13D Filing: James E. Flynn and DFB Healthcare Acquisitions Corp.

SCHEDULE 13D

(7) Comprised of 2,500,000 shares held by Deerfield Private
Design Fund IV, L.P., 6,045,652 shares held by Deerfield/RAB Ventures, LLC and 26,087 shares held by Steven Hochberg, an employee
of Deerfield Management Company and a member of the Issuer’s board of directors, for the benefit, and subject to the direction,
of Deerfield Management Company.

(8) Does not include 833,333 shares of common stock issuable
upon exercise of warrants held by Deerfield Private Design Fund IV, L.P. and 4,333,333 shares of common stock issuable upon exercise
of warrants held by Deerfield/RAB Ventures, LLC, which are not presently exercisable and are not exercisable within 60 days from
the date hereof.