; Authorized&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares Issued&lt;br/&gt; and Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Liquidation&lt;br/&gt; Preference&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Carrying&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;Founders&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zDmnkNQfJ219" title="Temporary equity shares authorized"&gt;10,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zY06TaIHRZFl" title="Temporary equity shares outstanding"&gt;10,402,285&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zOauQ0zt0e9l" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zKq55RI2ys22" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Series A-1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zSl2DxC3YKRe" title="Temporary equity shares authorized"&gt;5,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zeHdW98zoHVg" title="Temporary equity shares outstanding"&gt;4,316,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zRlTE1oxNW8e" title="Temporary equity liquidation preference"&gt;4,316&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zzQqC06uQEA3" title="Temporary equity carrying value"&gt;3,871&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Series A-2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zyplVwmwsrEd" title="Temporary equity shares authorized"&gt;4,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zONNtLaPgzmb" title="Temporary equity shares outstanding"&gt;2,544,883&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_ze7CvraCLR98" title="Temporary equity liquidation preference"&gt;4,454&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zjBTPXb24nH6" title="Temporary equity carrying value"&gt;4,376&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zaEoGRZQVozf" title="Temporary equity shares authorized"&gt;19,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zOmuCWY41fGf" title="Temporary equity shares outstanding"&gt;17,263,568&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zbPaAW7WKf8l" title="Temporary equity liquidation preference"&gt;10,850&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zM9PtGI5Jzx3" title="Temporary equity carrying value"&gt;9,601&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December
    31, 2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Authorized&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Shares
    Issued&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;and Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Liquidation&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Preference&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Carrying&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 40%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Founders&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_z0h5bQ3ocLN7" title="Temporary equity shares authorized"&gt;10,500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zXgbM0hX8d72" title="Temporary equity shares outstanding"&gt;10,402,285&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_znDSH7G5bNDb" title="Temporary equity liquidation preference"&gt;2,080&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--FoundersMember_zHgt9BXIzT5g" title="Temporary equity carrying value"&gt;1,354&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    A-1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_fKGEp_zwRm53PRxFG3" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4673"&gt;-&lt;/span&gt;&lt;/span&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zpSJcvsWGGCf" title="Temporary equity shares outstanding"&gt;4,166,400&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zMceH9kPnyV6" title="Temporary equity liquidation preference"&gt;4,166&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA1Member_zjA4vSK3ZZfb" title="Temporary equity carrying value"&gt;3,721&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    A-2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_fKGEp_zbM9aLD9zRm1" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4681"&gt;-&lt;/span&gt;&lt;/span&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zFGg86yV3sj7" title="Temporary equity shares outstanding"&gt;2,287,740&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zo36UgxsloRa" title="Temporary equity liquidation preference"&gt;4,004&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesA2Member_zKq4qvzAiwBc" title="Temporary equity carrying value"&gt;3,926&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Series
    B&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zkyWfjKimYO" title="Temporary equity shares authorized"&gt;20,000,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zMySNb9Thm4h" title="Temporary equity shares authorized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4691"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--TemporaryEquityLiquidationPreference_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_ztqdd4PRZRLf" title="Temporary equity liquidation preference"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4693"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zDSV7iUbIQ82" title="Temporary equity carrying value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4695"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--TemporaryEquitySharesAuthorized_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_fKGEp_zZ7tCyDwue21" title="Temporary equity shares authorized"&gt;30,500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_z4SXl9WhmDVh" title="Temporary equity shares outstanding"&gt;16,856,425&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--TemporaryEquityLiquidationPreference_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zIJWS7uRFXCd" title="Temporary equity liquidation preference"&gt;10,250&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_pn3n3_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zMit2w5H6oCb" title="Temporary equity carrying value"&gt;9,001&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0A_zSwe8uH19fee" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_ztiW4T8VhSOi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prior
    to the Second Amended Articles and of the &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20220209_zz3GQ8DD0N4g" title="Shares authorised"&gt;40,000,000&lt;/span&gt; total shares of preferred stock authorized, &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFq5LcuXtZu8" title="Shares issued"&gt;9,000,000&lt;/span&gt; shares were designated
    as Series A preferred stock which may be used in aggregate for purposes of issuances of Series A-1 and Series A-2 convertible preferred
    stock, and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zY9pCupz0Ook" title="Shares issued"&gt;20,000,000&lt;/span&gt; were designated as Series B convertible preferred stock. The Series B convertible preferred stock was canceled
    pursuant to the filing of the Second Amended Articles. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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</us-gaap:TemporaryEquityTableTextBlock>
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      contextRef="AsOf2022-12-31_custom_FoundersMember"
      decimals="INF"
      id="ixv-52477"
      unitRef="Shares">10500000</us-gaap:TemporaryEquitySharesAuthorized>
    <us-gaap:TemporaryEquitySharesOutstanding
      contextRef="AsOf2022-12-31_custom_FoundersMember"
      decimals="INF"
      id="ixv-52478"
      unitRef="Shares">10402285</us-gaap:TemporaryEquitySharesOutstanding>
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      contextRef="AsOf2022-12-31_custom_FoundersMember"
      decimals="-3"
      id="ixv-52479"
      unitRef="USD">2080000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2022-12-31_custom_FoundersMember"
      decimals="-3"
      id="ixv-52480"
      unitRef="USD">1354000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
    <us-gaap:TemporaryEquitySharesAuthorized
      contextRef="AsOf2022-12-31_custom_SeriesA1Member"
      decimals="INF"
      id="ixv-52481"
      unitRef="Shares">5000000</us-gaap:TemporaryEquitySharesAuthorized>
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      contextRef="AsOf2022-12-31_custom_SeriesA1Member"
      decimals="INF"
      id="ixv-52482"
      unitRef="Shares">4316400</us-gaap:TemporaryEquitySharesOutstanding>
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      contextRef="AsOf2022-12-31_custom_SeriesA1Member"
      decimals="-3"
      id="ixv-52483"
      unitRef="USD">4316000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2022-12-31_custom_SeriesA1Member"
      decimals="-3"
      id="ixv-52484"
      unitRef="USD">3871000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
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      contextRef="AsOf2022-12-31_custom_SeriesA2Member"
      decimals="INF"
      id="ixv-52485"
      unitRef="Shares">4000000</us-gaap:TemporaryEquitySharesAuthorized>
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      contextRef="AsOf2022-12-31_custom_SeriesA2Member"
      decimals="INF"
      id="ixv-52486"
      unitRef="Shares">2544883</us-gaap:TemporaryEquitySharesOutstanding>
    <us-gaap:TemporaryEquityLiquidationPreference
      contextRef="AsOf2022-12-31_custom_SeriesA2Member"
      decimals="-3"
      id="ixv-52487"
      unitRef="USD">4454000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2022-12-31_custom_SeriesA2Member"
      decimals="-3"
      id="ixv-52488"
      unitRef="USD">4376000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
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      contextRef="AsOf2022-12-31_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52489"
      unitRef="Shares">19500000</us-gaap:TemporaryEquitySharesAuthorized>
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      contextRef="AsOf2022-12-31_us-gaap_ConvertiblePreferredStockMember"
      decimals="INF"
      id="ixv-52490"
      unitRef="Shares">17263568</us-gaap:TemporaryEquitySharesOutstanding>
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      contextRef="AsOf2022-12-31_us-gaap_ConvertiblePreferredStockMember"
      decimals="-3"
      id="ixv-52491"
      unitRef="USD">10850000</us-gaap:TemporaryEquityLiquidationPreference>
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      contextRef="AsOf2022-12-31_us-gaap_ConvertiblePreferredStockMember"
      decimals="-3"
      id="ixv-52492"
      unitRef="USD">9601000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
    <us-gaap:TemporaryEquitySharesAuthorized
      contextRef="AsOf2021-12-31_custom_FoundersMember"
      decimals="INF"
      id="ixv-52493"
      unitRef="Shares">10500000</us-gaap:TemporaryEquitySharesAuthorized>
    <us-gaap:TemporaryEquitySharesOutstanding
      contextRef="AsOf2021-12-31_custom_FoundersMember"
      decimals="INF"
      id="ixv-52494"
      unitRef="Shares">10402285</us-gaap:TemporaryEquitySharesOutstanding>
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      contextRef="AsOf2021-12-31_custom_FoundersMember"
      decimals="-3"
      id="ixv-52495"
      unitRef="USD">2080000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2021-12-31_custom_FoundersMember"
      decimals="-3"
      id="ixv-52496"
      unitRef="USD">1354000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
    <us-gaap:TemporaryEquitySharesOutstanding
      contextRef="AsOf2021-12-31_custom_SeriesA1Member"
      decimals="INF"
      id="ixv-52497"
      unitRef="Shares">4166400</us-gaap:TemporaryEquitySharesOutstanding>
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      contextRef="AsOf2021-12-31_custom_SeriesA1Member"
      decimals="-3"
      id="ixv-52498"
      unitRef="USD">4166000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2021-12-31_custom_SeriesA1Member"
      decimals="-3"
      id="ixv-52499"
      unitRef="USD">3721000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
    <us-gaap:TemporaryEquitySharesOutstanding
      contextRef="AsOf2021-12-31_custom_SeriesA2Member"
      decimals="INF"
      id="ixv-52500"
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      contextRef="AsOf2021-12-31_custom_SeriesA2Member"
      decimals="-3"
      id="ixv-52501"
      unitRef="USD">4004000</us-gaap:TemporaryEquityLiquidationPreference>
    <us-gaap:TemporaryEquityCarryingAmountAttributableToParent
      contextRef="AsOf2021-12-31_custom_SeriesA2Member"
      decimals="-3"
      id="ixv-52502"
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      id="ixv-52503"
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      id="ixv-52505"
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    <us-gaap:TemporaryEquityLiquidationPreference
      contextRef="AsOf2021-12-31_us-gaap_ConvertiblePreferredStockMember"
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      id="ixv-52506"
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      contextRef="AsOf2021-12-31_us-gaap_ConvertiblePreferredStockMember"
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      id="ixv-52507"
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      contextRef="AsOf2022-02-09"
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      id="ixv-52509"
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      unitRef="USDPShares">1.75</us-gaap:PreferredStockConvertibleConversionPrice>
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      contextRef="From2022-01-012022-12-31"
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      id="ixv-52514"
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      unitRef="Shares">20622204</us-gaap:SharesOutstanding>
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      decimals="INF"
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      unitRef="Shares">19928108</us-gaap:SharesOutstanding>
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      unitRef="Shares">263646</CLDI:SharesIssued1>
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      id="ixv-52520"
      unitRef="Shares">250000</us-gaap:StockIssuedDuringPeriodSharesOther>
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      id="ixv-52523"
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      id="ixv-52524"
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    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
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      id="ixv-52525"
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    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_custom_TermNoteAgreementMember"
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      id="ixv-52526"
      unitRef="USD">122000</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <CLDI:DiscloserOFCommonStockReservedForFurtureTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38547">&lt;p id="xdx_89D_ecustom--DiscloserOFCommonStockReservedForFurtureTableTextBlock_zIInk4SRugl2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, common stock reserved for future issuance consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BB_zS4N5DSli7I" style="display: none"&gt;Schedule
of Common Stock Reserved&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20221231_zGSrCzn1dcFk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_zDWFIKitEmda" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Conversion of convertible preferred stock&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;17,263,568&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--StatementEquityComponentsAxis__custom--CommonStockWarrantsMember_zPYmsm9yv6uh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock warrants outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,050,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_znh1ScBHZSii" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Conversion of convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;437,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--AwardTypeAxis__custom--OptionsMember_zzysQbNEhML7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock options issued and outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,914,458&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_hus-gaap--PlanNameAxis__custom--TwoThousandNinteenEquityIncentivePlanMember_zS0KMflljRkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Shares available for future issuance under the 2019 Equity Incentive Plan&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,221,896&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_zg4ozU1wAqDg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock reserved
    for future issuance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;46,887,065&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CLDI:DiscloserOFCommonStockReservedForFurtureTableTextBlock>
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      contextRef="AsOf2022-12-31_us-gaap_ConvertiblePreferredStockMember"
      decimals="-3"
      id="ixv-52527"
      unitRef="Shares">17263568000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-12-31_custom_CommonStockWarrantsMember"
      decimals="-3"
      id="ixv-52528"
      unitRef="Shares">4050000000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-12-31_us-gaap_ConvertibleNotesPayableMember"
      decimals="-3"
      id="ixv-52529"
      unitRef="Shares">437143000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-12-31_custom_OptionsMember"
      decimals="-3"
      id="ixv-52530"
      unitRef="Shares">23914458000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-12-31_custom_TwoThousandNinteenEquityIncentivePlanMember"
      decimals="-3"
      id="ixv-52531"
      unitRef="Shares">1221896000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52532"
      unitRef="Shares">46887065000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyOneMember"
      decimals="INF"
      id="ixv-52533"
      unitRef="Shares">1000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyOneMember"
      decimals="INF"
      id="ixv-52534"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:WarrantResidualValue
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyOneMember"
      decimals="0"
      id="ixv-52535"
      unitRef="USD">22000</CLDI:WarrantResidualValue>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyMember"
      decimals="INF"
      id="ixv-52536"
      unitRef="Shares">1050000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyMember"
      decimals="INF"
      id="ixv-52537"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:WarrantResidualValue
      contextRef="From2022-01-012022-12-31_custom_TwoThousandTwentyMember"
      decimals="0"
      id="ixv-52538"
      unitRef="USD">63000</CLDI:WarrantResidualValue>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyLOCWarrantsMember"
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      id="ixv-52539"
      unitRef="Shares">2000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
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      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyLOCWarrantsMember"
      decimals="INF"
      id="ixv-52540"
      unitRef="USDPShares">1.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <CLDI:EstimatedFairValueOfWarrants
      contextRef="AsOf2022-12-31_custom_TwoThousandTwentyLOCWarrantsMember"
      decimals="0"
      id="ixv-52541"
      unitRef="USD">634000</CLDI:EstimatedFairValueOfWarrants>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52542"
      unitRef="Shares">4050000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52543"
      unitRef="Shares">4050000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52544"
      unitRef="USDPShares">1.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52545"
      unitRef="USDPShares">1.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
      contextRef="From2022-01-012022-12-31_us-gaap_WarrantMember"
      id="ixv-52546">P7Y10M13D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
      contextRef="From2021-01-012021-12-31_us-gaap_WarrantMember"
      id="ixv-52547">P8Y10M13D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38683">&lt;p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zNBlJwhAP4a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes Calidi&#x2019;s aggregate warrant activity for the twelve months ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zwCvnT0jKUhb" style="display: none"&gt;Schedule
of Warrant Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Contractual Life&lt;br/&gt; (Years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; font-weight: bold"&gt;Outstanding at January 1, 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zREIS2sLl6w3" style="width: 12%; text-align: right" title="Number of Warrants, Balance"&gt;4,050,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5gAnvgIcTy2" style="width: 12%; text-align: right" title="Weighted average exercise price, Balance"&gt;1.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ze5nvjZKvj1e" style="width: 12%; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;8.87&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Issued&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z7KNE4BdknH1" style="text-align: right" title="Number of Warrants, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4794"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUxtinIVUzCf" style="text-align: right" title="Weighted average exercise price, Issed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4796"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEkMhG9ITCQb" style="text-align: right" title="Number of Warrants, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4798"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisedDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zST7g6QUzyR6" style="text-align: right" title="Weighted average exercise price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4800"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zriEYfNgpnT" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4802"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFoDCXXDfJK" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Cancelled"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4804"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;Outstanding at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zofBtIHKpsm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance"&gt;4,050,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0rgDi0BKv2j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Balance"&gt;1.00&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zscgL8etm4u4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life (years) outstanding"&gt;7.87&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2021-12-31_us-gaap_WarrantMember"
      decimals="-3"
      id="ixv-52548"
      unitRef="Shares">4050000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2021-12-31_us-gaap_WarrantMember"
      decimals="-3"
      id="ixv-52549"
      unitRef="USDPShares">1000.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
      contextRef="From2021-01-012021-12-31_us-gaap_WarrantMember"
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2022-12-31_us-gaap_WarrantMember"
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      id="ixv-52551"
      unitRef="Shares">4050000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2022-12-31_us-gaap_WarrantMember"
      decimals="-3"
      id="ixv-52552"
      unitRef="USDPShares">1000.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
      contextRef="From2022-01-012022-12-31_us-gaap_WarrantMember"
      id="ixv-52553">P7Y10M13D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38790">&lt;p id="xdx_80C_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zCWNdeuvVDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.
&lt;span id="xdx_82B_zIeveDzpnK1f"&gt;Stock-Based Compensation&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Equity
Incentive Plans &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
had adopted its 2016 Stock Option Plan (the &#x201c;2016 Plan&#x201d;) under which Calidi was authorized to grant stock options, restricted
stock, a stock appreciation right, or a restricted stock unit award. In June 2019, Calidi reincorporated in Nevada and adopted the 2019
Equity Incentive Plan (the &#x201c;2019 Plan&#x201d;) to replace the 2016 Plan. Other than the change of plan name and incorporation state,
all the terms of the 2016 Plan were carried over into the 2019 Plan. In adopting the 2019 Plan, Calidi terminated the 2016 Plan and may
no longer grant any additional stock options or sell any stock under restricted stock purchase agreements under the 2016 Plan; however,
stock options issued under the 2016 Plan will continue to be in effect in accordance with their terms and the terms of the 2019 Plan,
which are substantially the same terms as the 2016 Plan, until the exercise or expiration of the individual options awards.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
2019 Plan reserved the right for the Board of Directors as the administrator of the plans (the &#x201c;Administrator&#x201d;) to issue
up to up to &lt;span id="xdx_903_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20220531__srt--TitleOfIndividualAxis__custom--AdministratorMember_zypLfYXMB61g" title="Number of shares reserved"&gt;25,500,000&lt;/span&gt;, as amended in May 2022, including stock options (&#x201c;Options&#x201d;), restricted stock awards (&#x201c;Restricted
Stock&#x201d;), dividend equivalents award, a stock payment award, restricted stock units (&#x201c;RSUs&#x201d;) or stock appreciation rights
(&#x201c;SARs&#x201d;), (collectively &#x201c;Awards&#x201d;), according to its discretion. Awards may be granted under the 2019 Plan to
Calidi employees, directors, and consultants. To date, however, the Administrator has not issued any Restricted Stock, RSUs, dividend
equivalents awards, stock payment awards or SARs. Options remain as the sole outstanding type of award under both Plans.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Awards
may vest and thereby become exercisable or have restrictions on forfeiture lapse on the date of grant or in periodic installments or
upon the attainment of performance goals, or upon the occurrence of specified events depending on the Administrator&#x2019;s discretion.
The Administrator has broad authority to determine the terms and conditions of any Award granted pursuant to the 2019 Plan including,
but not limited to, the exercise price, grant price, or purchase price, any reload provision, any restrictions or limitations on the
Award, any schedule for lapse of forfeiture restrictions or restrictions on the exercisability of an Award, and accelerations or waivers
thereof as the Administrator, in its sole discretion may determine.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No
Awards may be granted under the 2019 Plan with a term of more than ten years and no Awards granted may be exercised after the expiration
of ten years from the date of grant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Stock
Options &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
granted under the 2019 Plan may be either &#x201c;incentive stock options&#x201d; within the meaning of Section 422(b) of the Internal
Revenue Code of 1986, as amended (the &#x201c;Code&#x201d;), or &#x201c;non-qualified&#x201d; stock options that do not qualify incentive
stock options. Incentive stock options may be granted only to Calidi employees and employees of domestic subsidiaries, as applicable.
&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zxcj6XQn8SQ8" title="Description of term and exercise price of options"&gt;The exercise price of stock options shall be equal to or greater than the fair market value of Calidi common stock on the date the option
is granted. In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of Calidi
stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant
date, and the term of the option may be no longer than five years. The aggregate fair market value of common stock (determined as of
the grant date of the option) with respect to which incentive stock options become exercisable for the first time by an optionee in any
calendar year may not exceed $100,000, otherwise it will be classified as a Non-Qualified Stock Option.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
exercise price of an option may be payable in cash or in common stock, or in a combination of cash and common stock, or other legal consideration
for the issuance of stock as the Board or Administrator may approve.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Generally,
&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zGnUK2yRSTc6" title="Descriptiion of options vesting"&gt;options vest over four years and will be exercisable only while the optionee remains an employee, director or consultant, or during the
three months thereafter, but in the case of the termination of an employee, director, or consultant&#x2019;s services due to death or
disability, the period for exercising a vested option shall be extended to the earlier of twelve months after termination or the expiration
date of the option. Certain option awards provide for accelerated vesting if there is a change in control as defined in the 2019 Plan.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Option
awards activity &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_z2gxon9QTRBi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
summary of the 2019 Plan option activity and related information follows (in thousands except weighted average exercise price):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_zw8leMyQpy1i"&gt;Summary
of Stock Option Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 93%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;br/&gt; Available&lt;br/&gt; for Grant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt; of Options&lt;br/&gt; Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br/&gt; Intrinsic Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 40%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zeGxA9VCMxu3" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Shares Available for Grant, Beginning"&gt;3,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znGRKZ5ZtQ48" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Number of Options Outstanding, Beginning"&gt;21,886&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zIvYjtkwo2va" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Weighted Average Exercise Price, Beginning"&gt;0.63&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z6DTlf6tc33h" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Aggregate Intrinsic Value, Beginning"&gt;5,392&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Option plan increase&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionPlanIncrease_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zPveIGlvt3Gf" style="text-align: right" title="Shares Available for Grant, Option plan increase"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zdTNX6NbY4Ha" style="text-align: right" title="Number of Options Outstanding, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4832"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzNz29WInr0c" style="text-align: right" title="Weighted Average Exercise Price, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4834"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Options granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantGrantedDuringPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z7bNI8BnusZd" style="text-align: right" title="Shares Available for Grant, Options granted"&gt;(3,490&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zSj27oIggXMe" style="text-align: right" title="Number of Options Outstanding, Options granted"&gt;3,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zMQtKbMeYyt5" style="text-align: right" title="Weighted Average Exercise Price, Options granted"&gt;3.86&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsExercised_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zo4zHKxEKLC1" style="text-align: right" title="Shares Available for Grant, Options exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4842"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zI4F7T6swwle" style="text-align: right" title="Number of Options Outstanding, Options exercised"&gt;(264&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRi9usDVGCE2" style="text-align: right" title="Weighted Average Exercise Price, Options exercised"&gt;0.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Options forfeited or cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsForfeitedOrCancelledDuringPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zV9gcLNvnYtj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares Available for Grant, Options fofeited or cancelled"&gt;1,198&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zk4XKXhByo5l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options Outstanding, Options forfeited or cancelled"&gt;(1,198&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zuX0canZ4Kq7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Options forfeited or cancelled"&gt;0.41&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zWb0Tje6fwn4" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares Available for Grant, Ending"&gt;1,222&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zJeWYjh1E0y" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding, Ending"&gt;23,914&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmSjK8sIh4ag" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Ending"&gt;1.11&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z4LerfAHydSg" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value, Ending"&gt;4,840&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Exercisable at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20221231__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zNgWwkJf1xf5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;17,112&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zIpiC2Bt6H88" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable"&gt;0.66&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvAUIi5gvpXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;4,670&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zdlGdZJaFqQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 15 for repricing of stock options previously granted with an exercise price of $&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zPM08hHaJcnd" title="Weighted Average Exercise Price, Options granted"&gt;3.86&lt;/span&gt; per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zZ7r3BjM018e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Additional
information regarding Calidi&#x2019;s outstanding stock options is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span id="xdx_8B0_zxVtC7TqBDLl"&gt;Schedule of Outstanding Stock Options&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options Outstanding at&lt;br/&gt; December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Exercise Prices&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt; of Shares&lt;br/&gt; (in thousands)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Contractual&lt;br/&gt; Life (Years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;$&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zgGBxvAM06ch" title="Exercise prices"&gt;0.20&lt;/span&gt; &#x2013; &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zL91AM5WmCc8" title="Exercise prices"&gt;0.25&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_zgmgF2CqjwPl" style="width: 12%; text-align: right" title="Number of Options Outstanding"&gt;9,999&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z8i26JBJbAE2" style="width: 12%; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;4.14&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_zBdR3uriRcfe" style="width: 12%; text-align: right" title="Weighted Average Exercise Price"&gt;0.25&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;$&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zaUMU4BPFzY9" title="Exercise prices"&gt;0.75&lt;/span&gt; &#x2013; &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_z2sNrq30ZPpl" title="Exercise prices"&gt;1.00&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zZAvUN1UPkVd" style="text-align: right" title="Number of Options Outstanding"&gt;9,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zqlE4RZ83nD4" style="text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zXVjtdS5ak7h" style="text-align: right" title="Weighted Average Exercise Price"&gt;0.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;$&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zd6AyZCTObng" title="Exercise prices"&gt;1.01&lt;/span&gt; &#x2013; &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zXEnR6kRCJii" title="Exercise prices"&gt;1.67&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_z2x4sGLEOdwi" style="text-align: right" title="Number of Options Outstanding"&gt;1,342&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zFYu85abYSJi" style="text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zed3APqWFhCa" style="text-align: right" title="Weighted Average Exercise Price"&gt;1.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;$&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zjyMpycJExpe" title="Exercise prices"&gt;3.86&lt;/span&gt; (see Note 15)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zhmmmx1PTHB6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options Outstanding"&gt;3,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zSuVIHKzO2Jf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;9.34&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_z7ZltMvpVED8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price"&gt;3.86&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;$&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zVMk0gcbIZKc" title="Exercise prices"&gt;0.20&lt;/span&gt; &#x2013; &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zqgtRFqVMZwc" title="Exercise prices"&gt;3.86&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_zB9uMhB9rejb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding"&gt;23,914&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z0nDvrWRlyK5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.48&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z0BUNJcjotai" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price"&gt;1.11&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AD_zbiyYlGd1eKj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zcZcPHdNbqIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded stock-based compensation expense in the following categories on the accompanying consolidated statements of operations for the
years ended December 31, 2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span id="xdx_8BF_zvQBYme2dW03"&gt;Schedule
of Stock-Based Compensation Expense&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231_ziQ0JqEjXWuh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20210101__20211231_zSDl9PPKmfEf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zGRgxOKprMn6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;747&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;220&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_ziI9ph07bZ8h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;General and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_z2q4VqGWmZPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total stock-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zmYNOZVp7Uj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, the total unamortized stock-based compensation expense related to stock options was approximately $&lt;span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pn5n6_c20221231_zeBdzWGi3tPj" title="Total unamortized stock-based compensation expense"&gt;10.2&lt;/span&gt; million
expected to be amortized over an estimated weighted average life of &lt;span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20221231_zrIuHmBnMpAa" title="Estimated weighted average life"&gt;3.2&lt;/span&gt; years. The weighted-average estimated fair value of stock options
with service-conditions granted during the years ended December 31, 2022 and 2021 was $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20220101__20221231_zIxrcQw4hN5d" title="Weighted-average estimated fair value of stock options"&gt;2.85&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20210101__20211231_z5EE4bCPyEG4" title="Weighted-average estimated fair value of stock options"&gt;0.63&lt;/span&gt; per share, respectively, using
the Black-Scholes option pricing model with the following weighted-average assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zNlf23T3sMV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zHZ7mGZX5Z8k"&gt;Schedule
of Stock Options Valuation Assumptions&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20220101__20221231_zmUHtFEMtNjj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20210101__20211231_zmq9OXsiS3a6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_zbMZZLDB1Pv" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Expected life (in years)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_zHJfvlQfivti" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.09&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.32&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_z5CVsjA5VaYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;88.35&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79.88&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_zZ8UDiqnr9Nb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zaXz5MtRJRS6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
determination of stock-based compensation is inherently uncertain and subjective and involves the application of valuation models and
assumptions requiring the use of judgment. If Calidi had made different assumptions, its stock-based compensation expense and net loss
for the years ended December 31, 2022 and 2021 may have been significantly different.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
does not recognize deferred income taxes for incentive stock option compensation expense and records a tax deduction only when a disqualified
disposition has occurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2022-05-31_custom_AdministratorMember"
      decimals="INF"
      id="ixv-52554"
      unitRef="Shares">25500000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward
      contextRef="From2022-01-012022-12-31_us-gaap_EmployeeStockOptionMember"
      id="ixv-52555">The exercise price of stock options shall be equal to or greater than the fair market value of Calidi common stock on the date the option
is granted. In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of Calidi
stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant
date, and the term of the option may be no longer than five years. The aggregate fair market value of common stock (determined as of
the grant date of the option) with respect to which incentive stock options become exercisable for the first time by an optionee in any
calendar year may not exceed $100,000, otherwise it will be classified as a Non-Qualified Stock Option.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights
      contextRef="From2022-01-012022-12-31_us-gaap_EmployeeStockOptionMember"
      id="ixv-52556">options vest over four years and will be exercisable only while the optionee remains an employee, director or consultant, or during the
three months thereafter, but in the case of the termination of an employee, director, or consultant&#x2019;s services due to death or
disability, the period for exercising a vested option shall be extended to the earlier of twelve months after termination or the expiration
date of the option. Certain option awards provide for accelerated vesting if there is a change in control as defined in the 2019 Plan.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-38854">&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_z2gxon9QTRBi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
summary of the 2019 Plan option activity and related information follows (in thousands except weighted average exercise price):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_zw8leMyQpy1i"&gt;Summary
of Stock Option Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 93%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;br/&gt; Available&lt;br/&gt; for Grant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt; of Options&lt;br/&gt; Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br/&gt; Intrinsic Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 40%"&gt;Balance at January 1, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zeGxA9VCMxu3" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Shares Available for Grant, Beginning"&gt;3,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_znGRKZ5ZtQ48" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Number of Options Outstanding, Beginning"&gt;21,886&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zIvYjtkwo2va" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Weighted Average Exercise Price, Beginning"&gt;0.63&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z6DTlf6tc33h" style="border-bottom: Black 1.5pt solid; width: 11%; text-align: right" title="Aggregate Intrinsic Value, Beginning"&gt;5,392&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Option plan increase&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionPlanIncrease_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zPveIGlvt3Gf" style="text-align: right" title="Shares Available for Grant, Option plan increase"&gt;500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zdTNX6NbY4Ha" style="text-align: right" title="Number of Options Outstanding, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4832"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzNz29WInr0c" style="text-align: right" title="Weighted Average Exercise Price, Option plan increase"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4834"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Options granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantGrantedDuringPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z7bNI8BnusZd" style="text-align: right" title="Shares Available for Grant, Options granted"&gt;(3,490&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zSj27oIggXMe" style="text-align: right" title="Number of Options Outstanding, Options granted"&gt;3,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zMQtKbMeYyt5" style="text-align: right" title="Weighted Average Exercise Price, Options granted"&gt;3.86&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsExercised_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zo4zHKxEKLC1" style="text-align: right" title="Shares Available for Grant, Options exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4842"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zI4F7T6swwle" style="text-align: right" title="Number of Options Outstanding, Options exercised"&gt;(264&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRi9usDVGCE2" style="text-align: right" title="Weighted Average Exercise Price, Options exercised"&gt;0.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Options forfeited or cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantOptionsForfeitedOrCancelledDuringPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zV9gcLNvnYtj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares Available for Grant, Options fofeited or cancelled"&gt;1,198&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zk4XKXhByo5l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options Outstanding, Options forfeited or cancelled"&gt;(1,198&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zuX0canZ4Kq7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Options forfeited or cancelled"&gt;0.41&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zWb0Tje6fwn4" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares Available for Grant, Ending"&gt;1,222&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zJeWYjh1E0y" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding, Ending"&gt;23,914&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmSjK8sIh4ag" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Ending"&gt;1.11&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z4LerfAHydSg" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value, Ending"&gt;4,840&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Exercisable at December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20221231__us-gaap--PlanNameAxis__custom--TwoThousandNineteenPlanMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zNgWwkJf1xf5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;17,112&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zIpiC2Bt6H88" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable"&gt;0.66&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvAUIi5gvpXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;4,670&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39022">&lt;p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zZ7r3BjM018e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Additional
information regarding Calidi&#x2019;s outstanding stock options is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span id="xdx_8B0_zxVtC7TqBDLl"&gt;Schedule of Outstanding Stock Options&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options Outstanding at&lt;br/&gt; December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Exercise Prices&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt; of Shares&lt;br/&gt; (in thousands)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Contractual&lt;br/&gt; Life (Years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;$&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zgGBxvAM06ch" title="Exercise prices"&gt;0.20&lt;/span&gt; &#x2013; &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zL91AM5WmCc8" title="Exercise prices"&gt;0.25&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_zgmgF2CqjwPl" style="width: 12%; text-align: right" title="Number of Options Outstanding"&gt;9,999&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_z8i26JBJbAE2" style="width: 12%; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;4.14&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceOneMember_zBdR3uriRcfe" style="width: 12%; text-align: right" title="Weighted Average Exercise Price"&gt;0.25&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;$&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zaUMU4BPFzY9" title="Exercise prices"&gt;0.75&lt;/span&gt; &#x2013; &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_z2sNrq30ZPpl" title="Exercise prices"&gt;1.00&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zZAvUN1UPkVd" style="text-align: right" title="Number of Options Outstanding"&gt;9,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zqlE4RZ83nD4" style="text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceTwoMember_zXVjtdS5ak7h" style="text-align: right" title="Weighted Average Exercise Price"&gt;0.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;$&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zd6AyZCTObng" title="Exercise prices"&gt;1.01&lt;/span&gt; &#x2013; &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zXEnR6kRCJii" title="Exercise prices"&gt;1.67&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_z2x4sGLEOdwi" style="text-align: right" title="Number of Options Outstanding"&gt;1,342&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zFYu85abYSJi" style="text-align: right" title="Weighted Average Remaining Contractual Life"&gt;8.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceThreeMember_zed3APqWFhCa" style="text-align: right" title="Weighted Average Exercise Price"&gt;1.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;$&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zjyMpycJExpe" title="Exercise prices"&gt;3.86&lt;/span&gt; (see Note 15)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zhmmmx1PTHB6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options Outstanding"&gt;3,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_zSuVIHKzO2Jf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;9.34&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFourMember_z7ZltMvpVED8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price"&gt;3.86&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;$&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zVMk0gcbIZKc" title="Exercise prices"&gt;0.20&lt;/span&gt; &#x2013; &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zqgtRFqVMZwc" title="Exercise prices"&gt;3.86&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_zB9uMhB9rejb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Outstanding"&gt;23,914&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z0nDvrWRlyK5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Remaining Contractual Life"&gt;7.48&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20221231__us-gaap--AwardTypeAxis__custom--EmployeeStockOptionExercisePriceFiveMember_z0BUNJcjotai" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price"&gt;1.11&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

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      unitRef="USDPShares">0.20</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceOneMember_srt_MaximumMember"
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      unitRef="USDPShares">0.25</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceOneMember"
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      unitRef="Shares">9999000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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      contextRef="From2022-01-012022-12-31_custom_EmployeeStockOptionExercisePriceOneMember"
      id="ixv-52581">P4Y1M20D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceOneMember"
      decimals="INF"
      id="ixv-52582"
      unitRef="USDPShares">0.25</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceTwoMember_srt_MinimumMember"
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      unitRef="USDPShares">0.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceTwoMember_srt_MaximumMember"
      decimals="INF"
      id="ixv-52584"
      unitRef="USDPShares">1.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceTwoMember"
      decimals="-3"
      id="ixv-52585"
      unitRef="Shares">9107000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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      contextRef="From2022-01-012022-12-31_custom_EmployeeStockOptionExercisePriceTwoMember"
      id="ixv-52586">P7Y5M8D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceTwoMember"
      decimals="INF"
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      unitRef="USDPShares">0.94</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceThreeMember_srt_MinimumMember"
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      id="ixv-52588"
      unitRef="USDPShares">1.01</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="From2022-01-012022-12-31_custom_EmployeeStockOptionExercisePriceThreeMember"
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      unitRef="USDPShares">1.67</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      unitRef="USDPShares">3.86</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFourMember"
      decimals="-3"
      id="ixv-52594"
      unitRef="Shares">3466000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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      contextRef="From2022-01-012022-12-31_custom_EmployeeStockOptionExercisePriceFourMember"
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFourMember"
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      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFiveMember_srt_MinimumMember"
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      id="ixv-52597"
      unitRef="USDPShares">0.20</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFiveMember_srt_MaximumMember"
      decimals="INF"
      id="ixv-52598"
      unitRef="USDPShares">3.86</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFiveMember"
      decimals="-3"
      id="ixv-52599"
      unitRef="Shares">23914000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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      contextRef="From2022-01-012022-12-31_custom_EmployeeStockOptionExercisePriceFiveMember"
      id="ixv-52600">P7Y5M23D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2022-12-31_custom_EmployeeStockOptionExercisePriceFiveMember"
      decimals="INF"
      id="ixv-52601"
      unitRef="USDPShares">1.11</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39153">&lt;p id="xdx_89F_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zcZcPHdNbqIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
recorded stock-based compensation expense in the following categories on the accompanying consolidated statements of operations for the
years ended December 31, 2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 24.5pt"&gt;&lt;span id="xdx_8BF_zvQBYme2dW03"&gt;Schedule
of Stock-Based Compensation Expense&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231_ziQ0JqEjXWuh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20210101__20211231_zSDl9PPKmfEf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="width: 60%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;747&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;220&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_ziI9ph07bZ8h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;General and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_z2q4VqGWmZPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total stock-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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      id="ixv-52608"
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
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      unitRef="USDPShares">2.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
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      id="ixv-52611"
      unitRef="USDPShares">0.63</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
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of Stock Options Valuation Assumptions&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20220101__20221231_zmUHtFEMtNjj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20210101__20211231_zmq9OXsiS3a6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_zbMZZLDB1Pv" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Expected life (in years)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_zHJfvlQfivti" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.09&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.32&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_z5CVsjA5VaYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;88.35&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79.88&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_zZ8UDiqnr9Nb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
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    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2021-01-012021-12-31" id="ixv-52613">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
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      unitRef="Pure">0.0209</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
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      id="ixv-52615"
      unitRef="Pure">0.0132</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
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      contextRef="From2022-01-012022-12-31"
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      unitRef="Pure">0.8835</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2021-01-012021-12-31"
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      id="ixv-52617"
      unitRef="Pure">0.7988</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2022-01-012022-12-31"
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      id="ixv-52618"
      unitRef="Pure">0.000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      id="ixv-52619"
      unitRef="Pure">0.000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39306">&lt;p id="xdx_801_eus-gaap--RevenueFromContractWithCustomerTextBlock_z0AXs75IaYzh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.
&lt;span id="xdx_829_z3h9PRiAwDwf"&gt;Customer Contracts&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 22, 2021, Calidi entered into a research collaboration agreement (the &#x201c;Research Collaboration Agreement&#x201d; or &#x201c;Agreement
No. 1&#x201d;) with a customer (the &#x201c;Customer&#x201d;), to perform certain tests on three different grade stem cell lines with the
purpose of exploring the in-vitro feasibility amplification potential of the Customer&#x2019;s own oncolytic adenovirus in development.
In consideration for Calidi&#x2019;s services, the Customer paid Calidi a one-time upfront payment of $&lt;span id="xdx_903_ecustom--OneTimeUpfrontPayment_c20210622__20210622__us-gaap--TypeOfArrangementAxis__custom--ResearchCollaborationAgreementMember_zVttv3rgPdr3" title="One time upfront payment"&gt;44,000&lt;/span&gt; for those services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 4, 2021, Calidi and the Customer entered into Amendment No. 1 of the Research Collaboration Agreement (&#x201c;Amendment No. 1&#x201d;)
whereby Calidi agreed to perform certain in-vivo therapeutic efficacy tests of the Customer&#x2019;s oncolytic adenovirus, as defined
in Amendment No. 1. In consideration for Calidi&#x2019;s services, the Customer agreed to pay $&lt;span id="xdx_909_ecustom--ConsiderationAmountAgreedToPayForServices_iI_c20211004__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zCwfuuExkBa9" title="Consideration amount agreed to pay for services"&gt;450,000&lt;/span&gt;, of which $&lt;span id="xdx_90B_ecustom--ConsiderationPaidForServices_c20211004__20211004__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zvVmcXNSiSFe" title="Consideration paid for services"&gt;225,000&lt;/span&gt; was paid within
ten days of the execution of Amendment No. 1 and the remaining $&lt;span id="xdx_905_ecustom--ConsiderationPaidForServicesAfterSubmissionOfFinalReport_c20220101__20220131__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zMKQFKXd094k" title="Consideration paid for services after submission of final report"&gt;225,000&lt;/span&gt; was paid within ten days of Calidi&#x2019;s submission of a final
report to the Customer, which was delivered and paid in January 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
analyzed Agreement No. 1 and Amendment No. 1 in accordance with ASC 808 and ASC 606 and concluded that the agreements represent customer
relationship contracts measured under the scope of ASC 606 and accounted for Amendment No. 1 as a contract modification that qualified
as a separate contract measured under the requirements of ASC 606.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
services under Agreement No. 1 required Calidi to deliver a cytotoxicity profile of the stem cell lines and the viral amplification data
to the Customer, which represented one combined performance obligation. In consideration for Calidi&#x2019;s services, the Customer paid
Calidi a one-time upfront payment of $&lt;span id="xdx_90C_ecustom--OneTimeUpfrontPayment_c20210622__20210622__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_z4q8b0rCst93" title="One time upfront payment"&gt;44,000&lt;/span&gt;, which was identified as the entire transaction price and allocated to the single combined
performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
services under Amendment No. 1 required Calidi to deliver a final report consisting of the results of certain in-vivo therapeutic
efficacy tests of the Customer&#x2019;s oncolytic adenovirus, which also represented one performance obligation. Calidi recognizes
revenue on its single performance obligation over the period during which the services are being performed for the Customer, which
is the generation of data provided to the Customer as the work progressed on multiple in-vivo therapeutic efficacy tests for the
Customer&#x2019;s own oncolytic adenovirus. In consideration for Calidi&#x2019;s services, the Customer agreed to pay Calidi a total
of $&lt;span id="xdx_90D_ecustom--ConsiderationAmountAgreedToPayForServices_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zoAdHeIEYS1" title="Consideration amount agreed to pay for services"&gt;450,000&lt;/span&gt;,
which was identified as the entire transaction price and allocated to the single combined performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue
related to the performance obligations was recognized over time as the services were performed, based on Calidi&#x2019;s progress to satisfy
the performance obligations. For the year ended December 31, 2021, Calidi recognized an aggregate $&lt;span id="xdx_901_ecustom--ContractualAssetOffsetByScheduledBilling_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_z9Dw2lZENMQ9" title="Contractual asset offset by scheduled billing"&gt;449,000&lt;/span&gt; as service revenues under
Agreement No. 1 and Amendment No. 1.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the year ended December 31, 2021, there was $&lt;span id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_z4yPe5bt63k7" title="Revenue recognized"&gt;180,000&lt;/span&gt;
of revenue recognized, prior to contractual billings with the Customer under Amendment No. 1. As Calidi expected to have an
unconditional right to receive the consideration in the next twelve months, this contractual asset was included in prepaid expenses
and other current assets in Calidi&#x2019;s consolidated balance sheet as of December 31, 2021. As of December 31, 2022, the
contractual asset was offset by the scheduled billing and collection of the remaining $&lt;span id="xdx_90C_ecustom--ContractualAssetOffsetByScheduledBilling_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_ztqBaxAHtNt5" title="Contractual asset offset by scheduled billing"&gt;225,000&lt;/span&gt;
under Amendment No. 1. Accordingly, for the year ended December 31, 2022, the project under Amendment No. 1 was completed and Calidi
recognized the remaining $&lt;span id="xdx_907_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--AmendmentNoOneMember_zlqvw86LiTdh" title="Revenue recognized"&gt;45,000&lt;/span&gt;
of service revenues in that period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <CLDI:OneTimeUpfrontPayment
      contextRef="From2021-06-222021-06-22_custom_ResearchCollaborationAgreementMember"
      decimals="0"
      id="ixv-52620"
      unitRef="USD">44000</CLDI:OneTimeUpfrontPayment>
    <CLDI:ConsiderationAmountAgreedToPayForServices
      contextRef="AsOf2021-10-04_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52621"
      unitRef="USD">450000</CLDI:ConsiderationAmountAgreedToPayForServices>
    <CLDI:ConsiderationPaidForServices
      contextRef="From2021-10-042021-10-04_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52622"
      unitRef="USD">225000</CLDI:ConsiderationPaidForServices>
    <CLDI:ConsiderationPaidForServicesAfterSubmissionOfFinalReport
      contextRef="From2022-01-012022-01-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52623"
      unitRef="USD">225000</CLDI:ConsiderationPaidForServicesAfterSubmissionOfFinalReport>
    <CLDI:OneTimeUpfrontPayment
      contextRef="From2021-06-222021-06-22_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52624"
      unitRef="USD">44000</CLDI:OneTimeUpfrontPayment>
    <CLDI:ConsiderationAmountAgreedToPayForServices
      contextRef="AsOf2022-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52625"
      unitRef="USD">450000</CLDI:ConsiderationAmountAgreedToPayForServices>
    <CLDI:ContractualAssetOffsetByScheduledBilling
      contextRef="AsOf2021-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52626"
      unitRef="USD">449000</CLDI:ContractualAssetOffsetByScheduledBilling>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-01-012021-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52627"
      unitRef="USD">180000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <CLDI:ContractualAssetOffsetByScheduledBilling
      contextRef="AsOf2022-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52628"
      unitRef="USD">225000</CLDI:ContractualAssetOffsetByScheduledBilling>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2022-01-012022-12-31_custom_AmendmentNoOneMember"
      decimals="0"
      id="ixv-52629"
      unitRef="USD">45000</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39362">&lt;p id="xdx_80D_eus-gaap--IncomeTaxDisclosureTextBlock_zXWj4lJs85qa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.
&lt;span id="xdx_827_zDa0joXpdrP4"&gt;Income Taxes&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since
inception, Calidi has incurred net operating losses primarily for U.S. federal and state income tax purposes and has not reflected any
benefit of such net operating loss carryforwards for any periods presented herein. For the years ended December 31, 2022 and 2021, no
U.S. provision or benefit for income taxes was recorded and an insignificant amount of German provision for income taxes was recorded
as presented on the consolidated statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income
taxes during the years ended December 31, 2022 and 2021 differed from the amounts computed by applying the applicable U.S. federal income
tax rates indicated to pretax loss from operations as a result of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zKVuEIvIvd03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span style="display: none"&gt;&lt;span&gt;&lt;span id="xdx_8BF_zjJsnYAGsBhh"&gt;Schedule
of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20220101__20221231_zfFLnbuTicL2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20210101__20211231_zSF6W5DKw1K1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zNXtZ4kCmTr5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Computed tax benefit at federal statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_zdnVi4HXdnRj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4982"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4983"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zrENZIw758x2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;State tax benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate_pid_dp_zBWD8ooLknzc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock based compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_zdr1TTbqIjt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Foreign tax rate differential&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4991"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4992"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zMMjitRTLX3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(24&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(25&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment_pid_dp_zbifsfaE0EM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research and development credit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4997"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate_pid_dp_zv4gMvP062pa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value of debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_zXSfDyajnr4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5003"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5004"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zG9LiFgywuHa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Deferred
income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
primary components of the deferred tax assets and liabilities at December 31, 2022 and 2021 were as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zMANqXSHsxlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B9_z6KV8jujnmej" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221231_zOhUPiyerxj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_z8Uh6Rq5Yb2c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets/(liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_zllQ59KrJeTh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;10,102&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;7,301&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pn3n3_zgJczlzJbz56" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research and development credit carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsOther_iI_pn3n3_zkErHHi2Q1E7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock-based and other compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,616&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DeferredTaxAssetsLeaseLiability_iI_pn3n3_zEDgg1SON14" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Lease liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures_iI_pn3n3_zmMhZ39w4B8c" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Capitalized research and development expenditures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5021"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DeferredTaxAssetsTransactionAndFinancingCosts_iI_pn3n3_zydpuJfWjUHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Transaction and financing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5024"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--DeferredTaxAssetsDepreciationAndAmortization_iI_pn3n3_zyC8IhzQZTld" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;207&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5027"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_pn3n3_z8V2sy42uyS" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities and other reserves&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,376&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_pn3n3_zoGgTgX5ukW6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,456&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_zGaUauBa31H7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Right-of-use and other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredIncomeTaxLiabilities_iNI_pn3n3_di_zWCdwOe1btkc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzZkH_ziYGkIv87ib4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,399&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pn3n3_z0yXZIcPTeC3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5044"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5045"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_ztAgUDq68UQ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi had net operating loss carryforwards of approximately $&lt;span id="xdx_902_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z5eyGGZUo3zl" title="Operating loss carryforwards"&gt;37.0&lt;/span&gt; million for U.S. federal income tax purposes
and $&lt;span id="xdx_90E_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zJ9v1Q90yOe3" title="Operating loss carryforwards"&gt;42.1&lt;/span&gt; million for state income tax purposes. Federal net operating losses generated on or prior to December 31, 2017, expire in varying
amounts between 2034 and 2037, while federal net operating losses generated after December 31, 2017 of approximately $&lt;span id="xdx_903_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20171231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_z8YrGQvYnHla" title="Operating loss carryforwards"&gt;29.0&lt;/span&gt; million carryforward
indefinitely. The state net operating losses expire in varying amounts between 2034 and 2042.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi has research and development credit carryforwards for federal purposes of $&lt;span id="xdx_907_eus-gaap--TaxCreditCarryforwardAmount_iI_pn5n6_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zuEJXX46SLvc" title="Research and development credit carryforward"&gt;0.4&lt;/span&gt; million and for state purposes
of $&lt;span id="xdx_904_eus-gaap--TaxCreditCarryforwardAmount_iI_pn5n6_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_z1XaZOBNTtge" title="Research and development credit carryforward"&gt;0.5&lt;/span&gt; million. The federal credits will expire &lt;span id="xdx_905_eus-gaap--TaxCreditCarryforwardDescription_c20220101__20221231_zc0Z0YINHgfe" title="Federal tax credits expiration"&gt;between 2040 and 2042&lt;/span&gt;, while the state credits have no expiration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Utilization
of the net operating loss carryforwards and credits may be subject to substantial annual limitation due to the ownership change limitations
provided by the Internal Revenue Code of 1986, as amended, and similar state provisions. The annual limitation may result in the expiration
of net operating losses before utilization. Calidi does not believe such an ownership change occurred for the periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
valuation allowance is provided when it is more likely than not that all or some portion of the deferred tax assets will not be realized.
Calidi established a full valuation allowance for all periods presented due to the uncertainty of realizing future tax benefits from
its net operating loss carryforwards and other deferred tax assets. The change in the valuation allowance was $&lt;span id="xdx_90D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pn5n6_c20220101__20221231_zpelR27EED49" title="Change in valuation allowance"&gt;6.1&lt;/span&gt; million and $&lt;span id="xdx_90B_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pn5n6_c20210101__20211231_znVLYWweE0Ae" title="Change in valuation allowance"&gt;2.8&lt;/span&gt; million
for the years ended December 31, 2022 and 2021, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has uncertain tax benefits (&#x201c;UTBs&#x201d;) totaling approximately $&lt;span id="xdx_90E_eus-gaap--UnrecognizedTaxBenefitsPeriodIncreaseDecrease_pn5n6_c20220101__20221231_zSacuBkEfAWj" title="Uncertain tax benefits"&gt;1.2&lt;/span&gt; million and $&lt;span id="xdx_909_eus-gaap--UnrecognizedTaxBenefitsPeriodIncreaseDecrease_pn5n6_c20210101__20211231_z26ibU8TZZja" title="Uncertain tax benefits"&gt;1.1&lt;/span&gt; million as of December 31, 2022 and 2021,
respectively, which were netted against deferred tax assets subject to valuation allowance. The UTBs had no effect on the effective tax
rate and there would be no cash tax impact for any period presented. Calidi does not expect its UTBs to change significantly over the
next twelve months.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_zjSue7aGl2x4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
reconciliation of the beginning and ending unrecognized tax benefit amount is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span id="xdx_8BB_zEQ3qhwtryng" style="display: none"&gt;Schedule of Unrecognized Tax Benefit&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Balance at the beginning of the year&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--UnrecognizedTaxBenefits_iS_c20220101__20221231_zChH7TUqjh7c" style="width: 16%; text-align: right" title="Balance at the beginning of the year"&gt;1,077&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--UnrecognizedTaxBenefits_iS_c20210101__20211231_zBrP1EQybT6a" style="width: 16%; text-align: right" title="Balance at the beginning of the year"&gt;965&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Additions based on tax positions related to current year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20220101__20221231_z9dlTPNUKfVc" style="text-align: right" title="Additions based on tax positions related to current year"&gt;162&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20210101__20211231_z0RpmNfgL1c2" style="text-align: right" title="Additions based on tax positions related to current year"&gt;106&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Adjustments based on tax positions related to prior years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_c20220101__20221231_zV9sA0lSrxQl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments based on tax positions related to prior years"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5077"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_c20210101__20211231_zkiSSPXIdHd5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments based on tax positions related to prior years"&gt;6&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Balance at end of year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--UnrecognizedTaxBenefits_iE_c20220101__20221231_zYJbpX2s66pi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end of year"&gt;1,239&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--UnrecognizedTaxBenefits_iE_c20210101__20211231_zpT37GNThSK4" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end of year"&gt;1,077&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z02DYxesM0fh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
files U.S. federal income tax return as well as California and foreign income tax returns. For jurisdictions in which tax filings have
been filed, all tax years remain open for examination by the federal and California state authorities for three and four years, respectively,
from the date of utilization of any net operating losses or credits. For StemVac tax returns, German statutes are open for four years
from the filing date. Calidi is not currently under audit by any taxing jurisdiction.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39375">&lt;p id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zKVuEIvIvd03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span style="display: none"&gt;&lt;span&gt;&lt;span id="xdx_8BF_zjJsnYAGsBhh"&gt;Schedule
of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20220101__20221231_zfFLnbuTicL2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20210101__20211231_zSF6W5DKw1K1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zNXtZ4kCmTr5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Computed tax benefit at federal statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;21&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_zdnVi4HXdnRj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4982"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4983"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zrENZIw758x2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;State tax benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationAtStockBasedCompensationTaxRate_pid_dp_zBWD8ooLknzc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock based compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_zdr1TTbqIjt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Foreign tax rate differential&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4991"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4992"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zMMjitRTLX3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(24&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(25&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseResearchAndDevelopment_pid_dp_zbifsfaE0EM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research and development credit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4997"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1&lt;/td&gt;&lt;td style="text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate_pid_dp_zv4gMvP062pa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value of debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_zXSfDyajnr4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5003"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5004"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
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    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
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    <CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate
      contextRef="From2022-01-012022-12-31"
      decimals="INF"
      id="ixv-52639"
      unitRef="Pure">-0.02</CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate>
    <CLDI:EffectiveIncomeTaxRateReconciliationAtChangeInFairValueOfDebtTaxRate
      contextRef="From2021-01-012021-12-31"
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    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39515">&lt;p id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zMANqXSHsxlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B9_z6KV8jujnmej" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221231_zOhUPiyerxj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_z8Uh6Rq5Yb2c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets/(liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_zllQ59KrJeTh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;10,102&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;7,301&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pn3n3_zgJczlzJbz56" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research and development credit carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsOther_iI_pn3n3_zkErHHi2Q1E7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock-based and other compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,616&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DeferredTaxAssetsLeaseLiability_iI_pn3n3_zEDgg1SON14" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Lease liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures_iI_pn3n3_zmMhZ39w4B8c" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Capitalized research and development expenditures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5021"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DeferredTaxAssetsTransactionAndFinancingCosts_iI_pn3n3_zydpuJfWjUHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Transaction and financing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5024"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--DeferredTaxAssetsDepreciationAndAmortization_iI_pn3n3_zyC8IhzQZTld" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;207&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5027"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_pn3n3_z8V2sy42uyS" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities and other reserves&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,376&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_pn3n3_zoGgTgX5ukW6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,456&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_zGaUauBa31H7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Right-of-use and other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredIncomeTaxLiabilities_iNI_pn3n3_di_zWCdwOe1btkc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(57&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzZkH_ziYGkIv87ib4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,399&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pn3n3_z0yXZIcPTeC3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5044"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5045"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52641"
      unitRef="USD">10102000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52642"
      unitRef="USD">7301000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52643"
      unitRef="USD">404000</us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment>
    <us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52644"
      unitRef="USD">254000</us-gaap:DeferredTaxAssetsInProcessResearchAndDevelopment>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52645"
      unitRef="USD">1616000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52646"
      unitRef="USD">802000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <CLDI:DeferredTaxAssetsLeaseLiability
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52647"
      unitRef="USD">12000</CLDI:DeferredTaxAssetsLeaseLiability>
    <CLDI:DeferredTaxAssetsLeaseLiability
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52648"
      unitRef="USD">42000</CLDI:DeferredTaxAssetsLeaseLiability>
    <CLDI:DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52649"
      unitRef="USD">1306000</CLDI:DeferredTaxAssetsCapitalizedResearchAndDevelopmentExpenditures>
    <CLDI:DeferredTaxAssetsTransactionAndFinancingCosts
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52650"
      unitRef="USD">537000</CLDI:DeferredTaxAssetsTransactionAndFinancingCosts>
    <CLDI:DeferredTaxAssetsDepreciationAndAmortization
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52651"
      unitRef="USD">207000</CLDI:DeferredTaxAssetsDepreciationAndAmortization>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52652"
      unitRef="USD">1376000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52653"
      unitRef="USD">1057000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52654"
      unitRef="USD">15560000</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52655"
      unitRef="USD">9456000</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:DeferredTaxAssetsOther
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52656"
      unitRef="USD">-10000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52657"
      unitRef="USD">-57000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredIncomeTaxLiabilities
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52658"
      unitRef="USD">10000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredIncomeTaxLiabilities
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52659"
      unitRef="USD">57000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52660"
      unitRef="USD">15550000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52661"
      unitRef="USD">9399000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2022-12-31_us-gaap_DomesticCountryMember"
      decimals="-5"
      id="ixv-52662"
      unitRef="USD">37000000.0</us-gaap:OperatingLossCarryforwards>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2022-12-31_us-gaap_StateAndLocalJurisdictionMember"
      decimals="-5"
      id="ixv-52663"
      unitRef="USD">42100000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2017-12-31_us-gaap_StateAndLocalJurisdictionMember"
      decimals="-5"
      id="ixv-52664"
      unitRef="USD">29000000.0</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2022-12-31_us-gaap_DomesticCountryMember"
      decimals="-5"
      id="ixv-52665"
      unitRef="USD">400000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2022-12-31_us-gaap_StateAndLocalJurisdictionMember"
      decimals="-5"
      id="ixv-52666"
      unitRef="USD">500000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:TaxCreditCarryforwardDescription contextRef="From2022-01-012022-12-31" id="ixv-52667">between 2040 and 2042</us-gaap:TaxCreditCarryforwardDescription>
    <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount
      contextRef="From2022-01-012022-12-31"
      decimals="-5"
      id="ixv-52668"
      unitRef="USD">6100000</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
    <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount
      contextRef="From2021-01-012021-12-31"
      decimals="-5"
      id="ixv-52669"
      unitRef="USD">2800000</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease
      contextRef="From2022-01-012022-12-31"
      decimals="-5"
      id="ixv-52670"
      unitRef="USD">1200000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease
      contextRef="From2021-01-012021-12-31"
      decimals="-5"
      id="ixv-52671"
      unitRef="USD">1100000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39705">&lt;p id="xdx_898_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_zjSue7aGl2x4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
reconciliation of the beginning and ending unrecognized tax benefit amount is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span id="xdx_8BB_zEQ3qhwtryng" style="display: none"&gt;Schedule of Unrecognized Tax Benefit&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Balance at the beginning of the year&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--UnrecognizedTaxBenefits_iS_c20220101__20221231_zChH7TUqjh7c" style="width: 16%; text-align: right" title="Balance at the beginning of the year"&gt;1,077&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--UnrecognizedTaxBenefits_iS_c20210101__20211231_zBrP1EQybT6a" style="width: 16%; text-align: right" title="Balance at the beginning of the year"&gt;965&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Additions based on tax positions related to current year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20220101__20221231_z9dlTPNUKfVc" style="text-align: right" title="Additions based on tax positions related to current year"&gt;162&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20210101__20211231_z0RpmNfgL1c2" style="text-align: right" title="Additions based on tax positions related to current year"&gt;106&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Adjustments based on tax positions related to prior years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_c20220101__20221231_zV9sA0lSrxQl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments based on tax positions related to prior years"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5077"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_c20210101__20211231_zkiSSPXIdHd5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments based on tax positions related to prior years"&gt;6&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Balance at end of year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--UnrecognizedTaxBenefits_iE_c20220101__20221231_zYJbpX2s66pi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end of year"&gt;1,239&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--UnrecognizedTaxBenefits_iE_c20210101__20211231_zpT37GNThSK4" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end of year"&gt;1,077&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock>
    <us-gaap:UnrecognizedTaxBenefits
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52672"
      unitRef="USD">1077000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefits
      contextRef="AsOf2020-12-31"
      decimals="-3"
      id="ixv-52673"
      unitRef="USD">965000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-52674"
      unitRef="USD">162000</us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52675"
      unitRef="USD">106000</us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52676"
      unitRef="USD">6000</us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefits
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52677"
      unitRef="USD">1239000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefits
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52678"
      unitRef="USD">1077000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39786">&lt;p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zwAI1csaZrDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;14.
&lt;span id="xdx_82D_zy1IWvzXWKTc"&gt;Commitments and Contingencies &lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Operating
and financing leases &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
November 2020, Calidi entered into an operating lease agreement for its corporate headquarters and laboratory space in La Jolla, California,
which expired on July 31, 2022 as to the corporate headquarters space but was extended as to the laboratory space through March 31, 2023
with a monthly payment of $&lt;span id="xdx_90D_eus-gaap--PaymentsForRent_c20201101__20201130__us-gaap--TypeOfArrangementAxis__custom--OperatingLeaseAgreementMember_zvRQT79ykmHl" title="Payments for rent"&gt;54,453&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 1, 2022, StemVac entered into an office lease which includes laboratory space which expires on March 31, 2027, with monthly payments
of &lt;span id="xdx_905_eus-gaap--PaymentsForRent_uEUR_c20220401__20220401__us-gaap--TypeOfArrangementAxis__custom--StemVacOfficeLeaseAgreementMember__us-gaap--AwardDateAxis__custom--MarchThirtyFirstTwentyTwentySevenMember_zeToHoZNFRf9" title="Payments for rent"&gt;4,047&lt;/span&gt; Euros per month.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 29, 2022, Calidi entered into a short-term office lease for its corporate headquarters which expired on February 28, 2023, with
monthly payments of $&lt;span id="xdx_90F_eus-gaap--PaymentsForRent_c20220829__20220829__us-gaap--TypeOfArrangementAxis__custom--ShortTermOfficeLeaseMember_zFYudq9u1mB1" title="Payments for rent"&gt;43,226&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Office
Lease Agreement &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 10, 2022, Calidi entered into an Office Lease Agreement (the &#x201c;San Diego Lease&#x201d;) of a building containing &lt;span id="xdx_90E_eus-gaap--AreaOfLand_iI_usqft_c20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zkLYwrWBBWPf" title="Area of land"&gt;15,197&lt;/span&gt; square
feet of rentable space located in San Diego, California (the &#x201c;Premises&#x201d;) that will serve as Calidi&#x2019;s new principal
executive and administrative offices and laboratory facility. Calidi completed constructing tenant improvements at the Premises on February
27, 2023 and expects move into the Premises by end of March 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
secure and execute the San Diego Lease, Mr. Allan Camaisa provided a personal Guaranty of Lease of up to $&lt;span id="xdx_901_ecustom--GuarantyOfLeaseAmount_pid_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember__srt--RangeAxis__srt--MaximumMember_zpaXb6fI2YWc" title="Guaranty of lease, value"&gt;900,000&lt;/span&gt; (the &#x201c;Guaranty&#x201d;)
to the lessor for Calidi&#x2019;s future performance under the San Diego Lease agreement. As consideration for the Guaranty, Calidi agreed
to pay Mr. Camaisa 10% of the Guaranty amount for the first year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter
through the life of the lease, with all amounts accrued and payable at the termination of the San Diego Lease or release of Mr. Camaisa
from the Guaranty by the lessor, whichever occurs first (see Note 7).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
San Diego Lease has an initial term of 48 calendar months, from the first day of the first full month following which the &#x201c;Commencement
Date&#x201d; occurs (the &#x201c;Term&#x201d;), which occurred on February 27, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Beginning
on the Commencement Date, Calidi will pay base monthly rent in the amount of $&lt;span id="xdx_902_eus-gaap--PaymentsForRent_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zgRrEIJFdkza" title="Payments for rent"&gt;107,899&lt;/span&gt; during the first 12 months of the Term, plus a
management fee equal to 3.0% of base rent. Base monthly rent will increase annually, over the base monthly rent then in effect, by 3.0%.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition to base monthly rent and management fees, Calidi will pay in monthly installments its share of (a) all costs and expenses, other
than certain excluded expenses, incurred by the lessor in each calendar year in connection with operating, maintaining, repairing (including
replacements if repairs are not feasible or would not be effective) and managing the Premises and the building in which the Premises
are located (&#x201c;Expenses&#x201d;), and (b) all real estate taxes and assessments on the Premises and the building in which the Premises
are located, all personal property taxes for property that is owned by Landlord and used in connection with the operation, maintenance
and repair of the Premises (&#x201c;Taxes&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
was obligated to pay approximately &lt;span id="xdx_90F_ecustom--CommitmentFeePercentage_iI_pid_dp_c20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zW6KKz6cetE4" title="Commitment fee percentage"&gt;20.7&lt;/span&gt;% of Expenses and Taxes during the period prior to the Commencement Date for its use of the laboratory
portion of the Premises for purposes of monitoring its tenant improvements under construction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
lessor has agreed to provide Calidi with a &#x201c;Tenant Improvement Allowance&#x201d; in the amount of $&lt;span id="xdx_90D_eus-gaap--PaymentsForTenantImprovements_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zNIAnDYEoYDb" title="Tenant improvement allowance"&gt;303,940&lt;/span&gt; to pay for the plan,
design, permitting, and construction of the improvements at the Premises primarily related to the laboratory space, which are principally
related to infrastructure improvements and continue to be assets owned by the lessor during construction. As of the Commencement Date,
Calidi had incurred approximately $&lt;span id="xdx_907_ecustom--CostsInExcessOfPaymentsForTenantImprovements_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zAGlKk8q8s46" title="Costs in excess of tenant improvement allowance"&gt;128,000&lt;/span&gt; of costs in excess of the Tenant Improvement Allowance for which Calidi will be responsible
for payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
execution of the San Diego Lease, Calidi has provided the lessor a payment of $&lt;span id="xdx_900_eus-gaap--OperatingLeasePayments_c20221010__20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zLFLcVEvVFRb" title="Lease payment"&gt;133,582 &lt;/span&gt;as first month base rent and prepaid operating
expenses, and a letter of credit in the amount of $&lt;span id="xdx_903_eus-gaap--LettersOfCreditOutstandingAmount_iI_c20221010__us-gaap--TypeOfArrangementAxis__custom--OfficeLeaseAgreementMember_zbfFEp1HZ1J8" title="Letter of credit amount"&gt;117,904&lt;/span&gt; issued by a bank in the name of the lessor. To obtain the letter of credit,
Calidi has provided the issuing bank with a restricted cash deposit that the bank will hold to cover its obligation to pay any draws
on the letter of credit by the lessor. The restricted cash may not be used for any other purpose (see Note 2).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is also party to certain financing leases for machinery and equipment (see Note 6).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_ecustom--ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock_zOr3QYCLLmfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental cash flow information related to operating and financing leases for the years ended December 31,
2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zlvMVNI9NXOi" style="display: none"&gt;Schedule
of Supplemental Cash Flow Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220101__20221231_z8vxvilJUMd7" style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20210101__20211231_z5jn0Gi3dfki" style="text-align: right"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Cash paid for amounts included in the measurement of lease liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingLeasePayments_pn3n3_zuPAuiksyNI5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 60%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating cash flows from operating leases &lt;sup id="xdx_F4C_zMSL2kEqDRJ4"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;877&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;339&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeaseInterestPaymentOnLiability_pn3n3_zJGzX38NUvu" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating cash flows from financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeasePrincipalPayments_pn3n3_z54JpANfUuxk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing cash flows from financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Right-of-use assets obtained in exchange for lease obligation:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pn3n3_zklGx9KKE3Ji" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating lease&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;68&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_z77zcphSuIeh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F12_zz4tw10hNoR5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    payments made for operating leases with a term of one year or less. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8A8_zdnewlGV8s7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock_z3EVwa0wyi83" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental balance sheet information related to operating and financing leases as of December 31, 2022 and
2021 (in thousands, except lease term and discount rate):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zC9bvo1vIO2b" style="display: none"&gt;Schedule
of Supplemental Balance Sheet Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20221231_z13opyVSmEYb" style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20211231_zyeSO5NcLAp5" style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn3n3_zcmtOPKxKRa9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; width: 60%; text-align: left"&gt;Right-of-use assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"&gt;199&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"&gt;88&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn3n3_maOLLzLs4_zTVSMY95st47" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pn3n3_maOLLzLs4_z2H7hFJivV39" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, noncurrent&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;305&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_mtOLLzLs4_zU9r9uDZpbcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;349&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;95&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Financing Leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation_iI_pn3n3_maPPAENzCH7_zHDlf5NWhIT" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Machinery and equipment, gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iNI_pn3n3_di_msPPAENzCH7_zyiGELJrwRa6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(173&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(119&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation_iTI_pn3n3_mtPPAENzCH7_za89ycC6AALe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;244&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;86&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pn3n3_maFLLzNvC_zYUXtpf0aYLc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;72&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pn3n3_maFLLzNvC_zmvEVXoNvaC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;38&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiability_iTI_pn3n3_mtFLLzNvC_zS8QVSdNW2A7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Total financing lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;214&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;84&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average remaining lease term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_zoQ2iy71v385" title="Weighted average remaining lease term, Operating leases (in years)"&gt;4.3&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_zeUdYU51lCV9" title="Weighted average remaining lease term, Operating leases (in years)"&gt;0.5&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_zfbt6gEd8qs" title="Weighted average remaining lease term, Financing leases (in years)"&gt;3.5&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_z6v709eFWrN1" title="Weighted average remaining lease term, Financing leases (in years)"&gt;2.6&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average discount rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zm3QjAWeicA5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.9&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.70&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zJk26H3TjeQf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9.14&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17.46&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zhi63r4VPbAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_esrt--ContractualObligationFiscalYearMaturityScheduleTableTextBlock_zEWGSsjKjIE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents future minimum lease commitments as of December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BA_znftIqo3CLQ6" style="display: none"&gt;Schedule
of Future Minimum Lease Commitments&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financing&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 60%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Year
    Ending December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom; width: 16%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom; width: 16%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231_zS4EdXjEI5C3" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2023"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;55&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231_z4BfKtqJDIW6" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2023"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;87&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231_zAtym0NtIZDj" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2024"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;54&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231_ztUWAOAUrcwa" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2024"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;65&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231_zfGcWPU5UD7h" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2025"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231_zQoh2TDUo338" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2025"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;43&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231_zANPHlg8U5y3" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2026"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231_zemPaGgtYFSi" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2026"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2027
    and thereafter&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_pn3n3_c20221231_zbU0aEjLGJPj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2027 and thereafter"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;238&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinanceLeaseLiabilityPaymentsDueAfterYearFour_iI_pn3n3_c20221231_zF718eQZ7Iv8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2027 and thereafter"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;7&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    minimum lease payments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20221231_zuZiKPhKBZgg" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Total minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;451&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20221231_zebfNFKtFJy4" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Total minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;243&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Less:
    amounts representing interest&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231_zcoHfgGmU94a" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Less: amounts representing interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(102&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)
    &lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231_zpnLi8Om8CDe" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Less: amounts representing interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(29&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Present
    value of net minimum lease payments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20221231_zraQvR0KD8W1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Present value of net minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;349&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20221231_zwtxXKtoKO25" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Present value of net minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;214&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AB_z7S0ifOnaVrg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Litigation
&#x2014; General &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
is subject to various claims and contingencies in the ordinary course of its business, including those related to litigation, business
transactions, employee-related matters, and other matters. At each reporting date, Calidi evaluates whether or not a potential loss amount
or a potential range of loss is probable and reasonably estimable under the provisions of the authoritative guidance that addresses accounting
for contingencies. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, Calidi will record
a liability for the loss. If the loss is not probable or the amount of the loss cannot be reasonably estimated, Calidi discloses the
claim if the likelihood of a potential loss is reasonably possible, and the amount involved could be material. Calidi expenses the costs
related to legal proceedings as incurred. See Note 5 and the other legal matters discussed below. Other than the matter discussed below,
Calidi is not currently party to any material legal proceedings.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Legal
proceedings &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Former
Employee Matter &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 19, 2021, Calidi terminated an at-will employee (&#x201c;former employee&#x201d;). On November 24, 2021, Calidi received a demand
letter from the former employee&#x2019;s attorney alleging monetary damages, primarily relating to wrongful termination and breach of
an advisory contract. On December 10, 2021, Calidi filed a lawsuit in San Diego Superior Court against the former employee for misappropriation
of Calidi confidential information. On February 8, 2022, Calidi was served by the former employee with a counter lawsuit filed in San
Diego Superior Court, alleging, among other things, wrongful termination, breach of contract, breach of implied covenant of good faith
and fair dealing, and intentional infliction of emotional distress.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, Calidi accrued approximately $&lt;span id="xdx_907_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeMatterMember_z0MRxgcVXDle" title="Employee-related liabilities"&gt;256,000&lt;/span&gt; as a liability to the former employee included in accrued expenses and other
current liabilities, which was the amount considered to be probable and estimable on this matter in accordance with ASC 450, &lt;i&gt;Contingencies&lt;/i&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
May 26, 2022, the parties entered into a Confidential Settlement Agreement and Mutual Release of Claims (the &#x201c;Former Employee Settlement
Agreement&#x201d;), in which the parties agreed to settle and release each other of all claims, agreed to confidentiality and other covenants.
According to the principal terms of the Former Employee Settlement Agreement, Calidi agreed to pay the former employee $&lt;span id="xdx_90E_eus-gaap--PaymentsToEmployees_c20220526__20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember_zaeP7oKFuu72" title="Payments to employee"&gt;300,000&lt;/span&gt; in cash,
payable in three installments of $&lt;span id="xdx_905_eus-gaap--PaymentsToEmployees_c20220901__20220901__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember_zYuhcR3eeZ49" title="Payments to employee"&gt;&lt;span id="xdx_906_eus-gaap--PaymentsToEmployees_c20221101__20221101__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember_zxbsWWA3epZ3" title="Payments to employee"&gt;&lt;span id="xdx_90A_eus-gaap--PaymentsToEmployees_c20221201__20221201__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember_zhXiDdKPgkUf" title="Payments to employee"&gt;100,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; each on September 1, 2022, November 1, 2022, and December 1, 2022, respectively, plus issue
&lt;span id="xdx_90A_eus-gaap--SharesIssued_iI_c20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zx8I4x5ZYXfe" title="Shares, issued"&gt;250,000&lt;/span&gt; shares of Calidi common stock valued at $&lt;span id="xdx_90B_eus-gaap--SharePrice_iI_pid_c20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoRi7I9ur2mc" title="Share, price per share"&gt;3.86&lt;/span&gt; per share and a transfer of &lt;span id="xdx_909_eus-gaap--SharesIssued_iI_c20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--MrCamaisasMember_z5Fvlb2VQw6" title="Shares, issued"&gt;170,000&lt;/span&gt; shares of Calidi common stock from Mr. Camaisa&#x2019;s
personal holdings to the former employee, also valued at $&lt;span id="xdx_903_eus-gaap--SharePrice_iI_c20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--MrCamaisasMember_zzdpNaApVco8" title="Share, price per share"&gt;3.86&lt;/span&gt; per share. The aggregate, cash and stock value of the settlement was approximately
$&lt;span id="xdx_90E_eus-gaap--LitigationSettlementExpense_pn5n6_c20220526__20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--MrCamaisasMember_zyZuB4QEgYCf" title="Settlement expense"&gt;1.9&lt;/span&gt; million. Calidi issued the &lt;span id="xdx_90C_eus-gaap--SharesIssued_iI_c20220526__us-gaap--TypeOfArrangementAxis__custom--FormerEmployeeSettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeURmocUKdDj" title="Shares, issued"&gt;250,000&lt;/span&gt; shares of common stock and Mr. Camaisa transferred his portion of the shares to the former employee
on the settlement date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi had completed all payments due pursuant to the Former Employee Settlement Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Terminated
Physician Agreement Matter &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 19, 2016, Calidi entered into a Partnership Agreement between certain physicians (the &#x201c;Physicians&#x201d;, as one of the &#x201c;partners&#x201d;)
and Calidi for the Physicians to provide certain services to Calidi. In connection with the Partnership Agreement, Calidi granted the
Physicians stock options as consideration for those services pursuant to Calidi&#x2019;s Equity Incentive Plan (the &#x201c;Plan&#x201d;).
The Partnership Agreement was deemed terminated on March 21, 2018. Pursuant to the terms of the stock option agreements and the Plan,
the Physicians had three months from the termination date to exercise their vested stock options before those options would automatically
expire and cancel unexercised, while all unvested stock options are forfeited immediately on the termination date. The Physicians did
not elect to exercise any of their vested options thereby resulting in full cancellation of those options in accordance with the Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 14, 2022, the Physicians filed a lawsuit against Calidi in San Diego Superior Court, seeking, among other claims, declaratory relief
and claiming that the stock options granted to them pursuant to the Partnership Agreement, have not expired and remain exercisable by
the Physicians. The Physicians are claiming &lt;span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20220314__20220314__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_z440EUTQUQff" title="Number of shares vested"&gt;3,000,000&lt;/span&gt; in vested stock options to be valid and exercisable, even though the Physicians
have not provided any services to Calidi since the March 2018 termination date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 6, 2022, Calidi and the Physicians participated in mediation in San Diego, California. In order to attempt to settle all claims
and avoid a costly trial, Calidi offered the Physicians &lt;span id="xdx_906_eus-gaap--SharesIssued_iI_pid_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH8Jy4iYh7A4" title="Number of shares issued"&gt;50,000&lt;/span&gt; shares of Calidi common stock valued at $&lt;span id="xdx_905_eus-gaap--SharePrice_iI_pid_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDJgFjW7jOO" title="Share price per share"&gt;3.86&lt;/span&gt; per share and &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_c20221206__20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBupBKtH8d05" title="Number of options to purchase"&gt;100,000&lt;/span&gt; options
to purchase Calidi common stock at an exercise price of $&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221206__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaWNBF5h8CE5" title="Exercise price per share"&gt;3.86&lt;/span&gt; per share in full settlement of the claims. As of December 31, 2022, Calidi
estimated this offer of settlement to be valued at approximately $&lt;span id="xdx_90D_eus-gaap--LitigationSettlementExpense_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_z9rJ4wbdcLba" title="Settlement value"&gt;207,000&lt;/span&gt; and all settleable in noncash consideration, which was rejected.
At the mediation, the Physicians were demanding &lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pn6n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3LkneNWOiN8" title="Number of shares, options to purchase"&gt;1&lt;/span&gt; million options to purchase Calidi common stock at 25 cents per share, &lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pn6n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zf18Sb2vDiw1" title="Number of shares, options to purchase"&gt;1&lt;/span&gt; million options
to purchase Calidi common stock at $&lt;span id="xdx_90D_eus-gaap--SharePrice_iI_pid_c20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhJhogaoivKk" title="Share price per share"&gt;3.86&lt;/span&gt; per share, plus &lt;span id="xdx_900_eus-gaap--SharesIssued_iI_pid_c20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8erc9lRtUr4" title="Number of shares issued"&gt;250,000&lt;/span&gt; shares of Calidi common stock, which amounts to an aggregate claims
value of approximately $&lt;span id="xdx_904_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztzDrrDhkwJ1" title="Claims value"&gt;5.0&lt;/span&gt; million as of December 31, 2022. The mediation was terminated without settlement and Calidi is planning to
go to trial with a preliminary trial date set for September 8, 2023 in San Diego Superior Court. On March 24, 2023, Calidi initiated
an arbitration proceeding with the American Health Lawyers Association seeking declaratory relief under Delaware law, specifically to
determine that the Partnership Agreement was terminated in 2018, which is not a matter before the San Diego Superior Court. An arbitration
date has not yet been set and there is no assurance that Calidi will prevail in the arbitration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;While
Calidi is unable to provide any assurances as to the ultimate outcome of this matter, Calidi believes the allegations in the Physician&#x2019;s
complaint are without merit, and Calidi intends to vigorously defend against them. Although it is reasonably possible that the range
of loss on this matter may be estimated to be between $&lt;span id="xdx_90C_eus-gaap--GainLossRelatedToLitigationSettlement_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zFs6ScF8c9Lk" title="Litigation loss"&gt;207,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--LitigationSettlementExpense_pn5n6_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zo9SaH10glh9" title="Settlement expenses"&gt;5.0&lt;/span&gt; million in a settlement based on the value of Calidi common stock
as of December 31, 2022 (see Note 15), Calidi believes that the proposed offer estimate of $&lt;span id="xdx_90E_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_c20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TerminatedPhysicianAgreementMember_zJX5DZtLbXD5" title="Accrued expenses and other current liabilities"&gt;207,000&lt;/span&gt; is the amount that is probable and
estimable and has accrued this amount as of December 31, 2022, included in accrued expenses and other current liabilities. Calidi is
currently unable to estimate the costs and timing of litigation, if any, including any potential damages in excess of the amounts accrued
if the Physicians were to prevail on the claims.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Tax
Filings &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
tax filings are subject to audit by taxing authorities in jurisdictions where it conducts business. These audits may result in assessments
of additional taxes that are subsequently resolved with the authorities or potentially through the courts. Management believes Calidi
has adequately provided for any ultimate amounts that are likely to result from these audits; however, final assessments, if any, could
be significantly different than the amounts recorded in the consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Employment
Contracts &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has entered into employment and severance benefit contracts with certain executive officers and other employees. Under the provisions
of the contracts, Calidi may be required to incur severance obligations for matters relating to changes in control, as defined, and certain
terminations of those executives and employees. As of December 31, 2022 and 2021, Calidi had not accrued any such benefits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Manufacturing
and other supplier contracts &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has entered into certain manufacturing and other supplier agreements with vendors principally for manufacturing drug product for clinical
trials and continued development of the CLD-101 and CLD-201 programs, amounting to approximately $&lt;span id="xdx_900_eus-gaap--ContractualObligation_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember_zEbAs5s6xsm8" title="Aggregate Commitments"&gt;4.9&lt;/span&gt; million in aggregate commitments,
of which &lt;span id="xdx_90E_eus-gaap--OtherCommitment_iI_pn5n6_uAUD_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__country--AU_ztts9cEsmpJh" title="Aggregate Commitments"&gt;2.3&lt;/span&gt; million are denominated in Australian dollars (approximately $&lt;span id="xdx_906_eus-gaap--OtherCommitment_iI_pn5n6_uEUR_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__country--AU_zncDuKrvtePi" title="Aggregate Commitments"&gt;1.5&lt;/span&gt; million) and &lt;span id="xdx_908_eus-gaap--OtherCommitment_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__srt--EuropeMember_z2U0YTMYDonj" title="Aggregate Commitments"&gt;0.5&lt;/span&gt; million are denominated in Euros (approximately
$&lt;span id="xdx_905_eus-gaap--OtherCommitment_iI_pn5n6_uEUR_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zQxUcLJgmo0i" title="Aggregate Commitments"&gt;0.6&lt;/span&gt; million) as of December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2022, Calidi had incurred approximately $&lt;span id="xdx_907_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20221231__us-gaap--TypeOfArrangementAxis__custom--ManufacturingAndOtherSupplierAgreementsMember__srt--TitleOfIndividualAxis__custom--VendorsMember_zate0CLtoOo5" title="Accounts payable and accrued expenses and other current liabilities"&gt;2.3&lt;/span&gt; million under these various agreements included in accounts payable and
accrued expenses and other current liabilities and expects to incur the remaining amount in 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;License
Agreement with City of Hope and the University of Chicago &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;See
Note 3 for additional commitments under these agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Indemnification
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the normal course of business, Calidi may provide indemnification of varying scope under Calidi&#x2019;s agreements with other companies
or consultants, typically Calidi&#x2019;s clinical research organizations, investigators, clinical sites, suppliers and others. Pursuant
to these agreements, Calidi will generally agree to indemnify, hold harmless, and reimburse the indemnified parties for losses and expenses
suffered or incurred by the indemnified parties arising from claims of third parties. Indemnification provisions could also cover third
party infringement claims with respect to patent rights, copyrights, or other intellectual property pertaining to Calidi. Calidi&#x2019;s
office and laboratory facility leases also will generally contain indemnification obligations, including obligations for indemnification
of the lessor for environmental law matters and injuries to persons or property of others, arising from Calidi&#x2019;s use or occupancy
of the leased property. The term of these indemnification agreements will generally continue in effect after the termination or expiration
of the particular research, development, services, lease, or other agreement to which they relate. The potential future payments Calidi
could be required to make under these indemnification agreements will generally not be subject to any specified maximum amounts. Historically,
Calidi has not been subject to any claims or demands for indemnification. Calidi also maintains various liability insurance policies
that limit Calidi&#x2019;s financial exposure. As a result, Calidi management believes that the fair value of these indemnification agreements
is minimal. Accordingly, Calidi has not recorded any liabilities for these agreements as of December 31, 2022 and 2021.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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      decimals="0"
      id="ixv-52679"
      unitRef="USD">54453</us-gaap:PaymentsForRent>
    <us-gaap:PaymentsForRent
      contextRef="From2022-04-012022-04-01_custom_StemVacOfficeLeaseAgreementMember_custom_MarchThirtyFirstTwentyTwentySevenMember"
      decimals="0"
      id="ixv-52680"
      unitRef="EUR">4047</us-gaap:PaymentsForRent>
    <us-gaap:PaymentsForRent
      contextRef="From2022-08-292022-08-29_custom_ShortTermOfficeLeaseMember"
      decimals="0"
      id="ixv-52681"
      unitRef="USD">43226</us-gaap:PaymentsForRent>
    <us-gaap:AreaOfLand
      contextRef="AsOf2022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="INF"
      id="ixv-52682"
      unitRef="sqft">15197</us-gaap:AreaOfLand>
    <CLDI:GuarantyOfLeaseAmount
      contextRef="From2022-10-102022-10-10_custom_OfficeLeaseAgreementMember_srt_MaximumMember"
      decimals="0"
      id="ixv-52683"
      unitRef="USD">900000</CLDI:GuarantyOfLeaseAmount>
    <us-gaap:PaymentsForRent
      contextRef="From2022-10-102022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="0"
      id="ixv-52684"
      unitRef="USD">107899</us-gaap:PaymentsForRent>
    <CLDI:CommitmentFeePercentage
      contextRef="AsOf2022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="INF"
      id="ixv-52685"
      unitRef="Pure">0.207</CLDI:CommitmentFeePercentage>
    <us-gaap:PaymentsForTenantImprovements
      contextRef="From2022-10-102022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="0"
      id="ixv-52686"
      unitRef="USD">303940</us-gaap:PaymentsForTenantImprovements>
    <CLDI:CostsInExcessOfPaymentsForTenantImprovements
      contextRef="From2022-10-102022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="0"
      id="ixv-52687"
      unitRef="USD">128000</CLDI:CostsInExcessOfPaymentsForTenantImprovements>
    <us-gaap:OperatingLeasePayments
      contextRef="From2022-10-102022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="0"
      id="ixv-52688"
      unitRef="USD">133582</us-gaap:OperatingLeasePayments>
    <us-gaap:LettersOfCreditOutstandingAmount
      contextRef="AsOf2022-10-10_custom_OfficeLeaseAgreementMember"
      decimals="0"
      id="ixv-52689"
      unitRef="USD">117904</us-gaap:LettersOfCreditOutstandingAmount>
    <CLDI:ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39876">&lt;p id="xdx_89F_ecustom--ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock_zOr3QYCLLmfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental cash flow information related to operating and financing leases for the years ended December 31,
2022 and 2021 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zlvMVNI9NXOi" style="display: none"&gt;Schedule
of Supplemental Cash Flow Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220101__20221231_z8vxvilJUMd7" style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20210101__20211231_z5jn0Gi3dfki" style="text-align: right"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Cash paid for amounts included in the measurement of lease liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingLeasePayments_pn3n3_zuPAuiksyNI5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 60%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating cash flows from operating leases &lt;sup id="xdx_F4C_zMSL2kEqDRJ4"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;877&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;339&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeaseInterestPaymentOnLiability_pn3n3_zJGzX38NUvu" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating cash flows from financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FinanceLeasePrincipalPayments_pn3n3_z54JpANfUuxk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing cash flows from financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Right-of-use assets obtained in exchange for lease obligation:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pn3n3_zklGx9KKE3Ji" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating lease&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;68&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0E_z77zcphSuIeh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F12_zz4tw10hNoR5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Includes
    payments made for operating leases with a term of one year or less. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</CLDI:ScheduleOfCashFlowSupplementalDisclosuresOperatingAndFinancingLeasesTableTextBlock>
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      decimals="-3"
      id="Fact005111"
      unitRef="USD">877000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments
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      decimals="-3"
      id="Fact005112"
      unitRef="USD">339000</us-gaap:OperatingLeasePayments>
    <us-gaap:FinanceLeaseInterestPaymentOnLiability
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-52692"
      unitRef="USD">14000</us-gaap:FinanceLeaseInterestPaymentOnLiability>
    <us-gaap:FinanceLeaseInterestPaymentOnLiability
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52693"
      unitRef="USD">6000</us-gaap:FinanceLeaseInterestPaymentOnLiability>
    <us-gaap:FinanceLeasePrincipalPayments
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-52694"
      unitRef="USD">81000</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:FinanceLeasePrincipalPayments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52695"
      unitRef="USD">30000</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
      contextRef="From2022-01-012022-12-31"
      decimals="-3"
      id="ixv-52696"
      unitRef="USD">204000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="ixv-52697"
      unitRef="USD">68000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <CLDI:ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-39996">&lt;p id="xdx_891_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock_z3EVwa0wyi83" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents supplemental balance sheet information related to operating and financing leases as of December 31, 2022 and
2021 (in thousands, except lease term and discount rate):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zC9bvo1vIO2b" style="display: none"&gt;Schedule
of Supplemental Balance Sheet Information Related to Operating and Financing Leases&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20221231_z13opyVSmEYb" style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20211231_zyeSO5NcLAp5" style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn3n3_zcmtOPKxKRa9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 10pt; width: 60%; text-align: left"&gt;Right-of-use assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"&gt;199&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"&gt;88&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn3n3_maOLLzLs4_zTVSMY95st47" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pn3n3_maOLLzLs4_z2H7hFJivV39" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Right-of-use lease liabilities, noncurrent&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;305&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_mtOLLzLs4_zU9r9uDZpbcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;349&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;95&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Financing Leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation_iI_pn3n3_maPPAENzCH7_zHDlf5NWhIT" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Machinery and equipment, gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iNI_pn3n3_di_msPPAENzCH7_zyiGELJrwRa6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(173&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(119&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation_iTI_pn3n3_mtPPAENzCH7_za89ycC6AALe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Machinery and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;244&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;86&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pn3n3_maFLLzNvC_zYUXtpf0aYLc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;72&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pn3n3_maFLLzNvC_zmvEVXoNvaC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;38&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseLiability_iTI_pn3n3_mtFLLzNvC_zS8QVSdNW2A7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: left"&gt;Total financing lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;214&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;84&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average remaining lease term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_zoQ2iy71v385" title="Weighted average remaining lease term, Operating leases (in years)"&gt;4.3&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_zeUdYU51lCV9" title="Weighted average remaining lease term, Operating leases (in years)"&gt;0.5&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_zfbt6gEd8qs" title="Weighted average remaining lease term, Financing leases (in years)"&gt;3.5&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20211231_z6v709eFWrN1" title="Weighted average remaining lease term, Financing leases (in years)"&gt;2.6&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average discount rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zm3QjAWeicA5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.9&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.70&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_zJk26H3TjeQf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Financing leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9.14&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17.46&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CLDI:ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingAndFinancingLeasesTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAsset
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52699"
      unitRef="USD">199000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52700"
      unitRef="USD">88000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiabilityCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52701"
      unitRef="USD">44000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52702"
      unitRef="USD">90000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52703"
      unitRef="USD">305000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52704"
      unitRef="USD">5000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52705"
      unitRef="USD">349000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52706"
      unitRef="USD">95000</us-gaap:OperatingLeaseLiability>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52707"
      unitRef="USD">417000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52708"
      unitRef="USD">205000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseBeforeAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52709"
      unitRef="USD">173000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52710"
      unitRef="USD">119000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52711"
      unitRef="USD">244000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52712"
      unitRef="USD">86000</us-gaap:PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAfterAccumulatedDepreciation>
    <us-gaap:FinanceLeaseLiabilityCurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52713"
      unitRef="USD">72000</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52714"
      unitRef="USD">46000</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52715"
      unitRef="USD">142000</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52716"
      unitRef="USD">38000</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiability
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="ixv-52717"
      unitRef="USD">214000</us-gaap:FinanceLeaseLiability>
    <us-gaap:FinanceLeaseLiability
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="ixv-52718"
      unitRef="USD">84000</us-gaap:FinanceLeaseLiability>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2022-12-31" id="ixv-52719">P4Y3M18D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-12-31" id="ixv-52720">P0Y6M</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2022-12-31" id="ixv-52721">P3Y6M</us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-12-31" id="ixv-52722">P2Y7M6D</us-gaap:FinanceLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52723"
      unitRef="Pure">0.059</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52724"
      unitRef="Pure">0.0570</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2022-12-31"
      decimals="INF"
      id="ixv-52725"
      unitRef="Pure">0.0914</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2021-12-31"
      decimals="INF"
      id="ixv-52726"
      unitRef="Pure">0.1746</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock contextRef="From2022-01-012022-12-31" id="ixv-40219">&lt;p id="xdx_89C_esrt--ContractualObligationFiscalYearMaturityScheduleTableTextBlock_zEWGSsjKjIE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents future minimum lease commitments as of December 31, 2022 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BA_znftIqo3CLQ6" style="display: none"&gt;Schedule
of Future Minimum Lease Commitments&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financing&lt;/b&gt;&lt;br/&gt;
    &lt;b&gt;Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 60%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Year
    Ending December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom; width: 16%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom; width: 16%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231_zS4EdXjEI5C3" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2023"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;55&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231_z4BfKtqJDIW6" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2023"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;87&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231_zAtym0NtIZDj" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2024"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;54&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231_ztUWAOAUrcwa" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2024"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;65&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231_zfGcWPU5UD7h" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2025"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231_zQoh2TDUo338" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2025"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;43&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231_zANPHlg8U5y3" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2026"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231_zemPaGgtYFSi" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2026"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2027
    and thereafter&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_pn3n3_c20221231_zbU0aEjLGJPj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, 2027 and thereafter"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;238&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinanceLeaseLiabilityPaymentsDueAfterYearFour_iI_pn3n3_c20221231_zF718eQZ7Iv8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, 2027 and thereafter"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;7&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pn3n3_c20221231_zuZiKPhKBZgg" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Total minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;451&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_pn3n3_c20221231_zebfNFKtFJy4" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Total minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;243&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Less:
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231_zcoHfgGmU94a" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Less: amounts representing interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(102&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)
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    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231_zpnLi8Om8CDe" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Less: amounts representing interest"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(29&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)
    &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Present
    value of net minimum lease payments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eus-gaap--OperatingLeaseLiability_iI_pn3n3_c20221231_zraQvR0KD8W1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Operating Leases, Present value of net minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;349&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eus-gaap--FinanceLeaseLiability_iI_pn3n3_c20221231_zwtxXKtoKO25" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right" title="Financing Leases, Present value of net minimum lease payments"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;214&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; white-space: nowrap; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
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    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
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    <us-gaap:FinanceLeaseLiability
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    <us-gaap:SubsequentEventsTextBlock contextRef="From2022-01-012022-12-31" id="ixv-40597">&lt;p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_ztfgib6s99V1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;15.
&lt;span id="xdx_82B_z5pEpBssXmIf"&gt;Subsequent Events&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Calidi
has completed an evaluation of all subsequent events through April 13, 2023, the date the consolidated financial statements were available
to be issued. Other than the events disclosed below, and within the other notes to the consolidated financial statements, Calidi has
determined that there are no other material events to disclose.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Agreement
and Plan of Merger with First Light Acquisition Group, Inc. &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 9, 2023, First Light Acquisition Group, Inc., a Delaware corporation (&#x201c;FLAG&#x201d;), entered into an Agreement and Plan
of Merger (the &#x201c;Merger Agreement&#x201d;), by and among FLAG, FLAG Merger Sub, Inc., a Nevada corporation and a direct, wholly owned
subsidiary of FLAG (&#x201c;Merger Sub&#x201d;), Calidi, First Light Acquisition Group, LLC, in the capacity as the representative of the
stockholders of FLAG (the &#x201c;Sponsor&#x201d;) and Allan Camaisa, in the capacity as the representative of the stockholders to Calidi.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Merger Agreement, the parties thereto will enter into a business combination transaction (the &#x201c;Business Combination&#x201d;)
pursuant to which Merger Sub will merge with and into Calidi, with Calidi being the surviving corporation in the merger (the &#x201c;Merger&#x201d;
and, together with the other transactions contemplated by the Merger Agreement, the &#x201c;Transactions&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Merger
Consideration &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the effective time of the Merger (the &#x201c;Effective Time&#x201d;), all shares of Calidi common stock outstanding immediately prior
to the Effective Time, with certain exceptions, will be converted into (i) the right to receive shares of FLAG Class A Common Stock,
par value $&lt;span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember_zbKAuNGPVbwh" title="Common stock, par value"&gt;0.0001&lt;/span&gt; per share (&#x201c;FLAG Class A Common Stock&#x201d;), and (ii) the contingent right to receive Escalation Shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
aggregate consideration to be paid to the securityholders of Calidi will be based on an equity value of $&lt;span id="xdx_903_ecustom--AggregateConsiderationValue_pn6n6_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--SecurityholdersOfCalidiMember_zHf3g2XAfHoi" title="Aggregate consideration paid"&gt;250&lt;/span&gt; million, subject to certain
adjustments for net debt and the achievement of certain pre-closing milestones, if any, as defined in the Merger Agreement. As of the
Effective Time, each outstanding Calidi stock option (whether vested or unvested) will be assumed by FLAG and automatically converted
into a conversion adjusted stock option for shares of FLAG common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If,
during the period between the execution of the Merger Agreement and the closing of the Transactions (the &#x201c;Interim Period&#x201d;),
Calidi enters into a revenue-generating definitive collaboration or out-license contract involving Calidi&#x2019;s technology (a &#x201c;Pre-Closing
Milestone Contract&#x201d;), the Merger Consideration will be increased by an amount equal to the aggregate up-front cash payments received
by Calidi pursuant to any such Pre-Closing Milestone Contracts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Following
the closing of the Transactions (the &#x201c;Closing&#x201d;), as additional consideration for the Merger, FLAG will issue shares of FLAG
Common Stock (&#x201c;Escalation Shares&#x201d;) to each holder of Calidi common stock immediately prior to the Effective Time (a &#x201c;Calidi
Stockholder&#x201d;) in accordance with the following terms.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
at any time during the five-year period following the Closing (the &#x201c;Escalation Period&#x201d;), the last reported sale price of
the shares of FLAG Common Stock as reported on NYSE American (or the exchange on which such shares are listed) for a period for any 20
days within any 30 consecutive day trading period (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations
and the like), is:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_ecustom--EscalationSharesAllocationDescription_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember__us-gaap--AwardTypeAxis__custom--GreaterThanOrEqualTo12.00Member_ze7V75vKi5E1" title="Escalation shares allocation description"&gt;greater
    than or equal to $12.00, each former Calidi Stockholder will be entitled to receive its pro rata share of 4.5 million shares of FLAG
    Class A Common Stock&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_ecustom--EscalationSharesAllocationDescription_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember__us-gaap--AwardTypeAxis__custom--GreaterThanOrEqualTo14.00Member_zaVrZ983CIjc" title="Escalation shares allocation description"&gt;greater
    than or equal to $14.00, each former Calidi Stockholder will be entitled to receive its pro rata share of 4.5 million shares of FLAG
    Class A Common Stock;&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_ecustom--EscalationSharesAllocationDescription_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember__us-gaap--AwardTypeAxis__custom--GreaterThanOrEqualTo16.00Member_zelRTP3UT0La" title="Escalation shares allocation description"&gt;greater
    than or equal to $16.00, each former Calidi Stockholder will be entitled to receive its pro rata share of 4.5 million shares of FLAG
    Class A Common Stock;&lt;/span&gt; and &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_ecustom--EscalationSharesAllocationDescription_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--FLAGClassACommonStockMember__us-gaap--AwardTypeAxis__custom--GreaterThanOrEqualTo18.00Member_z80h3KRMas36" title="Escalation shares allocation description"&gt;greater
    than or equal to $18.00, each former Calidi Stockholder will be entitled to receive its pro rata share of 4.5 million shares of FLAG
    Class A Common Stock&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If,
during the Escalation Period, there is a change of control pursuant to which FLAG or its stockholders have the right to receive consideration
implying a value per share that is equal to or in excess of the above price targets, there will be an acceleration of the Escalation
Period at the applicable target price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
incentivize FLAG public stockholders to not redeem their shares, those stockholders may be entitled to their pro rata portion of up to
an additional &lt;span id="xdx_90D_ecustom--NonredeemingContinuationShares_c20230109__20230109__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBkV4BPAo5Gh" title="Non-redeeming continuation shares"&gt;2,000,000&lt;/span&gt; Non-Redeeming Continuation Shares to be issued at Closing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Escalation Shares and the Non-Redeeming Continuation Shares will be placed in escrow and will be outstanding from and after the Closing,
subject to cancellation if the applicable price targets are not achieved for the Escalation Shares, or in the case of the Non-Redeeming
Continuation Shares, canceled on a pro rata basis for those holders of the FLAG Class A common stock that redeem their shares at the
Closing. While in escrow, the shares will be non-voting.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Merger Agreement and the consummation of the Transactions contemplated above requires the approval of both FLAG&#x2019;s shareholders
and Calidi&#x2019;s stockholders, among other closing conditions specified in the FLAG Merger Agreement and the various agreements described
above, there can be no assurance that the FLAG Merger or the Transactions will occur or that Calidi will receive any proceeds from this
transaction. Calidi has incurred and expects to incur significant amount of transaction expenses in connection with the FLAG Merger and
the transaction, and if the FLAG Merger is not consummated nor approved, Calidi will bear the risk of payment of all such transaction
costs without reimbursement from FLAG or any other party.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Merger is expected to be accounted for as a reverse recapitalization, with no goodwill or other intangible assets recorded, in accordance
with GAAP. Under this method of accounting, FLAG will be treated as the &#x201c;accounting acquiree&#x201d; and Calidi as the &#x201c;accounting
acquirer&#x201d; for financial reporting purposes. The FLAG Merger is expected to be completed during the second quarter of 2023. However,
there can be no assurance as to when or if the closing of the FLAG Merger will occur or if any Contingent Consideration will be achieved.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Term
Loans &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Beginning
January 1, 2023 and through the date of this report, Calidi received approximately $&lt;span id="xdx_902_eus-gaap--ProceedsFromLoans_c20230109__20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermLoansMember_zxWu27HwvWyl" title="Proceeds from loans"&gt;2,350,000&lt;/span&gt; in aggregate proceeds from the issuance
of certain term loans (the &#x201c;2023 Term Loans&#x201d;), which mature on the earlier of one year from the issuance date or Calidi receiving
gross proceeds of $&lt;span id="xdx_90B_ecustom--GrossProceedsFromLoans_c20230109__20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermLoansMember_zm60Y1xnb2kd" title="Gross proceeds from loans"&gt;20&lt;/span&gt; million or more from the issuance of shares of common stock or preferred stock in a single transaction. &lt;span id="xdx_905_eus-gaap--DebtInstrumentDescription_c20230109__20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyThreeTermLoansMember_zcMZfbHcNLmb" title="Debt description"&gt;The 2023
Term Loans bear simple interest of 24% per annum, of which 14% is payable in cash at maturity and the remaining 10% of the principal
amount invested is paid in shares of Calidi common stock, valued at $2.96 per share, due within 30 days of the funding of the 2023 Term
Loans.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Simple
Agreement for Future Equity&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
January 1, 2023 and through the date of this report, Calidi entered into additional SAFE agreements with various investors to raise
aggregate proceeds of approximately $&lt;span id="xdx_906_eus-gaap--ProceedsFromLoans_c20230109__20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SAFEAgreementsMember_zHaUOURNGBA8" title="Proceeds from loans"&gt;1,850,000&lt;/span&gt; on terms substantially similar to the 2022 SAFEs discussed in Note 9.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Stock
Option Repricing&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 18, 2023, the Board approved a repricing of approximately &lt;span id="xdx_90C_ecustom--StockOptionsRepricing_pn5n6_c20230118__20230118__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0UCryMwu7fe" title="Stock options repricing"&gt;1.5&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;million
stock options previously granted at an exercise price $&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20230118__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuCOYtgFGsMc" title="Options exercise price"&gt;9.27&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;per
share to the current fair value of $&lt;span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20230118__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z43Ow17DuDKh" title="Share price fair value"&gt;7.11 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;per
share pursuant to a new valuation report.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Silicon
Valley Bank&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 12, 2023, Silicon Valley Bank was closed by its state chartering authority, the California Department of Financial Protection
and Innovation. On the same date the Federal Deposit Insurance Corporation (&#x201c;FDIC&#x201d;) was appointed as receiver and transferred
all customer deposits and substantially all of the assets of Silicon Valley Bank to Silicon Valley Bridge Bank, N.A., a full-service
bank that is being operated by the FDIC. Calidi automatically became a customer of Silicon Valley Bridge Bank, N.A. as part of this action.
As of March&#160;12, 2023, Calidi held, in separate accounts, approximately $&lt;span id="xdx_90B_eus-gaap--Cash_iI_c20230312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--CreditFacilityAxis__custom--SiliconValleyBankMember_zrcfj9MDKVR4" title="Cash deposits"&gt;150,000&lt;/span&gt;&#160;in cash deposits, a credit card collateral
account of $&lt;span id="xdx_90B_eus-gaap--RestrictedCash_iI_c20230312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--CreditFacilityAxis__custom--SiliconValleyBankMember_zZuV5PDZqN47" title="Restricted cash"&gt;100,000&lt;/span&gt; as restricted cash, and a restricted lease collateral money market account of approximately $&lt;span id="xdx_90C_ecustom--CollateralMoneyMarket_iI_c20230312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--CreditFacilityAxis__custom--SiliconValleyBankMember_zxQ1ECOdkQva" title="Collateral money market"&gt;118,000&lt;/span&gt;, at Silicon
Valley Bridge Bank, N.A. Normal banking activities resumed on March&#160;14, 2023.&lt;/span&gt;&lt;/p&gt;

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          xlink:from="Fact000810"
          xlink:to="Footnote001032"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1366"
          xlink:label="xdx2ixbrl1366"
          xlink:type="locator"/>
        <link:footnote id="Footnote001374" xlink:label="Footnote001374" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as of
    September 30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing
    event. Therefore, the contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares,
    was not determinable until the contingency is resolved in September 2023. As of September 30, 2022, one lender remained holding the
    contingently convertible note payable (see Note 8). If the contingency were to have been resolved as of September 30, 2022, the number
    of antidilutive shares that would have been excluded from dilutive loss per share, when applying the conversion ratio, is estimated
    as <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_z9HF9L0ECmEk"
  title="Common stock equivalents, shares">0.2</xhtml:span> million as of September 30, 2022.</link:footnote>
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          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1366"
          xlink:to="Footnote001374"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1367"
          xlink:label="xdx2ixbrl1367"
          xlink:type="locator"/>
        <link:footnote id="Footnote001380" xlink:label="Footnote001380" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Retroactively
    restated for the reverse recapitalization as described in Note 3.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1367"
          xlink:to="Footnote001380"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1367"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1369"
          xlink:label="xdx2ixbrl1369"
          xlink:type="locator"/>
        <link:footnote id="Footnote001377" xlink:label="Footnote001377" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as of September
    30, 2022, as the number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event.
    Therefore, the contingently convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, was not determinable
    until the contingency is resolved in September 2023. If the contingency were to have been resolved on those SAFEs as of September
    30, 2022, the number of antidilutive shares that would have been excluded from dilutive loss per share, when applying the respective
    conversion ratio, is estimated as <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSBpbmNsdWRpbmcgQW50aWRpbHV0aXZlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SimpleAgreementForFutureEquityMember_z0cOf2U1JIG1"
  title="Common stock equivalents, shares">3.0</xhtml:span> million as of September 30, 2022.</link:footnote>
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          xlink:from="xdx2ixbrl1369"
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        <link:footnoteArc
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001346"
          xlink:label="Fact001346"
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        <link:footnoteArc
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        <link:loc
          xlink:href="#Fact001349"
          xlink:label="Fact001349"
          xlink:type="locator"/>
        <link:footnoteArc
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        <link:loc
          xlink:href="#xdx2ixbrl1352"
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        <link:loc
          xlink:href="#Fact001355"
          xlink:label="Fact001355"
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        <link:footnoteArc
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          xlink:from="Fact001355"
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        <link:loc
          xlink:href="#Fact001358"
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        <link:footnoteArc
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          xlink:from="Fact001358"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001361"
          xlink:label="Fact001361"
          xlink:type="locator"/>
        <link:footnoteArc
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          xlink:from="Fact001361"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001364"
          xlink:label="Fact001364"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001364"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001373"
          xlink:label="Fact001373"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001373"
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        <link:loc
          xlink:href="#xdx2ixbrl1487"
          xlink:label="xdx2ixbrl1487"
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        <link:footnote id="Footnote001501" xlink:label="Footnote001501" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Elected
    the fair value option of accounting as discussed in Note 2. </link:footnote>
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          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1487"
          xlink:to="Footnote001501"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1488"
          xlink:label="xdx2ixbrl1488"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1488"
          xlink:to="Footnote001501"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001489"
          xlink:label="Fact001489"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001489"
          xlink:to="Footnote001501"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001490"
          xlink:label="Fact001490"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001490"
          xlink:to="Footnote001501"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001666"
          xlink:label="Fact001666"
          xlink:type="locator"/>
        <link:footnote id="Footnote001674" xlink:label="Footnote001674" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Includes
    deferred compensation for certain executives and deferred board and advisory fees for one director (see Note 14).</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001666"
          xlink:to="Footnote001674"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001667"
          xlink:label="Fact001667"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001667"
          xlink:to="Footnote001674"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001701"
          xlink:label="Fact001701"
          xlink:type="locator"/>
        <link:footnote id="Footnote001750" xlink:label="Footnote001750" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001701"
          xlink:to="Footnote001750"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001702"
          xlink:label="Fact001702"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001702"
          xlink:to="Footnote001750"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001703"
          xlink:label="Fact001703"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001703"
          xlink:to="Footnote001750"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001705"
          xlink:label="Fact001705"
          xlink:type="locator"/>
        <link:footnote id="Footnote001755" xlink:label="Footnote001755" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Term
    notes payable, net of discount, in principal amount of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zYqWjRmsWxW3"
  title="Principal amount">0.5</xhtml:span>
    million plus accrued interest, issued to AJC Capital in May 2020 with <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zvyaqYnTU8C2"
  title="Warrants to purchase common stock">900,000</xhtml:span>
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pn5n6_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zV5N3tdqZqje"
  title="Principal amount">0.5</xhtml:span>
    million, plus accrued interest issued in March 2021 to Director A with <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z9O2liki7Mqf"
  title="Warrants to purchase common stock">1,000,000</xhtml:span>
    warrants to purchase common stock and stated interest rates (see Notes 8 and 10). In December 2022 and during the three and nine
    months ended September 30, 2023, Calidi issued various term notes in the aggregate principal amount of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zjKWjunKRdh"
  title="Principal amount"><xhtml:span
      class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
      id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zELaxmIn2ox"
      title="Principal amount">3.0</xhtml:span></xhtml:span>
    million to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the
    above term notes payable, as applicable, remained outstanding as of September 30, 2023 and December 31, 2022 (see Note 8). As of
    September 30, 2023, all related party term note payable amounts due to Director A totaling $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_901_eus-gaap--NotesPayable_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zPy9KNDYzYhf"
  title="Notes payable">1.9</xhtml:span>
    million have been classified as a long term liability, while the remaining related party term note payable to all other parties of
    $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_pn5n6_c20230930__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_z0lrDktILGH7"
  title="Short term liability">1.5</xhtml:span>
    million are classified as a short term liability on the accompanying unaudited condensed consolidated balance sheets.</link:footnote>
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          xlink:from="Fact001705"
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        <link:loc
          xlink:href="#Fact001706"
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        <link:footnoteArc
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        <link:loc
          xlink:href="#Fact001707"
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        <link:footnoteArc
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        <link:loc
          xlink:href="#Fact001737"
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        <link:loc
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        <link:loc
          xlink:href="#Fact001739"
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        <link:footnoteArc
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        <link:loc
          xlink:href="#xdx2ixbrl1709"
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        <link:footnote id="Footnote001772" xlink:label="Footnote001772" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 9 for full disclosures around the SAFE instruments. </link:footnote>
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          xlink:from="xdx2ixbrl1709"
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        <link:loc
          xlink:href="#Fact001710"
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        <link:footnoteArc
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          xlink:from="Fact001710"
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        <link:loc
          xlink:href="#Fact001711"
          xlink:label="Fact001711"
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        <link:footnoteArc
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          xlink:from="Fact001711"
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        <link:loc
          xlink:href="#Fact001713"
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        <link:footnote id="Footnote001773" xlink:label="Footnote001773" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Amounts
    owed to AJC Capital as of September 30, 2023, for primarily rent expense for temporary use of personal house for company office space
    in 2020; in addition, amounts owed to AJC Capital and Director D for certain consulting expenses, included in accounts payable and
    accrued expenses as of December 31, 2022. </link:footnote>
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        <link:loc
          xlink:href="#Fact001714"
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        <link:footnoteArc
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          xlink:from="Fact001714"
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        <link:loc
          xlink:href="#Fact001715"
          xlink:label="Fact001715"
          xlink:type="locator"/>
        <link:footnoteArc
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          xlink:from="Fact001715"
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        <link:loc
          xlink:href="#xdx2ixbrl1717"
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        <link:footnote id="Footnote001774" xlink:label="Footnote001774" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note, which is $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_901_eus-gaap--ConvertibleDebt_iI_c20230930_zsalHHH82xF4"
  title="Contingently convertible note">0</xhtml:span> as of September 30, 2023 and $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
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  title="Contingently convertible note">1.2</xhtml:span> million as of December 31, 2022, respectively. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1717"
          xlink:to="Footnote001774"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001718"
          xlink:label="Fact001718"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001718"
          xlink:to="Footnote001774"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001719"
          xlink:label="Fact001719"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001719"
          xlink:to="Footnote001774"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1721"
          xlink:label="xdx2ixbrl1721"
          xlink:type="locator"/>
        <link:footnote id="Footnote001779" xlink:label="Footnote001779" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 6 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi, which was paid in
    September 2023. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1721"
          xlink:to="Footnote001779"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001722"
          xlink:label="Fact001722"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001722"
          xlink:to="Footnote001779"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001723"
          xlink:label="Fact001723"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001723"
          xlink:to="Footnote001779"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001725"
          xlink:label="Fact001725"
          xlink:type="locator"/>
        <link:footnote id="Footnote001780" xlink:label="Footnote001780" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90E_eus-gaap--SalariesAndWages_pn5n6_c20220129__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zNNBvrKlOK05"
  title="Annual salary">0.5</xhtml:span> million, a signing bonus of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_907_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn5n6_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z9dUewkSS3Te"
  title="Bonus payable">0.3</xhtml:span> million, payable in three equal monthly installments. Mr. Ng was eligible for
    standard change in control and severance benefits. On June 23, 2023, Calidi entered into a Separation and Release Agreement with
    Mr. Ng which includes a severance accrual as of September 30, 2023 (see Note 14). </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001725"
          xlink:to="Footnote001780"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001726"
          xlink:label="Fact001726"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001726"
          xlink:to="Footnote001780"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001727"
          xlink:label="Fact001727"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001727"
          xlink:to="Footnote001780"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001729"
          xlink:label="Fact001729"
          xlink:type="locator"/>
        <link:footnote id="Footnote001785" xlink:label="Footnote001785" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJG3Ieq3C5gl"
  title="Monthly advisory fee">9,166</xhtml:span> per month not to exceed $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_908_ecustom--AccruedAdvisoryFee_pn5n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_zcg5X9hIeAl6"
  title="Annual advisory fee">0.1</xhtml:span> million per annum, accrued
    and payable upon Calidi raising $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zmMWatG4TKi6"
  title="Equity proceeds">10</xhtml:span> million or more in equity proceeds, as defined in the Advisory Agreement. The Advisory Agreement
    terminated on August 31, 2023. </link:footnote>
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          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001729"
          xlink:to="Footnote001785"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001730"
          xlink:label="Fact001730"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001730"
          xlink:to="Footnote001785"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001731"
          xlink:label="Fact001731"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001731"
          xlink:to="Footnote001785"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001733"
          xlink:label="Fact001733"
          xlink:type="locator"/>
        <link:footnote id="Footnote001792" xlink:label="Footnote001792" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_907_ecustom--GuarantyOfLeaseAmount_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zKEa3Ckf5gtg"
  title="Guaranty of lease amount">0.9</xhtml:span> million to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_908_eus-gaap--LessorOperatingLeaseDescription_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zV0fhb1wlzr5"
  title="Lease agreement description">As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first.</xhtml:span> The amount shown in the table above, represents the present value, including accrued interest as of the period shown, of
    the aggregate $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_908_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pn5n6_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zelkwRBmqHFi"
  title="Lease payment due">0.2</xhtml:span> million payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included in noncurrent
    operating lease right-of-use liability. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001733"
          xlink:to="Footnote001792"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001734"
          xlink:label="Fact001734"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001734"
          xlink:to="Footnote001792"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001735"
          xlink:label="Fact001735"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001735"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl1874"
          xlink:label="xdx2ixbrl1874"
          xlink:type="locator"/>
        <link:footnote id="Footnote001911" xlink:label="Footnote001911" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Accrued
    interest is included in fair value measurements for contingently convertible notes payable, at fair value, for the periods presented.
    See further disclosures under the fair value option of accounting in Note 2, Note 4, and applicable sections below. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl1874"
          xlink:to="Footnote001911"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002263"
          xlink:label="Fact002263"
          xlink:type="locator"/>
        <link:footnote id="Footnote002302" xlink:label="Footnote002302" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Retroactively restated
for the reverse recapitalization as described in Note 3.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002263"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002265"
          xlink:label="Fact002265"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002265"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002267"
          xlink:label="Fact002267"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002267"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002273"
          xlink:label="Fact002273"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002273"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002275"
          xlink:label="Fact002275"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002275"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002277"
          xlink:label="Fact002277"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002277"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002283"
          xlink:label="Fact002283"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002283"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002285"
          xlink:label="Fact002285"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002285"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002287"
          xlink:label="Fact002287"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002287"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002293"
          xlink:label="Fact002293"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002293"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002295"
          xlink:label="Fact002295"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002295"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002297"
          xlink:label="Fact002297"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002297"
          xlink:to="Footnote002302"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002480"
          xlink:label="Fact002480"
          xlink:type="locator"/>
        <link:footnote id="Footnote002537" xlink:label="Footnote002537" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Retroactively restated
for the reverse recapitalization as described in Note 3.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002480"
          xlink:to="Footnote002537"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002493"
          xlink:label="Fact002493"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002493"
          xlink:to="Footnote002537"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002528"
          xlink:label="Fact002528"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002528"
          xlink:to="Footnote002537"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl2530"
          xlink:label="xdx2ixbrl2530"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl2530"
          xlink:to="Footnote002537"
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        <link:loc
          xlink:href="#xdx2ixbrl3880"
          xlink:label="xdx2ixbrl3880"
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        <link:footnote id="Footnote003891" xlink:label="Footnote003891" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The
    contingently convertible notes payable was not included for purposes of calculating the number of diluted shares outstanding as the
    number of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the
    contingently convertible notes payable&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable
    until the contingency is resolved. However, there is a valuation cap that establishes a conversion ratio floor of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"
  id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MinimumMember_zpqIftsLA20b"
  title="Conversion price">2.00</xhtml:span> or $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"
  id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--RangeAxis__srt--MaximumMember_z85OGaa98SM2"
  title="Conversion price">2.40</xhtml:span>,
    depending on the investor. As of December 31, 2022, one lender remains holding the contingently convertible note payable (see Note
    8). If the contingency were to have been resolved as of each reporting date, the number of antidilutive shares that would have been
    excluded from dilutive loss per share, when applying this conversion ratio floor, is estimated as <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"
  id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220101__20221231_zA23j6LKeKS6"
  title="Excluded from dilutive loss, shares">576,000</xhtml:span> and <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbXB1dGF0aW9uIG9mIERpbHV0ZWQgTmV0IExvc3MgcGVyIENvbW1vbiBTaGFyZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"
  id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_z3iSd32ZtVUj"
  title="Excluded from dilutive loss, shares">540,000</xhtml:span> as of December
    31, 2022 and 2021, respectively. </link:footnote>
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          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3882"
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        <link:loc
          xlink:href="#xdx2ixbrl3884"
          xlink:label="xdx2ixbrl3884"
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        <link:footnote id="Footnote003900" xlink:label="Footnote003900" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The
    contingently convertible SAFEs were not included for purposes of calculating the number of diluted shares outstanding as the number
    of dilutive shares is based on a conversion ratio associated with the pricing of a future financing event. Therefore, the contingently
    convertible SAFE&#x2019;s conversion ratio, and the resulting number of dilutive shares, is not determinable until the contingency
    is resolved. However, there is a conversion ratio for certain SAFEs containing a floor of $<xhtml:span
  id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_z16z7btU87w7"
  title="Conversion price">2.00</xhtml:span>, $<xhtml:span
  id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice2_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zkDxVpnewyRk"
  title="Conversion price">2.40</xhtml:span> or $<xhtml:span
  id="xdx_90F_ecustom--DebtInstrumentConvertibleConversionPrice3_iI_pid_c20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_ztuUkJPaX7uj"
  title="Conversion price">3.62</xhtml:span>, depending on the
    investor. If the contingency were to have been resolved on those SAFEs as of each reporting date, the number of antidilutive shares
    that would have been excluded from dilutive loss per share, when applying the respective conversion ratio floor, is estimated to
    be <xhtml:span
  id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zaDjDUwGFh91"
  title="Excluded from dilutive loss, shares"><xhtml:span
      id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn5n6_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SimpleAgreementForFutureEquityMember_zMKAO3i18Tl3"
      title="Excluded from dilutive loss, shares">4.8</xhtml:span></xhtml:span> million at each of December 31, 2022 and 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3884"
          xlink:to="Footnote003900"
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        <link:loc
          xlink:href="#xdx2ixbrl3886"
          xlink:label="xdx2ixbrl3886"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3886"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl3947"
          xlink:label="xdx2ixbrl3947"
          xlink:type="locator"/>
        <link:footnote id="Footnote003986" xlink:label="Footnote003986" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Elected
    the fair value option of accounting as discussed in Note 2. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3947"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl3948"
          xlink:label="xdx2ixbrl3948"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3948"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003949"
          xlink:label="Fact003949"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003949"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003950"
          xlink:label="Fact003950"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003950"
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          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl3967"
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          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3967"
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        <link:loc
          xlink:href="#xdx2ixbrl3968"
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          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3968"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003969"
          xlink:label="Fact003969"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003969"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003970"
          xlink:label="Fact003970"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003970"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl3972"
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          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3972"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl3973"
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          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl3973"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003974"
          xlink:label="Fact003974"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003974"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003975"
          xlink:label="Fact003975"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003975"
          xlink:to="Footnote003986"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl4095"
          xlink:label="xdx2ixbrl4095"
          xlink:type="locator"/>
        <link:footnote id="Footnote004110" xlink:label="Footnote004110" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Amount
    represents the issuance date residual value allocated to the freestanding equity classified warrant in accordance with ASC 815 that
    is not remeasured subsequent to the issuance date. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl4095"
          xlink:to="Footnote004110"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004096"
          xlink:label="Fact004096"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004096"
          xlink:to="Footnote004110"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl4097"
          xlink:label="xdx2ixbrl4097"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl4097"
          xlink:to="Footnote004110"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004138"
          xlink:label="Fact004138"
          xlink:type="locator"/>
        <link:footnote id="Footnote004146" xlink:label="Footnote004146" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Includes
    deferred compensation for certain executives and deferred board fees for one director. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004138"
          xlink:to="Footnote004146"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004139"
          xlink:label="Fact004139"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004139"
          xlink:to="Footnote004146"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004169"
          xlink:label="Fact004169"
          xlink:type="locator"/>
        <link:footnote id="Footnote004215" xlink:label="Footnote004215" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 8 for full disclosures on debt, including the convertible notes and related extensions of scheduled maturity dates. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004169"
          xlink:to="Footnote004215"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004170"
          xlink:label="Fact004170"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004170"
          xlink:to="Footnote004215"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl4173"
          xlink:label="xdx2ixbrl4173"
          xlink:type="locator"/>
        <link:footnote id="Footnote004216" xlink:label="Footnote004216" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In
    November 2020, Calidi, as the borrower, opened a Line of Credit (&#x201c;LOC&#x201d;) with City National Bank (&#x201c;CNB&#x201d;) for
    a borrowing capacity of up to $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn6n6_c20201130_zEknSyk4Bevf"
  title="Line of credit, borrowing capacity">1.0</xhtml:span> million. As a condition of approving the LOC, CNB required a corresponding collateral amount to
    be provided by AJC Capital in the form of a certificate of deposit in the name of AJC Capital to be held at CNB so long as the LOC
    remains open, including any amounts borrowed and outstanding under the LOC. As consideration for the collateral provided by AJC Capital
    to CNB, Calidi issued 2,000,000 warrants to purchase common stock to AJC Capital (see Note 10). See Note 8 for full disclosures around
    the LOC which remained outstanding as of December 31, 2022 and 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl4173"
          xlink:to="Footnote004216"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl4174"
          xlink:label="xdx2ixbrl4174"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl4174"
          xlink:to="Footnote004216"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004177"
          xlink:label="Fact004177"
          xlink:type="locator"/>
        <link:footnote id="Footnote004219" xlink:label="Footnote004219" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Term
    notes payable, including accrued interest, of approximately $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200501__20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_za0K2u9JwkT8"
  title="Debt including accrued interest">500,000</xhtml:span> issued to AJC Capital in May 2020 with <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200531__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember_zlr51i8CT9Sj"
  title="Warrants to purchase common stock">900,000</xhtml:span> warrants to purchase
    common stock and stated interest rates (see Notes 8 and 10). Term notes payable in principal amount of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_901_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210301__20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zEE9pSCW6e05"
  title="Principal amount">544,000</xhtml:span>, including accrued
    interest, at fair value, issued in March 2021 to Director A with <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_z8SBcKddPaH1"
  title="Warrants to purchase common stock">1,000,000</xhtml:span> warrants to purchase common stock and stated interest
    rates (see Notes 8 and 10). In December 2022, Calidi issued various term notes in the aggregate principal amount of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_pn6n6_c20221201__20221231__us-gaap--LongtermDebtTypeAxis__custom--TermLoanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalDirectorAEAndExecutiveOfficersFamilyOfficeMember_zYmvttXihXNj"
  title="Principal amount">1.0</xhtml:span> million
    to AJC Capital, Directors A, E, and an executive&#x2019;s officer&#x2019;s family office (see Notes 8 and 10). All of the above term
    notes payable, as applicable, remained outstanding as of December 31, 2022 and 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004177"
          xlink:to="Footnote004219"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004178"
          xlink:label="Fact004178"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004178"
          xlink:to="Footnote004219"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl4181"
          xlink:label="xdx2ixbrl4181"
          xlink:type="locator"/>
        <link:footnote id="Footnote004230" xlink:label="Footnote004230" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Principal
    balance on a business loan payable by Calidi to a bank for which AJC Capital is a guarantor to the bank for the loan (see Note 8),
    loan remained outstanding as of December 31, 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl4181"
          xlink:to="Footnote004230"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004182"
          xlink:label="Fact004182"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004182"
          xlink:to="Footnote004230"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004185"
          xlink:label="Fact004185"
          xlink:type="locator"/>
        <link:footnote id="Footnote004231" xlink:label="Footnote004231" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 9 for full disclosures around the SAFE instruments. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004185"
          xlink:to="Footnote004231"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004186"
          xlink:label="Fact004186"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004186"
          xlink:to="Footnote004231"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004189"
          xlink:label="Fact004189"
          xlink:type="locator"/>
        <link:footnote id="Footnote004232" xlink:label="Footnote004232" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Amounts
    owed to AJC Capital for primarily rent expense for temporary use of personal house for company office space in 2020; in addition,
    amounts owed to Director D for certain consulting expenses, included in accounts payable and accrued expenses as of December 31,
    2022 and 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004189"
          xlink:to="Footnote004232"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004190"
          xlink:label="Fact004190"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004190"
          xlink:to="Footnote004232"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004193"
          xlink:label="Fact004193"
          xlink:type="locator"/>
        <link:footnote id="Footnote004233" xlink:label="Footnote004233" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 8 for full disclosures around contingently convertible notes payable, including accrued interest, accounted for using the fair
    value option. Director C is a partner in a partnership agreement with the Calidi investor who holds the contingently convertible
    notes issued by Calidi which may deem Director C&#x2019;s partnership to be the beneficial owner of this contingently convertible
    note as of December 31, 2022 and 2021. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004193"
          xlink:to="Footnote004233"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004194"
          xlink:label="Fact004194"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004194"
          xlink:to="Footnote004233"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004197"
          xlink:label="Fact004197"
          xlink:type="locator"/>
        <link:footnote id="Footnote004234" xlink:label="Footnote004234" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">See
    Note 5 for full disclosure of a settlement liability recorded with a Co-Founder and Former Executive of Calidi. </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004197"
          xlink:to="Footnote004234"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004198"
          xlink:label="Fact004198"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004198"
          xlink:to="Footnote004234"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004201"
          xlink:label="Fact004201"
          xlink:type="locator"/>
        <link:footnote id="Footnote004235" xlink:label="Footnote004235" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On
    February 1, 2022, Calidi appointed a current board member (Director D referenced above), George K. Ng, as President and Chief Operating
    Officer of Calidi under an Employment Agreement (the &#x201c;Ng Agreement&#x201d;). Under the Ng Agreement, Mr. Ng is entitled to a
    base annual salary of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90A_eus-gaap--SalariesAndWages_pp0p0_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zKactbNW1qLj"
  title="Annual salary">450,000</xhtml:span>, a signing bonus of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_904_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pp0p0_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zglwRpk0cMF4"
  title="Bonus payable">300,000</xhtml:span>, payable in three equal monthly installments beginning in May 2022, a
    grant of options to purchase <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z6Xtpx0bcOJ2"
  title="Number of shares, options to purchase">500,000</xhtml:span> shares of Calidi common stock based on standard vesting conditions under the 2019 Plan at an
    exercise price of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90C_eus-gaap--StockOptionExercisePriceIncrease_pid_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zu9E25gI0Xy9"
  title="exercise price">3.86</xhtml:span> per share as determined by the Board of Directors and acceleration of vesting of certain, previously granted
    stock options under the 2019 Plan (see Notes 11 and 15). Mr. Ng is also eligible for an annual bonus of up to <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90B_ecustom--BonusPercentage_iI_pid_dp_uPure_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_zGmRgRw16mFk"
  title="Bonus percentage">35</xhtml:span>% of base salary,
    if approved by the Board of Directors, and standard change in control and severance benefits. As of December 31, 2022, Calidi owed
    the remaining $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220201__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorDMember_z5wcL9Vc5PCh"
  title="Revenue recognized">100,000</xhtml:span> to Mr. Ng for the signing bonus included in related party accrued expenses and other current liabilities.
    </link:footnote>
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        <link:loc
          xlink:href="#Fact004205"
          xlink:label="Fact004205"
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        <link:footnote id="Footnote004248" xlink:label="Footnote004248" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On
    April 1, 2022, Calidi entered into an Advisory Agreement with Scott Leftwich (Director A referenced above), for providing certain
    strategic and advisory services. Director A will receive an advisory fee of $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_906_ecustom--AccruedMonthlyAdvisoryFee_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zq2Cg7eD7Vm8"
  title="Monthly advisory fee">9,166</xhtml:span> per month not to exceed $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_905_ecustom--AccruedAdvisoryFee_pp0p0_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember__srt--RangeAxis__srt--MaximumMember_z88OcHbpuWS9"
  title="Annual advisory fee">120,000</xhtml:span> per annum, accrued
    and payable upon Calidi raising $<xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlbGF0ZWQgUGFydHkgVHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"
  id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220401__20220401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorAMember_zJYWi0ktZnth"
  title="Equity proceeds">10</xhtml:span> million or more in equity proceeds, as defined in the Advisory Agreement. </link:footnote>
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        <link:loc
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        <link:footnote id="Footnote004255" xlink:label="Footnote004255" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In
    October 2022, in order for Calidi to secure and execute the San Diego Lease discussed in Note 14, Mr. Allan Camaisa provided a personal
    Guaranty of Lease of (the &#x201c;Guaranty&#x201d;) up to $<xhtml:span
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  id="xdx_900_ecustom--GuarantyOfLeaseAmount_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__srt--RangeAxis__srt--MaximumMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zlzDQtZkTjP3"
  title="Guaranty of lease amount">900,000</xhtml:span> to the lessor for Calidi&#x2019;s future performance under the San
    Diego Lease agreement. As consideration for the Guaranty, Calidi agreed to pay Mr. Camaisa 10% of the Guaranty amount for the first
    year of the San Diego Lease, and 5% per annum of the Guaranty amount thereafter through the life of the lease, with all amounts accrued
    and payable at the termination of the San Diego Lease or release of Mr. Camaisa from the Guaranty by the lessor, whichever occurs
    first. The amount shown in the table above, represents the present value, including accreted interest as of the period shown, of
    the aggregate $<xhtml:span
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  id="xdx_907_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_pp0p0_c20221001__20221031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AJCCapitalMember__us-gaap--GuaranteeObligationsByNatureAxis__custom--GuarantyMember_zZFfRhoZrjSi"
  title="Lease payment due">225,000</xhtml:span> payment due to Mr. Camaisa upon the release or termination of the Guaranty, which is included noncurrent operating
    lease right-of-use liability. </link:footnote>
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        <link:footnote id="Footnote004382" xlink:label="Footnote004382" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Convertible
    notes payable issued with common stock in lieu of cash interest. See further discussion under Convertible Notes Payable section below.
    </link:footnote>
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        <link:footnote id="Footnote004383" xlink:label="Footnote004383" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Accrued
    interest is included in fair value measurements for contingently convertible notes payable and term notes payable, at fair value,
    as applicable, for the periods presented, respectively. See further disclosures under the fair value option of accounting in Note
    2, Note 4, Note 8, and applicable sections below. </link:footnote>
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        <link:footnote id="Footnote004704" xlink:label="Footnote004704" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Prior
    to the Second Amended Articles and of the <xhtml:span
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  id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20220209_zz3GQ8DD0N4g"
  title="Shares authorised">40,000,000</xhtml:span> total shares of preferred stock authorized, <xhtml:span
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  id="xdx_902_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFq5LcuXtZu8"
  title="Shares issued">9,000,000</xhtml:span> shares were designated
    as Series A preferred stock which may be used in aggregate for purposes of issuances of Series A-1 and Series A-2 convertible preferred
    stock, and <xhtml:span
  class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIFByZWZlcnJlZCBTdG9jayAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"
  id="xdx_90C_eus-gaap--SharesIssued_iI_pid_c20230209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zY9pCupz0Ook"
  title="Shares issued">20,000,000</xhtml:span> were designated as Series B convertible preferred stock. The Series B convertible preferred stock was canceled
    pursuant to the filing of the Second Amended Articles. </link:footnote>
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        <link:loc
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        <link:loc
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        <link:footnote id="Footnote005122" xlink:label="Footnote005122" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Includes
    payments made for operating leases with a term of one year or less. </link:footnote>
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