Viracta Therapeutics (VIRX) 10-Q 16 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 11, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Registrant Name	SUNESIS PHARMACEUTICALS INC.
Entity Central Index Key	0001061027
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		18,093,000
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity File Number	000-51531
Entity Tax Identification Number	94-3295878
Entity Address, Address Line One	395 Oyster Point Boulevard
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	South San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94080
City Area Code	650
Local Phone Number	266-3500
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Trading Symbol	SNSS
Title of 12(b) Security	Common Stock, $0.0001 par value
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents		$ 26,048	$ 12,761	[1]
Restricted cash	[1]		5,500
Marketable securities	[1]		16,364
Prepaids and other current assets		1,576	1,697	[1]
Total current assets		27,624	36,322	[1]
Property and equipment, net	[1]		3
Operating lease right-of-use asset		409	817	[1]
Other assets	[1]		98
Total assets		28,033	37,240	[1]
Current liabilities:
Accounts payable		150	791	[1]
Accrued clinical expense		380	521	[1]
Accrued compensation		901	985	[1]
Other accrued liabilities		1,727	1,109	[1]
Notes payable	[1]		5,465
Operating lease liability - current		409	545	[1]
Total current liabilities		3,567	9,416	[1]
Other liabilities	[1]		9
Operating lease liability - long term	[1]		272
Total liabilities		3,567	9,697	[1]
Commitments and contingencies				[1]
Stockholders’ equity:
Convertible preferred stock		5,545	11,769	[1]
Common stock		2	1	[1]
Additional paid-in capital		718,522	698,572	[1]
Accumulated other comprehensive income	[1]		1
Accumulated deficit		(699,603)	(682,800)	[1]
Total stockholders’ equity	[2]	24,466	27,543	[1]
Total liabilities and stockholders’ equity		$ 28,033	$ 37,240	[1]
[1]	The condensed consolidated balance sheet as of December 31, 2019 (as adjusted for the Reverse Split, as defined in Note 2), has been derived from the audited financial statements as of that date included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.
[2]	The condensed consolidated statement of stockholders’ equity has been adjusted to give retroactive effect to the Reverse Split for all periods presented.

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue:
License and other revenue				$ 120
Type of Revenue [Extensible List]				snss:LicenseAndOtherRevenueMember	snss:LicenseAndOtherRevenueMember
Operating expenses:
Research and development		$ 2,157	$ 3,534	$ 10,128	$ 10,465
General and administrative		2,315	2,507	6,607	7,469
Total operating expenses		4,472	6,041	16,735	17,934
Loss from operations		(4,472)	(6,041)	(16,615)	(17,934)
Interest expense		(167)	(71)	(302)	(443)
Other income, net		1	170	114	334
Net loss	[1],[2]	(4,638)	(5,942)	(16,803)	(18,043)
Unrealized loss on available-for-sale securities	[2]			(1)
Comprehensive loss		(4,638)	(5,942)	(16,804)	(18,043)
Basic and diluted loss per common share:
Net loss	[1],[2]	$ (4,638)	$ (5,942)	$ (16,803)	$ (18,043)
Shares used in computing net loss per common share	[1]	15,929	10,507	12,748	7,897
Net loss per common share	[1]	$ (0.29)	$ (0.57)	$ (1.32)	$ (2.28)
[1]	Share and per-share data in the condensed consolidated statement of operations and comprehensive loss have been adjusted to give retroactive effect to the Reverse Split for all periods presented.
[2]	The condensed consolidated statement of stockholders’ equity has been adjusted to give retroactive effect to the Reverse Split for all periods presented.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net loss	$ (16,803)	$ (18,043)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	1,106	1,276
Accretion of investment discounts and depreciation	(41)	6
Amortization of debt discount and debt issuance costs	35	112
Changes in operating assets and liabilities:
Prepaids and other assets	219	(721)
Accounts payable	(641)	(623)
Accrued clinical expense	(141)	44
Accrued compensation	(84)	234
Other accrued liabilities	574	(722)
Net cash used in operating activities	(15,776)	(18,437)
Cash flows from investing activities
Purchases of marketable securities	(747)	(13,080)
Proceeds from maturities of marketable securities	17,154
Net cash provided by (used in) investing activities	16,407	(13,080)
Cash flows from financing activities
Proceeds from notes payable, net of issuance cost		5,453
Principal payments on notes payable	(5,500)	(7,500)
Proceeds from issuance of convertible preferred stock offering, net		12,533
Proceeds from issuance of common stock, net	12,633	32,068
Proceeds from issuance of common stock through controlled equity offering facilities, net		464
Proceeds from exercise of stock options and stock purchase rights	23	36
Net cash provided by financing activities	7,156	43,054
Net increase in cash, cash equivalents and restricted cash	7,787	11,537
Cash, cash equivalents and restricted cash at beginning of period	18,261	13,696
Cash, cash equivalents and restricted cash at end of period	26,048	25,233
Supplemental disclosure of non-cash activities
Conversion of preferred stock to common stock	6,224	21,762
Right-of-use assets obtained in exchange for new operating lease liabilities		1,362
Legal expenses accrued as cost of equity financing	$ 35	$ 33

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands		Total		Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]
Beginning Balance at Dec. 31, 2018	[1]	$ 3,993		$ 20,998		$ 642,464		$ (659,469)
Beginning Balance, shares at Dec. 31, 2018	[1]			18	3,747
Issuance of common and preferred stock in underwritten offering, net of issuance costs	[1]	44,568		$ 12,527	$ 1	32,040
Issuance of common and preferred stock in underwritten offering, net of issuance costs, shares	[1]			25	6,133
Conversion of preferred stock to common stock	[1]			$ (21,762)		21,762
Conversion of preferred stock to common stock, shares	[1]			(23)	1,195
Issuance of common stock from vesting of restricted stock awards	[1]	54				54
Issuance of common stock from vesting of restricted stock awards, shares	[1]				11
Issuance of common stock through controlled equity offering facilities, net of issuance cost	[1]	464				464
Issuance of common stock through controlled equity offering facilities, net of issuance cost, shares	[1]				40
Issuance of common stock under employee stock purchase plans	[1]	36				36
Issuance of common stock under employee stock purchase plans, shares	[1]				6
Stock-based compensation expenses	[1]	1,222				1,222
Net loss	[1]	(18,043)	[2]					(18,043)
Ending Balance at Sep. 30, 2019	[1]	32,294		$ 11,763	$ 1	698,042		(677,512)
Ending Balance, shares at Sep. 30, 2019	[1]			20	11,132
Beginning Balance at Jun. 30, 2019	[1]	11,739		$ 7,113	$ 1	676,195		(671,570)
Beginning Balance, shares at Jun. 30, 2019	[1]			12	7,299
Issuance of common and preferred stock in underwritten offering, net of issuance costs	[1]	26,032		$ 4,650		21,382
Issuance of common and preferred stock in underwritten offering, net of issuance costs, shares	[1]			8	3,833
Stock-based compensation expenses	[1]	465				465
Net loss	[1]	(5,942)	[2]					(5,942)
Ending Balance at Sep. 30, 2019	[1]	32,294		$ 11,763	$ 1	698,042		(677,512)
Ending Balance, shares at Sep. 30, 2019	[1]			20	11,132
Beginning Balance at Dec. 31, 2019	[1]	27,543	[3]	$ 11,769	$ 1	698,572	$ 1	(682,800)
Beginning Balance, shares at Dec. 31, 2019	[1]			20	11,139
Issuance of common and preferred stock in underwritten offering, net of issuance costs	[1]	12,598			$ 1	12,597
Issuance of common and preferred stock in underwritten offering, net of issuance costs, shares	[1]				6,000
Conversion of preferred stock to common stock	[1]			$ (6,224)		6,224
Conversion of preferred stock to common stock, shares	[1]			(10)	947
Issuance of common stock under employee stock purchase plans	[1]	23				23
Issuance of common stock under employee stock purchase plans, shares	[1]				7
Stock-based compensation expenses	[1]	1,106				1,106
Net loss	[1]	(16,803)	[2]					(16,803)
Unrealized loss on available-for-sale securities	[1]	(1)					$ (1)
Ending Balance at Sep. 30, 2020	[1]	24,466		$ 5,545	$ 2	718,522		(699,603)
Ending Balance, shares at Sep. 30, 2020	[1]			10	18,093
Beginning Balance at Jun. 30, 2020	[1]	16,106		$ 11,769	$ 1	699,301		(694,965)
Beginning Balance, shares at Jun. 30, 2020	[1]			20	11,146
Issuance of common and preferred stock in underwritten offering, net of issuance costs	[1]	12,598			$ 1	12,597
Issuance of common and preferred stock in underwritten offering, net of issuance costs, shares	[1]				6,000
Conversion of preferred stock to common stock	[1]			$ (6,224)		6,224
Conversion of preferred stock to common stock, shares	[1]			(10)	947
Stock-based compensation expenses	[1]	400				400
Net loss	[1]	(4,638)	[2]					(4,638)
Ending Balance at Sep. 30, 2020	[1]	$ 24,466		$ 5,545	$ 2	$ 718,522		$ (699,603)
Ending Balance, shares at Sep. 30, 2020	[1]			10	18,093
[1]	The condensed consolidated statement of stockholders’ equity has been adjusted to give retroactive effect to the Reverse Split for all periods presented.
[2]	Share and per-share data in the condensed consolidated statement of operations and comprehensive loss have been adjusted to give retroactive effect to the Reverse Split for all periods presented.
[3]	The condensed consolidated balance sheet as of December 31, 2019 (as adjusted for the Reverse Split, as defined in Note 2), has been derived from the audited financial statements as of that date included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.

Company Overview

Company Overview	9 Months Ended
	Sep. 30, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Company Overview	1. Company Overview Description of Business Sunesis Pharmaceuticals, Inc. (“Sunesis” or the “Company”) is a biopharmaceutical company focused on the development of novel targeted inhibitors for the treatment of hematologic and solid cancers. The Company’s primary activities since incorporation have been conducting research and development internally and through corporate collaborators, in-licensing and out-licensing pharmaceutical compounds and technology, conducting clinical trials, and raising capital. The Company is developing SNS-510, a PDK1 inhibitor licensed from Millennium Pharmaceuticals, Inc. (“Takeda Oncology”), a wholly-owned subsidiary of Takeda Pharmaceutical Company Limited. SNS-510 interaction with PDK1 inhibits both PI3K signaling and PIP3-independent pathways integral to many malignancies, and PDK1 can also be overexpressed in breast, lung, prostate, hematologic and other cancers. Evaluation of SNS-510 in the Eurofins Oncopanel™, a panel of >300 genomically profiled cancer cell lines from diverse tissue origins, indicated that CDKN2A-mutated tumors are particularly sensitive to SNS-510. CDKN2A alterations are common in human cancers and may prove to be useful biomarkers for broad investigation of SNS-510 as a monotherapy and in combination with other anticancer agents. The Company’s second program is vecabrutinib, a selective non-covalent inhibitor of Bruton’s Tyrosine Kinase (“BTK”) with activity against both wild-type and C481S-mutated BTK, the most common mutation associated with resistance to covalent BTK inhibitors. In June 2020, the Company announced that it will not advance its non-covalent BTK inhibitor vecabrutinib in the planned Phase 2 portion of the Phase 1b/2 trial for adults with relapsed or refractory chronic lymphocytic leukemia (“CLL”) and other B-cell malignancies. The decision was made after assessing the totality of the data including the 500 mg cohort, the highest dose studied in the trial, as the Company found insufficient evidence of activity in the BTK-inhibitor resistant disease population to move the program into Phase 2. In July 2020, the Company announced a reduction in workforce of approximately 30% of its headcount to focus on development of its PDK1 inhibitor SNS-510. The Company incurred approximately $0.2 million in severance costs related to the reduction in workforce in the third quarter of 2020. Liquidity and Going Concern The Company has incurred significant losses and negative cash flows from operations since its inception, and as of September 30, 2020, the Company had cash and cash equivalents totaling $26.0 million and an accumulated deficit of $699.6 million. The Company expects to continue to incur significant losses for the foreseeable future as it continues development of its kinase inhibitor pipeline, including its PDK1 inhibitor, SNS-510. The Company’s cash and cash equivalents are not sufficient to support its operations for a period of twelve months from the date these condensed consolidated financial statements are available to be issued. These factors raise substantial doubt about its ability to continue as a going concern. The Company will require additional financing to fund working capital and pay its obligations as they come due. Additional financing might include one or more offerings and one or more of a combination of equity securities, debt arrangements or partnership or licensing collaborations. However, there can be no assurance that the Company will be successful in acquiring additional funding at levels sufficient to fund its operations or on terms favorable to the Company. Additionally, the continued spread of COVID-19 and uncertain market conditions may limit the Company’s ability to access capital. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date its condensed consolidated financial statements for the quarter ended September 30, 2020, are available to be issued. If the Company is unsuccessful in its efforts to raise additional financing or seek other strategic alternatives, the Company might be required to further reduce or cease its operations. The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts of liabilities that may result from uncertainty related to the Company’s ability to continue as a going concern . Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk generally consist of cash and cash equivalents. The Company is exposed to credit risk in the event of default by the institutions holding its cash and cash equivalents to the extent of the amounts recorded in the condensed consolidated balance sheets.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. The condensed consolidated financial statements include all adjustments (consisting only of normal recurring adjustments) that management believes are necessary for a fair presentation of the periods presented. The balance sheet as of December 31, 2019 was derived from the audited consolidated financial statements as of that date. These interim financial results are not necessarily indicative of results to be expected for the full year or any other period. These unaudited condensed consolidated financial statements and the notes accompanying them should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. Reverse Stock Split On September 2, 2020, the Company effected a one-for-ten reverse split of its outstanding common stock (the "Reverse Split"), as previously authorized and approved at the annual meeting of stockholders on June 16, 2020. As a result of the Reverse Split, every ten shares of common stock were combined into one share of common stock. The Reverse Split affected the shares of Company's common stock: (a) outstanding immediately prior to the effective time of the Reverse Split, (b) available for issuance under the Company's equity incentive plans, (c) issuable upon the exercise of outstanding stock options and warrants and (d) issuable upon conversion of the outstanding non-voting Series E and Series F Convertible Preferred Stock. All share and per-share data in the Company’s consolidated financial statements and notes thereto give retroactive effect to the Reverse Split for all periods presented. Adopted Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments Financial Instruments—Credit Losses, Topic 326 Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates Codification Improvements to Topic 326, Financial Instruments—Credit Losses, In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. . In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other options (Subtopic 470-20) and Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40). Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Sunesis Europe Limited, a United Kingdom corporation, and Sunesis Pharmaceuticals (Malta) Ltd., a Malta corporation. All intercompany balances and transactions have been eliminated in consolidation. Significant Estimates and Judgments The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company’s condensed consolidated financial statements and accompanying notes thereto. Actual results could differ materially from these estimates. Estimates, assumptions and judgments made by management include those related to valuation of marketable securities, equity and related instruments, revenue recognition, stock-based compensation and clinical trial accounting Cash Equivalents The Company considers all highly liquid securities with original maturities of three months or less from the date of purchase to be cash equivalents, which generally consist of money market funds, repurchase agreements, and corporate debt securities. Fair Value Measurements The Company measures cash equivalents at fair value on a recurring basis using the following hierarchy to prioritize valuation inputs, in accordance with applicable GAAP: Level 1 - Observable input such as quoted prices (unadjusted) in active markets for identical assets and liabilities that can be accessed at the measurement date; Level 2 - inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly Level 3 - unobservable inputs The Company’s Level 2 valuations of marketable securities, if any, are generally derived from independent pricing services based upon quoted prices in active markets for similar securities, with prices adjusted for yield and number of days to maturity, or based on industry models using data inputs, such as interest rates and prices that can be directly observed or corroborated in active markets. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3, if any. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The carrying amounts of the Company’s financial instruments, including .

Loss per Common Share

Loss per Common Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Loss per Common Share	3. Loss per Common Share Basic loss per common share is calculated by dividing net loss by the weighted-average number of common shares outstanding for the period. Diluted loss per common share is computed by dividing (a) net loss, by (b) the weighted-average number of common shares outstanding for the period plus dilutive potential common shares as determined using the treasury stock method for options and warrants to purchase common stock. The following table represents the potential common shares issuable pursuant to outstanding securities as of the related period end dates that were excluded from the computation of diluted loss per common share because their inclusion would have had an anti-dilutive effect (in thousands): Three and Nine months ended September 30, 2020 2019 Warrants to purchase shares of common stock 21 22 Convertible preferred stock 1,025 1,971 Options to purchase shares of common stock 757 500 Outstanding securities not included in calculations 1,803 2,493

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Financial Instruments	4. Financial Instruments Financial Assets The following tables summarize the estimated fair value of the Company’s financial assets measured on a recurring basis as of the dates indicated (in thousands): September 30, 2020 Input Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Money market funds – classified as cash equivalents Level 1 $ 24,503 $ — $ — $ 24,503 December 31, 2019 Input Level Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Value Money market funds Level 1 $ 3,495 $ — $ — $ 3,495 U.S. Treasury securities Level 1 1,594 1 — 1,595 Repurchase agreements Level 2 5,000 — — 5,000 U.S. corporate debt obligations Level 2 5,155 — — 5,155 U.S. commercial paper Level 2 11,412 — — 11,412 Total available-for-sale securities 26,656 1 — 26,657 Less amounts classified as cash equivalents (10,293 ) — — (10,293 ) Amounts classified as marketable securities $ 16,363 $ 1 $ — $ 16,364 There were no available-for-sale securities in an unrealized loss position as of September 30, 2020 and December 31, 2019. There were no realized gains or losses on the available-for-sale debt securities during the three and nine months ended September 30, 2020 and 2019. Available-for-sale marketable securities at December 31, 2019 had remaining contractual maturities of one year or less.

License Agreements

License Agreements	9 Months Ended
	Sep. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
License Agreements	5. License Agreements Biogen Idec In March 2011, the Company entered into the first amended and restated collaboration agreement with Biogen Idec MA, Inc. (the “Biogen 1st ARCA”), which amended and restated the collaboration agreement with Biogen (the “Biogen OCA”), to provide for the discovery, development and commercialization of small molecule BTK inhibitors. In December 2013, the Company entered into a second amended and restated collaboration agreement with Biogen, to provide the Company with an exclusive worldwide license to develop, manufacture and commercialize vecabrutinib Takeda In March 2011, Takeda Oncology purchased and exclusively licensed Biogen’s rights to a PDK1 inhibitor program and a pan-Raf inhibitor program which were both originally developed through a collaboration agreement between Sunesis and Biogen. In January 2014, the Company entered into an amended and restated license agreement with Takeda Oncology (the “Amended Takeda Agreement”), to provide the Company with an exclusive worldwide license to develop and commercialize preclinical inhibitors of PDK1. In December 2019, the Company partitioned the Amended Takeda Agreement into two separate agreements: (i) an amended and restated license agreement for PDK (the “PDK Agreement”), and (ii) an amended and restated license agreement for RAF (the “Millennium RAF Agreement”). Pursuant to the PDK Agreement, the Company may in the future be required to make up to $9.1 million in pre-commercialization milestone payments depending on its development of PDK1 inhibitors and tiered royalty payments depending on related product sales, if any, in the mid-single digits. DOT-1 In December 2019, Takeda Oncology assigned the Millennium RAF Agreement to DOT-1, a venture capital-funded biopharmaceutical company. The Company entered into a concurrent license agreement with DOT-1. Pursuant to this agreement, the Company received a $2.0 million upfront payment from DOT-1 to grant DOT-1 a worldwide, exclusive license of TAK-580. The agreement also includes up to $57.0 million in pre-commercialization, event-based milestone payments and royalty payments on future sales of TAK-580. The Company recognized the $2.0 million upfront payment as revenue in 2019 upon execution of the contract. All future event-based milestone and royalty payments are considered fully constrained and therefore, no revenue has been recognized during the three and nine months ended September 30, 2020. Denovo In December 2019, the Company entered into the Denovo License Agreement, pursuant to which Sunesis licensed vosaroxin intellectual property to Denovo, received an upfront payment of $0.2 million, and is eligible to receive up to $57.0 million in regulatory and commercial milestones payments and double-digit royalty payments on future sales of vosaroxin. The Company recognized as revenue the $0.1 million of the upfront payment in 2019 and the remaining $0.1 million during the first quarter of 2020 when the identified performance obligation was satisfied. All future event-based milestone and royalty payments are considered fully constrained and therefore, no revenue has been recognized on these fully constrained variable consideration during the three and nine months ended September 30, 2020.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Notes Payable	6. Notes Payable In April 2019, the Company entered into a term loan agreement with Silicon Valley Bank (the “SVB Loan Agreement”), pursuant to which the Company borrowed $5.5 million. In April 2020, the Company entered into a deferral agreement with Silicon Valley Bank (“SVB”), which extended the interest-only payment period through June 30, 2021 and deferred the maturity date of the borrowings to June 1, 2023. In July 2020, the Company repaid in full all outstanding indebtedness and terminated all commitments and obligations under the SVB Loan Agreement. The repayment to SVB was approximately $5.7 million, which satisfied all of the Company’s debt obligations, including a final interest payment equal to 4% of the original principal amount of the borrowing.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Stockholders' Equity	7. Stockholders’ Equity Underwritten Offering In July 2020, the Company completed an underwritten public offering of 5,999,999 shares of its common stock, including the full exercise of the underwriter’ option to purchase 782,608 shares of common stock to cover over-allotments, at a price to the public of $2.30 for each share of common stock. Gross proceeds from the sale were approximately $13.8 million, and net proceeds were approximately $12.6 million. Preferred Stock Conversion In July 2020, the Company issued an aggregate of 946,600 shares of its common stock upon conversion of 1,381 shares of its non-voting Series D Convertible Preferred Stock and 8,085 shares of its non-voting Series E Convertible Preferred Stock. As of September 30, 2020, zero, 1,915 shares, and 8,333 shares of non-voting Series D Convertible Preferred Stock, non-voting Series E Convertible Preferred Stock, and non-voting Series F Convertible Preferred Stock remain outstanding, respectively. Controlled Equity Offerings Cantor Controlled Equity Offering During the three and nine months ended September 30, 2020, no shares of common stock, respectively, were sold under the Controlled Equity Offering SM Aspire Common Stock Purchase Agreement The Common Stock Purchase Agreement (the “CSPA”) with Aspire Capital Fund, LLC (“Aspire”) expired on June 25, 2020 and no shares were issued under the CSPA in 2020 prior to its expiration.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	8. Stock-Based Compensation Employee and non-employee stock-based compensation expense is calculated based on the grant-date fair value of awards ultimately expected to vest, and recognized under the straight-line attribution method, assuming that all stock-based awards will vest. Forfeitures are recognized as they occur. The following table summarizes stock-based compensation expense related to the Company’s stock-based awards for the periods indicated (in thousands): Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Research and development $ 119 $ 104 $ 367 $ 400 General and administrative 79 200 429 614 Employee stock-based compensation expense 198 304 796 1,014 Non-employee stock-based compensation expense 202 161 310 262 Total stock-based compensation expense $ 400 $ 465 $ 1,106 $ 1,276

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	9. Leases The Company’s operating lease obligation s solely ing The lease was entered into in January 2014 and was amended several times since 2014. The cash paid for operating lease liability was $0.2 million and $0.5 million for the three and nine months ended September 30, 2020, respectively. Maturity of lease liability is as follows (in thousands): Through December 31, 2020 $ 147 2021 294 Total rental payments 441 Less imputed interest (32 ) Present value of lease liability $ 409 The Company recognizes rent expense on a straight-line basis. The Company recorded rent expense of $0.1

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. The condensed consolidated financial statements include all adjustments (consisting only of normal recurring adjustments) that management believes are necessary for a fair presentation of the periods presented. The balance sheet as of December 31, 2019 was derived from the audited consolidated financial statements as of that date. These interim financial results are not necessarily indicative of results to be expected for the full year or any other period. These unaudited condensed consolidated financial statements and the notes accompanying them should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.
Reverse Stock Split	Reverse Stock Split On September 2, 2020, the Company effected a one-for-ten reverse split of its outstanding common stock (the "Reverse Split"), as previously authorized and approved at the annual meeting of stockholders on June 16, 2020. As a result of the Reverse Split, every ten shares of common stock were combined into one share of common stock. The Reverse Split affected the shares of Company's common stock: (a) outstanding immediately prior to the effective time of the Reverse Split, (b) available for issuance under the Company's equity incentive plans, (c) issuable upon the exercise of outstanding stock options and warrants and (d) issuable upon conversion of the outstanding non-voting Series E and Series F Convertible Preferred Stock. All share and per-share data in the Company’s consolidated financial statements and notes thereto give retroactive effect to the Reverse Split for all periods presented.
Adopted Accounting Pronouncements	Adopted Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments Financial Instruments—Credit Losses, Topic 326 Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates Codification Improvements to Topic 326, Financial Instruments—Credit Losses, In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. . In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other options (Subtopic 470-20) and Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40).
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Sunesis Europe Limited, a United Kingdom corporation, and Sunesis Pharmaceuticals (Malta) Ltd., a Malta corporation. All intercompany balances and transactions have been eliminated in consolidation.
Significant Estimates and Judgments	Significant Estimates and Judgments The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company’s condensed consolidated financial statements and accompanying notes thereto. Actual results could differ materially from these estimates. Estimates, assumptions and judgments made by management include those related to valuation of marketable securities, equity and related instruments, revenue recognition, stock-based compensation and clinical trial accounting
Cash Equivalents	Cash Equivalents The Company considers all highly liquid securities with original maturities of three months or less from the date of purchase to be cash equivalents, which generally consist of money market funds, repurchase agreements, and corporate debt securities.
Fair Value Measurements	Fair Value Measurements The Company measures cash equivalents at fair value on a recurring basis using the following hierarchy to prioritize valuation inputs, in accordance with applicable GAAP: Level 1 - Observable input such as quoted prices (unadjusted) in active markets for identical assets and liabilities that can be accessed at the measurement date; Level 2 - inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly Level 3 - unobservable inputs The Company’s Level 2 valuations of marketable securities, if any, are generally derived from independent pricing services based upon quoted prices in active markets for similar securities, with prices adjusted for yield and number of days to maturity, or based on industry models using data inputs, such as interest rates and prices that can be directly observed or corroborated in active markets. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3, if any. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The carrying amounts of the Company’s financial instruments, including .

Loss per Common Share (Tables)

Loss per Common Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Schedule of Potential Common Shares Issuable Pursuant to Outstanding Securities Excluded from Computation of Diluted Loss per Common Share	The following table represents the potential common shares issuable pursuant to outstanding securities as of the related period end dates that were excluded from the computation of diluted loss per common share because their inclusion would have had an anti-dilutive effect (in thousands): Three and Nine months ended September 30, 2020 2019 Warrants to purchase shares of common stock 21 22 Convertible preferred stock 1,025 1,971 Options to purchase shares of common stock 757 500 Outstanding securities not included in calculations 1,803 2,493

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value of Company's Financial Assets Measured on Recurring Basis	The following tables summarize the estimated fair value of the Company’s financial assets measured on a recurring basis as of the dates indicated (in thousands): September 30, 2020 Input Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Money market funds – classified as cash equivalents Level 1 $ 24,503 $ — $ — $ 24,503 December 31, 2019 Input Level Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Value Money market funds Level 1 $ 3,495 $ — $ — $ 3,495 U.S. Treasury securities Level 1 1,594 1 — 1,595 Repurchase agreements Level 2 5,000 — — 5,000 U.S. corporate debt obligations Level 2 5,155 — — 5,155 U.S. commercial paper Level 2 11,412 — — 11,412 Total available-for-sale securities 26,656 1 — 26,657 Less amounts classified as cash equivalents (10,293 ) — — (10,293 ) Amounts classified as marketable securities $ 16,363 $ 1 $ — $ 16,364

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock-Based Compensation Expense Related to Company's Stock-Based Awards	The following table summarizes stock-based compensation expense related to the Company’s stock-based awards for the periods indicated (in thousands): Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Research and development $ 119 $ 104 $ 367 $ 400 General and administrative 79 200 429 614 Employee stock-based compensation expense 198 304 796 1,014 Non-employee stock-based compensation expense 202 161 310 262 Total stock-based compensation expense $ 400 $ 465 $ 1,106 $ 1,276

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Maturity of Lease Liability	Maturity of lease liability is as follows (in thousands): Through December 31, 2020 $ 147 2021 294 Total rental payments 441 Less imputed interest (32 ) Present value of lease liability $ 409

Company Overview - Additional I

Company Overview - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	Jul. 31, 2020	Sep. 30, 2020	Dec. 31, 2019	[1]
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Percentage of reduction in workforce	30.00%
Severance costs related to reduction in workforce	$ 200
Cash and cash equivalents		$ 26,048	$ 12,761
Accumulated deficit		$ 699,603	$ 682,800
[1]	The condensed consolidated balance sheet as of December 31, 2019 (as adjusted for the Reverse Split, as defined in Note 2), has been derived from the audited financial statements as of that date included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail)	Sep. 02, 2020	Sep. 30, 2020
ASU 2018-13 [Member]
Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]		true
Change in Accounting Principle, Accounting Standards Update, Adoption Date		Mar. 31, 2020
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]		true
ASU 2016-13 [Member]
Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Early Adoption [true false]		true
ASU 2020-06 [Member]
Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Early Adoption [true false]		true
Common Stock [Member]
Significant Accounting Policies [Line Items]
Reverse stock split		one-for-ten
Conversion ratio	10

Loss per Common Share - Schedul

Loss per Common Share - Schedule of Potential Common Shares Issuable Pursuant to Outstanding Securities Excluded from Computation of Diluted Loss per Common Share (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Outstanding securities not included in calculations	1,803	2,493	1,803	2,493
Warrants to purchase shares of common stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Outstanding securities not included in calculations	21	22	21	22
Options to purchase shares of common stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Outstanding securities not included in calculations	757	500	757	500
Convertible preferred stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Outstanding securities not included in calculations	1,025	1,971	1,025	1,971

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Company's Financial Assets Measured on Recurring Basis (Detail) - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost			$ 26,656
Available-for-sale securities, Gross Unrealized Gains			1
Available-for-sale securities, Estimated Fair Value			26,657
Less amounts classified as cash equivalents, Amortized Cost			(10,293)
Less amounts classified as cash equivalents, Estimated Fair Value			(10,293)
Amounts classified as marketable securities, Amortized Cost			16,363
Amounts classified as marketable securities, Gross Unrealized Gains			1
Amounts classified as marketable securities, Estimated Fair Value	[1]		16,364
Level 1 [Member] | Money market funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost		$ 24,503	3,495
Available-for-sale securities, Estimated Fair Value		$ 24,503	3,495
Level 1 [Member] | U.S. Treasury securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost			1,594
Available-for-sale securities, Gross Unrealized Gains			1
Available-for-sale securities, Estimated Fair Value			1,595
Level 2 [Member] | Repurchase agreements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost			5,000
Available-for-sale securities, Estimated Fair Value			5,000
Level 2 [Member] | U.S. corporate debt obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost			5,155
Available-for-sale securities, Estimated Fair Value			5,155
Level 2 [Member] | U.S. commercial paper [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities, Amortized Cost			11,412
Available-for-sale securities, Estimated Fair Value			$ 11,412
[1]	The condensed consolidated balance sheet as of December 31, 2019 (as adjusted for the Reverse Split, as defined in Note 2), has been derived from the audited financial statements as of that date included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Unrealized gain or loss on available-for-sale securities			$ 0		$ 0
Realized gains or losses on available-for-sale securities	$ 0	$ 0	$ 0	$ 0

License Agreements - Additional

License Agreements - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended			9 Months Ended
	Dec. 31, 2019	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2017	Sep. 30, 2020
Biogen [Member]
Research And Development Arrangement Contract To Perform For Others [Line Items]
Milestone payment				$ 2,500,000
Takeda License Agreements [Member] | License Agreement Terms [Member]
Research And Development Arrangement Contract To Perform For Others [Line Items]
Potential pre-commercialization milestone payments payable	$ 9,100,000
DOT-1 License Agreement [Member] | License Agreement Terms [Member]
Research And Development Arrangement Contract To Perform For Others [Line Items]
Potential pre-commercialization payments receivable	57,000,000
Received recognized on variable considerations		$ 0			$ 0
Upfront payment received	2,000,000
Upfront payment recognized as revenue	2,000,000
Denovo License Agreement [Member] | License Vosaroxin [Member]
Research And Development Arrangement Contract To Perform For Others [Line Items]
Received recognized on variable considerations		$ 0			$ 0
Upfront payment received	200,000
Upfront payment recognized as revenue	100,000		$ 100,000
Regulatory, commercial milestones payments and double-digit royalty payments, receivable	$ 57,000,000

Notes Payable - Additional Info

Notes Payable - Additional Information (Detail) - Silicon Valley Bank [Member] - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2020	Apr. 30, 2020	Apr. 30, 2019
Debt Instrument [Line Items]
Repayments of debt	$ 5.7
Final payment interest fee, percentage	4.00%
Term Loan Agreement [Member]
Debt Instrument [Line Items]
Borrowing amount			$ 5.5
SVB Deferral Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, extended interest-only payments date		Jun. 30, 2021
Maturity date		Jun. 1, 2023

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Jul. 31, 2020	Sep. 30, 2020		Sep. 30, 2020		Sep. 30, 2019
Stockholders Equity [Line Items]
Proceeds from issuance of common stock, net				$ 12,633		$ 32,068
Common Stock [Member]
Stockholders Equity [Line Items]
Conversion of preferred stock to common stock, shares	946,600	947,000	[1]	947,000	[1]	1,195,000	[1]
Series D Convertible Preferred Stock [Member]
Stockholders Equity [Line Items]
Convertible preferred stock, shares converted	1,381
Shares outstanding	0
Series E Convertible Preferred Stock [Member]
Stockholders Equity [Line Items]
Convertible preferred stock, shares converted	8,085
Shares outstanding	1,915
Series F Convertible Preferred Stock [Member]
Stockholders Equity [Line Items]
Shares outstanding	8,333
Underwritten Offering [Member]
Stockholders Equity [Line Items]
Shares of common stock issued	5,999,999
Price per common share	$ 2.30
Proceeds from issuance of common stock, gross	$ 13,800
Proceeds from issuance of common stock, net	$ 12,600
Option To Purchase Shares Of Over-Allotments [Member]
Stockholders Equity [Line Items]
Shares of common stock issued	782,608
Controlled Equity Offering Facilities [Member]
Stockholders Equity [Line Items]
Issuance of common stock, remaining offering value		$ 43,100		$ 43,100
Controlled Equity Offering Facilities [Member] | Common Stock [Member]
Stockholders Equity [Line Items]
Common stock, shares sold		0		0
CSPA [Member] | Aspire [Member] | Registration Rights Agreement [Member]
Stockholders Equity [Line Items]
Common stock, shares sold				0
Date of termination				Jun. 25, 2020
[1]	The condensed consolidated statement of stockholders’ equity has been adjusted to give retroactive effect to the Reverse Split for all periods presented.

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock-Based Compensation Expense Related to Company's Stock-Based Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation, Allocation and Classification in Financial Statements
Total stock-based compensation expense	$ 400	$ 465	$ 1,106	$ 1,276
Employee stock-based compensation expense [Member]
Share-based Compensation, Allocation and Classification in Financial Statements
Total stock-based compensation expense	198	304	796	1,014
Non-employee stock-based compensation expense [Member]
Share-based Compensation, Allocation and Classification in Financial Statements
Total stock-based compensation expense	202	161	310	262
Research and development [Member]
Share-based Compensation, Allocation and Classification in Financial Statements
Total stock-based compensation expense	119	104	367	400
General and administrative [Member]
Share-based Compensation, Allocation and Classification in Financial Statements
Total stock-based compensation expense	$ 79	$ 200	$ 429	$ 614

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Line Items]
Cash paid for operating lease liability	$ 0.2		$ 0.5
Rent expense	$ 0.1	$ 0.1	$ 0.4	$ 0.4
Original Operating Lease [Member]
Leases [Line Items]
Operating lease agreement, original date			2014-01
Fifth Amended Operating Lease [Member]
Leases [Line Items]
Lease expiration date			Jun. 30, 2021
Operating lease agreement, date of amendment			2017-12
Operating lease, property description			The lease was last amended in December 2017 to extend the expiration date to June 30, 2021, with an option to extend the lease for two additional years. The Company did not assume the option to extend the lease term for two additional years in its determination of the lease term as the exercise of the option was not reasonably certain when the lease was last amended in December 2017.
Lessee, operating lease, existence of option to extend [true false]			true
Option to extend the lease			option to extend the lease for two additional years.
Operating lease, renewal term	2 years		2 years
Operating lease, remaining term			9 months

Leases - Schedule of Maturity o

Leases - Schedule of Maturity of Lease Liability (Detail) $ in Thousands	Sep. 30, 2020USD ($)
Leases [Abstract]
2020	$ 147
2021	294
Total rental payments	441
Less imputed interest	(32)
Present value of lease liability	$ 409