We are really excited about that. As I have said in prior calls, we make drug at Harrow for about one out of every five cataract surgeries and so when you think about what that means in terms of numbers, there’s 5 million or so cataract surgeries, it’s about 1 million procedures a year. And so we are of the belief that our customers, many of them will be excited to try an FDA approved product as opposed to the compounded products that we have historically sold. They will also be excited about the opportunity to be — have reimbursement for the topical anesthetic as opposed to having to pay for it out of their capitated fee, which is what happens when an ASC has to purchase a compounded product. Now with respect to the office environment and the permanent J-Code that was issued, because the ASC — in the ASC environment that is a temporary pass-through period.
That is a three-year period and there are about 5 million or so procedures, as I said, that we could impact during that period. But in the office environment, the J-Code itself is permanent and what that allows is for physicians to use the product in that environment and to use the J-Code for payment and there is no limitation in terms of the number of years, unlike that of the ASC environment. Now with respect to the temporary nature of the pass-through code, to be clear. We do intend to demonstrate that we may be able to extend that pass-through payment period as some other products in that environment have been extended, such as, OMIDRIA and DEXTENZA, but we will have to see how that goes. Right now, we are very excited about the three-year temporary pass-through period, as well as the permanent J-Code, in particular to potentially impact the intravitreal injection market, which is about twice the size of the cataract surgery market in terms of unit volumes.
Brooks O’Neil: Great. I am just going to ask two more. I am sure there are other people who want to ask questions. So I will ask one that may be more appropriate for Andrew. But I think I noticed that G&A expenses were up somewhat this quarter and R&D expenses were down. Can you guys just talk a little bit about the dynamics there and what we should expect going forward?
Mark Baum: Andrew, do you want to take that?
Andrew Boll: Yeah. Brooks, good to hear from you. Thanks for the question. Appreciate you always asking me a question. Mark talks a lot. I never get to say much. But anyways, to your question specifically on G&A or SG&A. The expenses were up for the year, which is sort of the trend throughout 2022. We had expenses increase in our SG&A as we prepared for the IHEEZO launch and even as we prepared to kind of bring in these Fab Five products. But, actually, we started to see that settle out a little bit in Q4, so looking at Q3 of 2022, the SG&A expense was slightly down for the quarter, which is great and you kind of see that in our guidance with the — a lot of that new revenue falling to the adjusted EBITDA line. In regards to R&D year-over-year, the big difference there is last year, we had a $3.1 million charge related to a milestone payment for IHEEZO and that milestone payment, because it was prior to IHEEZO being approved, we had to run it through R&D as required in process R&D to have the big difference there.
Brooks O’Neil: Cool. Great. And then the last one for me, I am just curious, as you guys think about the company and the business, you have a lot on your plate, some truly huge opportunities with IHEEZO and the Fab Five and even some of the other formulations that you have introduced. So talk to us about why you feel compelled to pursue additional acquisitions and maybe give us some sense of your confidence that you can put more on the plate and not have crumbs fall off?
