BioRestorative Therapies (BRTX) 10-Q 12 Apr 21 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Apr. 07, 2021
Cover [Abstract]
Entity Registrant Name	BioRestorative Therapies, Inc.
Entity Central Index Key	0001505497
Document Type	10-Q
Document Period End Date	Sep. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,175,977,710
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 175,994	$ 1,664
Accounts receivable	15,000	32,000
Prepaid expenses	23,440	35,199
Total Current Assets	214,434	68,863
Equipment, net	28,657	68,402
Right of use asset	502,860	589,894
Intangible assets, net	682,992	739,164
Total Assets	1,428,943	1,466,323
Current Liabilities:
Accounts payable	50,672	1,954,427
Accrued expenses and other current liabilities	86,164	2,921,164
Accrued interest	25,849	697,658
Lease liability	97,081	85,465
Notes payable, net of debt discount of $0 and $1,247,422, respectively		7,145,906
Debtor-in-possession financing	1,114,713
Derivative liabilities		915,959
Total Current Liabilities	1,374,479	13,720,579
Lease liability, net of current portion	447,142	521,890
Liabilities subject to compromise	14,700,000
Total Liabilities	16,521,621	14,242,469
Commitments and Contingencies
Stockholders' Deficit:
Preferred stock, $0.01 par value; Authorized, 20,000,000 shares; none issued and outstanding at September 30, 2020 and December 31, 2019
Common stock, $0.0001 par value; Authorized, 300,000,000,000 shares; Issued and outstanding 1,594,651,383 and 77,851,633, respectively	159,467	7,787
Additional paid in capital	68,829,376	65,786,213
Accumulated deficit	(84,081,521)	(78,570,146)
Total Stockholders' Deficit	(15,092,678)	(12,776,146)
Total Liabilities and Stockholders' Deficit	$ 1,428,943	$ 1,466,323

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Notes payable current, debt discount	$ 0	$ 1,247,422
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000,000	300,000,000,000
Common stock, shares issued	1,594,651,383	77,851,633
Common stock, shares outstanding	1,594,651,383	77,851,633

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Revenues	$ 15,000	$ 38,000	$ 60,000	$ 98,000
Operating expenses:
Marketing and promotion	150	156,179	28,281	280,865
Consulting	33,594	373,975	101,195	1,507,582
Research and development	251,036	409,815	698,917	1,306,544
General and administrative	340,485	917,027	1,129,218	3,279,145
Total operating expenses	625,265	1,856,996	1,957,611	6,374,136
Loss from operations	(610,265)	(1,818,996)	(1,897,611)	(6,276,136)
Other expense:
Interest expense	(42,611)	(394,816)	(345,936)	(1,039,727)
Amortization of debt discount		(1,487,501)	(1,066,526)	(3,221,904)
Loss on extinguishment of notes payable, net		(1,290,623)	(658,152)	(2,291,218)
Change in fair value of derivative liabilites		(65,037)	(2,141,069)	(268,350)
Reorganization items, net	(183,387)		597,919
Total other expense	(225,998)	(3,237,977)	(3,613,764)	(6,821,199)
Net loss	$ (836,263)	$ (5,056,973)	$ (5,511,375)	$ (13,097,335)
Net Loss Per Share
- Basic and Diluted	$ 0	$ (0.23)	$ 0	$ (0.74)
Weighted Average Number of Common Shares Outstanding
- Basic and Diluted	1,594,651,383	21,520,371	1,383,898,879	17,601,908

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 1,173	$ 55,280,045	$ (63,922,256)	$ (8,641,038)
Balance, shares at Dec. 31, 2018	11,728,394
Shares and warrants issued for cash	$ 100	99,900		100,000
Shares and warrants issued for cash, shares	1,000,000
Shares issued in satisfaction of accrued consulting services	$ 1	7,199		7,200
Shares issued in satisfaction of accrued consulting services, shares	10,000
Shares issued in exchange of notes payable and accrued interest	$ 198	1,510,084		1,510,282
Shares issued in exchange of notes payable and accrued interest, shares	1,984,017
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions	$ 1	7,051		7,052
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions, shares	10,000
Reclassification of derivative liabilities to equity		2,517,254		2,517,254
Stock-based compensation: options		729,678		729,678
Net loss			(3,883,172)	(3,883,172)
Balance at Mar. 31, 2019	$ 1,473	60,151,211	(67,805,428)	(7,652,744)
Balance, shares at Mar. 31, 2019	14,732,411
Balance at Dec. 31, 2018	$ 1,173	55,280,045	(63,922,256)	(8,641,038)
Balance, shares at Dec. 31, 2018	11,728,394
Net loss				(13,097,335)
Balance at Sep. 30, 2019	$ 2,371	64,588,687	(77,019,591)	(12,428,533)
Balance, shares at Sep. 30, 2019	23,717,754
Balance at Mar. 31, 2019	$ 1,473	60,151,211	(67,805,428)	(7,652,744)
Balance, shares at Mar. 31, 2019	14,732,411
Shares and warrants issued for cash	$ 119	156,192		156,311
Shares and warrants issued for cash, shares	1,191,111
Shares issued in exchange of notes payable and accrued interest	$ 373	2,063,065		2,063,438
Shares issued in exchange of notes payable and accrued interest, shares	3,726,082
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions	$ 7	54,161		54,168
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions, shares	68,873
Reclassification of derivative liabilities to equity		120,742		120,742
Stock-based compensation: - common stock	$ 8	29,993		30,000
Stock-based compensation: - common stock, shares	75,000
Stock-based compensation: options		442,804		442,804
Net loss			(4,157,190)	(4,157,190)
Balance at Jun. 30, 2019	$ 1,979	63,018,168	(71,962,618)	(8,942,471)
Balance, shares at Jun. 30, 2019	19,793,477
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions	$ 392	1,164,905		1,165,297
Shares issued and recorded as debt discount in connection with notes payable issuances or extensions, shares	3,924,277
Reclassification of derivative liabilities to equity		171,569		171,569
Stock-based compensation: options		234,045		234,045
Net loss			(5,056,973)	(5,056,973)
Balance at Sep. 30, 2019	$ 2,371	64,588,687	(77,019,591)	(12,428,533)
Balance, shares at Sep. 30, 2019	23,717,754
Balance at Dec. 31, 2019	$ 7,787	65,786,213	(78,570,146)	(12,776,146)
Balance, shares at Dec. 31, 2019	77,851,633
Shares and warrants issued for cash	$ 100	9,900		10,000
Shares and warrants issued for cash, shares	1,000,000
Shares issued in exchange of notes payable and accrued interest	$ 151,580	2,407,352		2,558,932
Shares issued in exchange of notes payable and accrued interest, shares	1,515,799,750
Stock-based compensation: options		221,881		221,881
Net loss			(7,550,772)	(7,550,772)
Balance at Mar. 31, 2020	$ 159,467	68,425,346	(86,120,918)	(17,536,105)
Balance, shares at Mar. 31, 2020	1,594,651,383
Balance at Dec. 31, 2019	$ 7,787	65,786,213	(78,570,146)	(12,776,146)
Balance, shares at Dec. 31, 2019	77,851,633
Net loss				(5,511,375)
Balance at Sep. 30, 2020	$ 159,467	68,829,376	(84,081,521)	(15,092,678)
Balance, shares at Sep. 30, 2020	1,594,651,383
Balance at Mar. 31, 2020	$ 159,467	68,425,346	(86,120,918)	(17,536,105)
Balance, shares at Mar. 31, 2020	1,594,651,383
Stock-based compensation: options		219,264		219,264
Net loss			2,875,660	2,875,660
Balance at Jun. 30, 2020	$ 159,467	68,644,610	(83,245,258)	(14,441,181)
Balance, shares at Jun. 30, 2020	1,594,651,383
Stock-based compensation: options		184,766		184,766
Net loss			(836,263)	(836,263)
Balance at Sep. 30, 2020	$ 159,467	$ 68,829,376	$ (84,081,521)	$ (15,092,678)
Balance, shares at Sep. 30, 2020	1,594,651,383

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net Loss	$ (5,511,375)	$ (13,097,335)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,066,526	3,221,904
Accretion of interest expense	2,810,973	375,344
Depreciation and amortization	95,917	161,418
Stock-based compensation	625,911	1,492,527
Loss on extinguishment of note payables, net	658,152	2,291,218
Gain on settlement of payables		(29,300)
Write-off of derivative liabilities	(4,375,231)
Change in fair value of derivative liabilities	2,141,069	268,350
Non-cash effect of righ of use asset	23,902
Changes in operating assets and liabilities:
Accounts receivable	17,000	(9,000)
Prepaid assets and other current assets	11,759	(30,277)
Accounts payable	145,020	(379,028)
Accrued interest, expenses and other current liabilities	898,232	626,436
Net cash used in operating activities	(1,392,145)	(5,107,743)
Cash flows from investing activities:
Purchases of property and equipment		(35,631)
Net cash used in investing activities		(35,631)
Cash flows from financing activities:
Offering costs incurred		(14,428)
Proceeds from notes payable	441,762	8,332,727
Payments on notes payable - principal		(3,536,605)
Payments on notes payable - prepayment premiums		(813,730)
Proceeds from DIP financiing	1,114,713
Sales of common stock and warrants for cash	10,000	1,156,000
Net cash provided by financing activities	1,566,475	5,123,964
Net increase in cash and cash equivalents	174,330	(19,410)
Cash and cash equivalents - beginning of period	1,664	117,523
Cash and cash equivalents - end of period	175,994	98,113
Supplemental cash flow information:
Interest		232,693
Non-cash investing and financing activities:
Shares issued and recorded as debt discount in connection with notes payable issuances and extensions		61,220
Shares issued in exchange for notes payable and accrured interest	2,558,932	4,739,017
Shares and warrants issued in satisfaction of accrued consulting services		7,200
Reclassification of derivative liabilities to equity		2,809,565
Bifurcated embedded conversion options and warrants recorded as derivative liability and debt discount	2,377,818	3,680,226
Sale of warrants recorded as derivative liabilities	10,000
Offering costs in accounts payable and accrued expenses		357,297
Original issue discount in connection with notes payable		547,348
Warrants and options issued for consulting services recorded as derivative liabilities		56,000
Accrued interest reclassified to notes payable principal		$ 23,013

Nature of the Organization and

Nature of the Organization and Business	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of the Organization and Business	NOTE 1 – NATURE OF THE ORGANIZATION AND BUSINESS Corporate History BioRestorative Therapies, Inc. has one wholly-owned subsidiary, Stem Pearls, LLC (“Stem Pearls”). BioRestorative Therapies, Inc. and its subsidiary are referred to collectively as “BRT” or the “Company”. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case (the “Chapter 11 Case”) under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York (the “Bankruptcy Court”). On August 7, 2020 the Company and Auctus Fund, LLC (“Auctus”), the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”) and on October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. See Note 10 – Subsequent Events for additional information. Nature of the Business BRT develops therapeutic products and medical therapies using cell and tissue protocols, primarily involving adult stem cells. BRT’s website is at www.biorestorative.com. BRT is currently developing a Disc/Spine Program referred to as “brtxDISC”. Its lead cell therapy candidate, BRTX-100 Liquidity The accompanying unaudited condensed consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and satisfying liabilities in the normal course of business. At September 30, 2020, the Company had an accumulated deficit of approximately $84,082,000 and working capital deficiency of approximately $15,860,000, which includes liabilities subject to compromise. For the nine months ended September 30, 2020, the Company had a loss from operations of approximately $1,898,000 and negative cash flows from operations of approximately $1,392,000. The Company’s operating activities consume the majority of its cash resources. The Company anticipates that it will continue to incur operating losses as it executes its development plans for 2021, as well as other potential strategic and business development initiatives. In addition, the Company has had and expects to have negative cash flows from operations, at least into the near future. The Company has previously funded, and plans to continue funding, these losses primarily through current cash on hand received subsequent to quarter end and additional infusions of cash from equity and debt financing. The Company believes the following has been able to mitigate the above factors with regards to its ability to continue as a going concern: (i) as part of its Chapter 11 reorganization approximately $14,700,000 in outstanding debt and other liabilities were exchanged for (a) shares of common stock, (b) new convertible notes or (c) new convertible notes and warrants to purchase shares of common stock; (ii) the Company secured DIP financing during its Chapter 11 Case in the amount of $1,189,413, of which $1,114,713 was received prior to September 30, 2020, as well as an aggregate amount of $3,848,548 in debt financing from Auctus and others as part of the Company’s Chapter 11 reorganization, to sustain operations; and (iii) pursuant to the plan of reorganization, Auctus is required to loan to the Company, as needed and subject to the Company becoming current in its SEC reporting obligations, an additional amount equal to $3,500,000, less the amount of Auctus’ DIP financing ($1,226,901, inclusive of accrued interest) and its DIP costs. As a result of the above, the Company believes it has sufficient cash to fund operations for the twelve months subsequent to the filing date. In addition, the Company is seeking further funding to commence and complete a Phase 2 clinical study of the use of BRTX-100. There is no assurance that these funds will be sufficient to enable the Company to fully complete its development activities or attain profitable operations. If the Company is unable to obtain such additional financing on a timely basis the Company may have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced to discontinue its operations and liquidate. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial information as of and for the three and nine months ended September 30, 2020 and 2019 has been prepared in accordance with GAAP for interim financial information and with the instructions to Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of our financial position at such dates and the operating results and cash flows for such periods. Operating results for the three months and nine ended September 30, 2020 are not necessarily indicative of the results that may be expected for the entire year or for any other subsequent interim period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission (the “SEC”). These unaudited financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2019 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 18, 2021. Principles of Consolidation The unaudited condensed consolidated financial statements include include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation. Reclassifications During the nine months ended September 30, 2020, the Company reclassified $2,580,110 related to the write-off of unamortizaed debt discount on convertible notes to reorganization items on the unaudited condensed consolidated statements of operations. This amount was previously recorded as interest expense in the Company’s Quarterly Report on Form 10-Q filed with the SEC on March 29, 2021. This reclassification had no effect on net loss or cash flows as previously reported. Chapter 11 Cases Chapter 11 Accounting The unaudited condensed consolidated financial statements included herein have been prepared as if we were a going concern and in accordance with Accounting Standards Codification (“ASC”) 852, Reorganizations Weak industry conditions in 2019 negatively impacted the Company’s results of operations and cash flows and may continue to do so in the future. In order to decrease the Company’s indebtedness and maintain the Company’s liquidity levels suifficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expendtiures and further reducing its recurring operating expenses. The Company believed that even after taking these actions, it would not have sufficient liquidity to satisfy its debt service obligations and meet its other financial obligations. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”). Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and postpetition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2020. Reorganization items, net for the three and nine months ended September 30, 2020, were ($183,387) and $597,919, respectively, representing cash used in operating activities. Reorganization items, net for the three and nine months ended September 30, 2020, consisted of the following: Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919 Liabilities Subject To Compromise Prepetition unsecured and secured obligation that may be impacted by the Chapter 11 case have been classified as liabilities subject to compromise on the Company’s unaudited condensed consolidated balance sheets. These liabilities are reported at the amounts allowed as claims by the Bankruptcy Court. Liabilities subject to compromise as of September 30, 2020 were $14,700,000, which consisted of: September 30, 2020 Accounts payable $ 2,125,473 Accrued expenses and other current liabilites 3,523,075 Unsecured notes payable 8,021,695 Accrued interest, default interest, default principal 1,029,757 Total liabilities subject to compromise $ 14,700,000 Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions, revenue and expenses and disclosure of contingent liabilities at the date of the unaudited condensed consolidated financial statements. The Company bases its estimates and assumptions on historical experience, known or expected trends and various other assumptions that it believes to be reasonable. As future events and their effects cannot be determined with precision, actual results could differ from these estimates which may cause the Company’s future results to be affected. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the accompanying unaudited condensed consolidated financial statements. Significant estimates include the carrying value of intangible assets, deferred tax asset and valuation allowance, estimated fair value of derivative liabilities stemming from convertible debt securities, and assumptions used in the Black-Scholes-Merton pricing model, such as expected volatility, risk-free interest rate, and expected divided rate. Revenue The Company derives all of its revenue pursuant to a license agreement between the Company and a stem cell treatment company (“SCTC”) entered into in January 2012, as amended in November 2015. Pursuant to the license agreement, the SCTC granted to the Company a license to use certain intellectual property related to, among other things, stem cell disc procedures and the Company has granted to the SCTC a sublicense to use, and the right to sublicense to third parties the right to use, in certain locations in the United States and the Cayman Islands, certain of the licensed intellectual property. In consideration of the sublicenses, the SCTC has agreed to pay the Company royalties on a per disc procedure basis. Practical Expedients As part of ASC Topic 606, the Company has adopted several practical expedients including: ● Significant Financing Component – the Company does not adjust the promised amount of consideration for the effects of a significant financing component since the Company expects, at contract inception, that the period between when the Company transfers a promised good or service to the customer and when the customer pays for that good or service will be one year or less. ● Unsatisfied Performance Obligations – all performance obligations related to contracts with a duration for less than one year, the Company has elected to apply the optional exemption provided in ASC Topic 606 and therefore, is not required to disclose the aggregate amount of transaction price allocated to performance obligations that are unsatisfied or partially satisfied at the end of the reporting period. ● Right to Invoice – the Company has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date. The Company may recognize revenue in the amount to which the entity has a right to invoice. Contract Modifications There were no contract modifications during the three and nine months ended September 30, 2020. Contract modifications are not routine in the performance of the Company’s contracts. Cash The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. There were no cash equivalents as of September 30, 2020 or December 31, 2019. Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances, net of allowances for doubtful accounts. The Company periodically assesses its accounts and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. Payments are generally due within 30 days of invoice. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did not record an allowance for doubtful accounts as of September 30, 2020 and December 31, 2019, respectively. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using straight-line method over the estimated useful lives of the related assets, generally three to fifteen years. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Computer equipment costs are capitalized, as incurred, and depreciated on a straight-line basis over a range of 3 – 5 years. Leasehold improvements are amortized over the lesser of (i) the useful life of the asset, or (ii) the remaining lease term. Maintenance and repairs are charged to expense as incurred. The Company capitalizes cost attributable to the betterment of property and equipment when such betterment extends the useful life of the assets. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Impairment of Long-Lived Assets The Company reviews long-lived assets, including finite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. Intangible Assets The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other. Definite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over which the cash flows from the asset are expected to be generated. Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $28,281 and $280,865 for the nine months ended September 30, 2020 and 2019, respectively. Advertising and marketing expenses were $150 and $156,179 for the three months ended September 30, 2020 and 2019, respectively. The above advertising and marketing expenses are recorded in marketing and promotion on the unaudited condensed consolidated statements of operations. Fair Value Measurements As defined in ASC 820, “Fair Value Measurements and Disclosures,” fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. Level 1: Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2: Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3: Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. See Note 7 – Derivative Liabilities for additional details regarding the valuation technique and assumptions used in valuing Level 3 inputs. Net Loss per Common Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options and warrants are calculated using the treasury stock method. All outstanding convertible notes are considered common stock at the beginning of the period or at the time of issuance, if later, pursuant to the if-converted method. Since the effect of common stock equivalents is anti-dilutive with respect to losses, options, warrants, and convertible notes have been excluded from the Company’s computation of net loss per common share for the nine months ended September 30, 2020 and 2019. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: Three Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 Nine Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 (1) As of September 30, 2019, many of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 110,370,828 shares of common stock reserved for future note conversions as of September 30, 2019, respectively. Stock-based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all stock-based awards made to employees, including employee stock options, in the statements of operations. For stock options issued to employees and members of the board of directors for their services, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised. Pursuant to Accounting Standards Update (“ASU”) 2018-07 Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, the Company accounts for stock options issued to non-employees for their services in accordance ASC 718. The Company uses valuation methods and assumptions to value the stock options that are in line with the process for valuing employee stock options noted above. Since the shares underlying the Company’s 2010 Equity Participation Plan (the “Plan”) are registered, the Company estimates the fair value of the awards granted under the Plan based on the market value of its freely tradable common stock as reported on the OTC Markets. On February 3, 2020, the Company was advised by OTC Markets Group that, based upon the closing bid price of the Company’s common stock being less than $0.001 per share for five consecutive trading days, the Company’s common stock was moved from the OTCQB Market to the Pink Market effective at market open on February 10, 2020. The fair value of the Company’s restricted equity instruments was estimated by management based on observations of the cash sales prices of both restricted shares and freely tradable shares. Awards granted to directors are treated on the same basis as awards granted to employees. Upon the exercise of an option or warrant, the Company issues new shares of common stock out of its authorized shares. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely. Derivative Financial Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) ASC. The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options (“ECOs”) and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. Conversion options are recorded as a discount to the host instrument and are amortized as amortization of debt discount on the unaudited condensed consolidated financial statements over the life of the underlying instrument. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. The Multinomial Lattice Model and Black-Scholes Model were used to estimate the fair value of the ECOs of convertible notes payable, warrants, and stock options that are classified as derivative liabilities on the unaudited condensed consolidated balance sheets. The models include subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the actual volatility during the most recent historical period of time equal to the weighted average life of the instruments. Sequencing Policy Under ASC 815-40-35 (“ASC 815”), the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02”)). The standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use (“ROU”) asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the ROU asset) and interest expense (for interest on the lease liability). This standard, which the Company adopted on January 1, 2019, was applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the unaudited condensed consolidated financial statements. The adoption of ASU 2016 - 02 did not have a material impact on the Company’s unaudited condensed consolidated financial statements and related disclosures. A lease is defined as a contract that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASC 842 and it primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. In accordance with ASC 842, Leases ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Leases in which the Company is the lessee are comprised of office rental. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of 4.25 years as of September 30, 2020. Recently Issued Accounting Standards All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 3 – INTANGIBLE ASSETS The Company is a party to a license agreement with the SCTC (as amended) (the “SCTC Agreement”). Pursuant to the SCTC Agreement, the Company obtained, among other things, a worldwide, exclusive, royalty-bearing license from the SCTC to utilize or sublicense a certain medical device patent for the administration of specific cells and/or cell products to the disc and/or spine (and other parts of the body) and a worldwide (excluding Asia and Argentina), exclusive, royalty-bearing license to utilize or sublicense a certain method for culturing cells. Pursuant to the license agreement with the SCTC, unless certain performance milestones had been or are satisfied, the Company would have been required to pay to the SCTC $150,000 by April 2017 and an additional $250,000 by April 2019 in order to maintain its exclusive rights with regard to the disc/spine technology. In February 2017, the Company received authorization from the Food and Drug Administration (the “FDA”) to proceed with a Phase 2 clinical trial. Based upon such authorization, the Company has satisfied a performance milestone such that the Company was not required to pay to the SCTC a minimum amount of $150,000 by April 2017 to retain exclusive rights with regard to the disc/spine technology. In addition, the Company believes that it has until February 2022 to complete the Phase 2 clinical trial in order to satisfy the final performance milestone such that the Company was not required to pay the additional $250,000 by April 2019 pursuant to the SCTC Agreement to maintain its exclusive rights. Intangible assets consist of the following: Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2019 $ 3,676 $ 1,301,500 $ (491,117 ) $ 814,059 Amortization expense - - (74,895 ) (74,895 ) Balance as of December 31, 2019 3,676 1,301,500 (566,012 ) 739,164 Amortization expense - - (56,172 ) (56,172 ) Balance as of September 30, 2020 $ 3,676 $ 1,301,500 $ (622,184 ) $ 682,992 Weighted average remaining amortization period at September 30, 2020 (in years) 0.25 9.15 Amortization of intangible assets consists of the following: Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2019 $ 2,944 $ 488,173 $ 491,117 Amortization expense 368 74,527 74,895 Balance as of December 31, 2019 3,312 562,700 566,012 Amortization expense 276 55,896 56,172 Balance as of September 30, 2020 $ 3,588 $ 618,596 $ 622,184

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2020
Accrued Liabilities and Other Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	NOTE 4 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of: September 30, 2020 December 31, 2019 Accrued payroll (1) $ - $ 152,308 Accrued research and development expenses (1) - 806,175 Accrued general and administrative expenses (1) 86,164 1,392,743 Accrued director compensation (1) - 557,500 Accrued rent (1) - 12,438 Total accrued expenses $ 86,164 $ 2,921,164 (1) Pursuant to ASC 852, Reorganizations

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Notes Payable	NOTE 5 – NOTES PAYABLE A summary of the notes payable activity during the nine months ended September 30, 2020 is presented below: Related Party Notes Convertible Notes Other Notes Debt Discount Total Outstanding, January 1, 2020 $ 1,285,000 $ 6,768,326 $ 340,000 $ (1,247,420 ) $ 7,145,906 Issuances 353,762 88,000 - - 441,762 Third-party purchases (287,041 ) 287,041 - - - Exchanges for equity - (813,393 ) - 253,654 (559,739 ) Conversions to equity - - - - - Repayments - - - - - Extinguishment of notes payable - - - - - Recognition of debt discount - - - (2,958,796 ) (2,958,796 ) Accretion of interest expense - - - 2,886,036 2,886,036 Amortization of debt discount - - - 1,066,526 1,066,526 Reclassification to liabilities subject to compromise (1,351,721 ) (6,329,974 ) (340,000 ) - (8,021,695 ) Outstanding, September 30, 2020 $ - $ - $ - $ - $ - Chapter 11 Reorganization On March 20, 2020, the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”). Pursuant to the Bankruptcy (see Note 10 – Subsequent Events), for any outstanding principal and interest at the date of the Company’s Chapter 11 petition (except for creditors who provided additional debt financing in connection with the Bankruptcy), 100 shares of the Company’s common stock were issued for each dollar of allowed claim, with such shares subject to leak-out restrictions prohibiting the holder from selling, without the consent of the Company, more than 33% of the issued shares during each of the three initial 30 day periods following the Effective Date. As a result of the Chapter 11 petition, the conversion rights for the notes described in this Note 5 – Notes Payable – Convertible Notes – Embedded Conversion options and Note Provisions were rescinded and were subject to the conversion rights outlined above. As a result of the chapter 11 reorganization, pursuant to ASC 852, Reorganizations Reorganizations Related Party Notes As of September 30, 2020 and December 31, 2019, related party notes consisted of notes payable issued to certain directors of the Company, family members of an officer of the Company, and the Tuxis Trust (the “Trust”). A former director and principal stockholder of the Company (the “Director/Principal Stockholder”) serves as a trustee of the Trust, which was established for the benefit of his immediate family. During the nine months ended September 30, 2020, the Company issued to a former board member notes payable in the aggregate principal amount of $353,762, which bore interest at the rate of 12% per annum and provided for original maturity date of March 10, 2020. As of September 30, 2020, these notes are in default. Subsequent to September 30, 2020, pursuant to the Bankruptcy (See Note 10 - Subsequent Events), these notes were exchanged for a Secured Convertible Note in a principal amount of $490,698. Convertible Notes Issuances During the nine months ended September 30, 2020, the Company issued to a certain lender a convertible note payable in the principal amount of $88,000 for aggregate cash proceeds of $85,000 The difference was recorded as a debt discount and will be amortized over the term of the note. The convertible note bore interest at 10% per annum payable at maturity with an original maturity date of January 31, 2021. The outstanding principal and accrued interest was convertible after 180 days at a conversion price of 61% of the lowest daily volume weighted average price over the twenty days prior to the conversion date. The convertible note contained a cross-default provision and was in default as of September 30, 2020. As a result, the convertible note bore a default interest of 22% per annum. Subsequent to September 30, 2020, pursuant to the Bankruptcy (see Note 10 - Subsequent Events), the convertible note, in the aggregate amount of $155,000 (including principal and accrued interest), was exchanged for 15,500,000 chares of the Company’s common stock. See below within Note 7- Derivative Liabilities for additional details regarding the ECO of the convertible note. Conversions, Exchanges and Other During the nine months ended September 30, 2020, the Company and certain lenders exchanged convertible notes with bifurcated ECOs with an aggegate net carrying amount of $1,580,587 (including an aggregate of $523,516 of principal less debt discount of $234,301, $126,043 of accrued interest and $1,165,329 related to the separated ECOs accounted for as derivative liabilities) for an aggregate of 1,515,799,750 shares of the Company’s common stock at conversion prices ranging from $0.0001 and $0.01 per share. In addition, prior to the Petition Date, certain lenders intended to exchange outstanding debt (inclusive of accrued interest) for shares of the Company’s common stock; however, the Company did not have sufficient shares authorized or reserved to effect the exchanges. As such, the outstanding debt was exchanged as part of the Plan at a rate of 100 shares for each dollar of the allowable claim at the Effective Date. Debtor-in-Possession Financing During the nine months ended September 30, 2020, and subsequent to the Petition Date, in connection with the Chapter 11 Case, the Company received debtor-in-possession loans of $1,114,713 in the aggregate from Auctus. The proceeds from the DIP Funding were used (a) for working capital and other general purposes of the Company; (b) United States Trustee fees; (c) Bankruptcy Court approved professional fees and other administrative expenses arising in the Chapter 11 Case; and (d) interest, fees, costs and expenses incurred in connection with the DIP Funding, including professional fees. The maturity date of the DIP Funding was to be the earliest to occur of (a) July 6, 2020; (b) ten days following entry of an order confirming a chapter 11 plan in the Chapter 11 Case; (c) ten days following the entry of an order approving the sale of the Company or the Company’s assets; or (d) the occurrence of an event of default under the promissory note evidencing the DIP Funding (the “DIP Note”) following any applicable grace or cure periods. Interest on the outstanding principal amount of the DIP Note was to be payable in arrears on the maturity date at the rate of 8% per annum. Upon the occurrence and during the continuance of an event of default, all obligations under the DIP Note were to bear interest at a rate equal to the then current rate plus an additional 2% per annum. Interest expense for the three and nine months ended September 30, 2020, related to the DIP Funding was $19,080 and $25,849, respectively. Pursuant to the Plan, the obligation to Auctus with respect to the DIP Funding has been exchanged for a Second Convertible Note (See Note 10 – Subsequent Events).

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Deficit	NOTE 6 – Stockholders’ DEFICIT Authorized Capital Subsequent to September 30, 2020 and pursuant to the Chapter 11 plan of reorganization (see Note 10 - Subsequent Events), the Company filed a Certificate of Amendment to its Certificate of Incorporation pursuant to which, among other things, the number of shares of common stock authorized to be issued by the Company has been increased to 300,000,000,000 and the par value of the shares of its common stock has been reduced to $0.0001 per share. The effect of the change in par value has been reflected in the statement of changes in stockholders’ deficit for the three and nine months ended September 30, 2020 and 2019. Warrant and Option Valuation The Company has computed the fair value of warrants and options granted using the Black-Scholes option pricing model. The expected term used for warrants and options issued to non-employees is the contractual life and the expected term used for options issued to employees and directors is the estimated period of time that options granted are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee option grants. The Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Common Stock and Warrant Offering During the nine months ended September 30, 2020, the Company issued 1,000,000 shares of the Company’s common stock and a five-year immediately vested warrant for the purchase of 1,000,000 shares of the Company’s common stock with an exercise price of $0.015 per share to a certain investor for gross proceeds of $10,000. The warrants had an aggregate grant date fair value of $10,000. The warrants were subject to the Company’s sequencing policy and, as a result, were initially recorded as derivative liabilities. See Note 7 - Derivative Liabilities for additional details. Warrant Activity Summary In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0 % 1.79% - 1.83 % 1.63% - 1.63 % 1.79% - 2.62 % Contractual term (years) 0.00 5.00 5.00 – 5.00 1.00 - 5.00 Expected volatility 0 % 139 % 202% - 202 % 133% - 150 % The weighted average estimated fair value of warrants granted during the three months ended September 30, 2020 and 2019 was $- and $0.28 per share, respectively. The weighted average estimated fair value of the warrants granted during the nine months ended September 30, 2020 and 2019 was approximately $0.01 and $0.41 per share, respectively. A summary of the warrant activity during the nine months ended September 30, 2020 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2020 8,379,177 $ 1.43 Granted 1,000,000 0.01 Exercised - - Forfeited (1,394,386 ) 1.74 Outstanding, September 30, 2020 7,984,791 $ 1.20 3.3 $ - Exercisable, September 30, 2020 7,984,791 $ 1.20 3.3 $ - The following table presents information related to stock warrants at September 30, 2020: Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $0.00 - $0.015 1,000,000 4.3 1,000,000 $0.20 - $1.99 5,106,746 3.7 5,106,746 $2.00 - $2.99 75,000 3.1 75,000 $3.00 - $3.99 70,000 2.8 70,000 $4.00 - $4.99 1,535,378 1.1 1,535,378 $5.00 - $5.99 182,667 0.7 182,667 $6.00 - $7.99 15,000 0.2 15,000 7,984,791 3.3 7,984,791 Stock Options In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0 % 1.47 % 0 % 1.47% - 2.72 % Contractual term (years) 0.00 10.00 0.00 10.00 Expected volatility 0 % 133 % 0 % 133% - 140 % The Company did not issue stock options during the nine months ended September 30, 2020. The weighted average estimated fair value of the stock options granted during the nine months ended September 30, 2019 was approximately $44,247. A summary of the option activity during the nine months ended September 30, 2020 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2020 4,879,617 $ 0.99 Granted - - Forfeited (12,000 ) 1.98 Outstanding, September 30, 2020 4,867,617 $ 0.98 6.4 $ - Exercisable, September 30, 2020 4,122,956 $ 1.03 6.1 $ - The following table presents information related to stock options at September 30, 2020: Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $0.26 - $0.74 175,000 8.9 175,000 $0.75 - $0.99 4,615,117 6.1 3,863,456 $1.00 - $5.99 5,000 3.7 5,000 $6.00 - $19.99 37,500 3.3 37,500 $20.00 - $30.00 35,000 1.5 35,000 4,867,617 6.1 4,115,956 The following table presents information related to stock option expense: Weighted Average Remaining For the Three Months Ended For the Nine Months Ended Unrecognized at Amortization September 30, September 30, September 30, Period 2020 2019 2020 2019 2020 (Years) Consulting $ 33,594 $ 34,021 $ 100,772 $ 505,669 $ 11,190 0.1 Research and development 32,669 106,085 154,226 352,017 110,038 1.0 General and administrative 118,503 93,939 370,913 548,840 42,224 0.5 $ 184,766 $ 234,045 $ 625,911 $ 1,406,526 $ 163,452 0.8

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liabilities	NOTE 7 – DERIVATIVE LIABILITIES The following table sets forth a summary of the changes in the fair value of Level 3 derivative liabilities that are measured at fair value on a recurring basis: Beginning balance as of January 1, 2020 $ 915,959 Issuance of derivative liabilities 2,483,532 Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges (1,165,329 ) Change in fair value of derivative liabilities 2,141,069 Write-off of derivative liabilities pursuant to ASC 852 (4,375,231 ) Ending balance as of September 30, 2020 $ - In applying the Multinomial Lattice and Black-Scholes option pricing models to derivatives issued and outstanding during the three and nine months ended September 30, 2020 and 2019, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0.00 % 1.54% - 2.16 % 0.06% – 2.16 % 1.54% - 2.62 % Contractual term (years) 0 0.08 - 5.00 0.12 – 5.00 0.02 - 5.00 Expected volatility 0.00 % 91% - 133 % 101% - 133 % 91% - 156 % During the nine months ended September 30, 2020, the Company recorded new derivative liabilities in the aggregate amount of $2,473,532 and $10,000 related to the ECOs of certain convertible notes payable and warrants subject to sequencing, respectively. See Note 5 – Notes Payable – Convertible Notes for additional details. See Note 6 – Stockholders’ Deficit for warrants issued and deemed to be derivative liabilities. During the nine months ended September 30, 2020, the Company extinguished an aggregate of $1,165,329 of derivative liabilities in connection with the exchanges of certain convertible notes payable into shares of the Company’s common stock. See Note 5 – Notes Payable – Conversions, Exchanges and Other for additional details. During the nine months ended September 30, 2020 and prior to the Petition Date, the Company recomputed the fair value of ECOs recorded as derivative liabilities to be $4,375,231. The Company recorded a loss on the change in fair value of these derivative liabilities of $2,141,069. During the nine months ended September 30, 2020 and subsequent to the Petition Date, pursuant to ASC 852, Reorganziations

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 - COMMITMENTS AND CONTINGENCIES Litigation, Claims and Assessments Coventry Enterprises, LLC On February 11, 2020, pursuant to an Order to Show Cause of the United States District Court of the Eastern District of New York (the “Court”), in the matter of Coventry Enterprises, LLC vs. BioRestorative Therapies, Inc., pending the hearing of the plaintiff’s application for a preliminary injunction, the Court issued a temporary restraining order enjoining the Company from issuing any additional shares of stock except for purposes of fulfilling the plaintiff’s share reserve requests or conversion requests until such reserve requests were fulfilled and enjoining the Company from reserving authorized shares for any other party until the plaintiff’s reserve requests were fulfilled. Pursuant to a hearing held on February 13, 2020, the temporary restraining order with regard to the Company issuing shares of common stock was not continued. On March 11, 2020, the Court ordered that the Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the “Board”), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company’s outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company’s then total authorized shares of common stock at 2,000,000,000 shares; and (iv) to call a special meeting of stockholders of the Company, within ten days of the special meeting of the Board and by not later than March 25, 2020, to approve the foregoing. On March 18, 2020, the Board considered the matter, and, based upon the Court order, determined to approve the foregoing items, including the 1,000 to 1 reverse split, subject to the Company having available funds to effectuate such items. As discussed above in this Note 13 under “Chapter 11 Reorganization,” on March 20, 2020, the Company filed a petition commencing its Chapter 1 Case. As of the date of this report, the Company has not effected the reverse split. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. Bonus Accruals As of September 30, 2020 and December 31, 2019, the Company had remaining accruals of approximately $0 and $39,000, respectively, for bonus milestones which were achieved in prior years and remain unpaid. Appointment or Departure of Directors and Certain Officers The Company and Mark Weinreb, its former Chief Executive Officer (“Former CEO”), were parties to an employment agreement that, as amended, was to expire on December 31, 2019. Pursuant to the employment agreement, as amended, in the event that (a) the Former CEO’s employment was terminated by the Company without cause, or (b) the Former CEO terminated his employment for “good reason” (each as defined in the employment agreement), or (c) the term of the Former CEO’s employment agreement was not extended beyond December 31, 2019 and within three months of such expiration date, his employment was terminated by the Company without “cause” or the Former CEO terminated his employment for any reason, the Former CEO was to be entitled to receive severance in an amount equal to his then annual base salary and certain benefits, plus $100,000 (in lieu of bonus). Further, in the event that the Former CEO’s employment was terminated by the Company without cause, or the Former CEO terminated his employment for “good reason”, following a “change in control” (as defined in the employment agreement), the Former CEO would be entitled to receive severance in an amount equal to one and one-half times his then annual base salary and certain benefits, plus $300,000 (in lieu of bonus). Additionally, as part of the amended employment agreement, the Former CEO was entitled to new performance-based cash bonuses payable for the years ending December 31, 2018 and 2019, such that an aggregate of up to 50% of the Former CEO’s then annual base salary per annum could be earned for such year pursuant to the satisfaction of such goals. The Former CEO resigned his employment with the Company on November 16, 2020, the effective date of the Chapter 11 reorganization. Based upon such termination of employment, the Former CEO was entitled to receive his severance of $400,000 and certain benefits plus $100,000, and the option accelerations as discussed above. The severance amount was generally considered an unsecured claim in the Company’s Chapter 11 Case and the Former CEO received shares of the Company’s common stock in exchange for such claim in a manner consistent with other unsecured creditors. On March 16, 2020, the Company and Mark Weinreb, its Chief Executive Officer, entered into an agreement pursuant to which, among other matters, the term of his employment agreement with the Company was extended to the earlier of (i) September 30, 2020 or (ii) the effective date of a plan of liquidation of the Company. Conversion of Convertible Notes During the nine months ended September 30, 2020, certain lenders requested to exchange a portion of their outstanding convertible note principal and accrued interest for shares of the Company’s common stock. As of the Petition Date these shares had yet to be issued to the lenders; however, the shares of the Company’s common stock issued for unsecured claims as part of the Plan to the certain lenders represented the aggregate unsecured claims less the principal and accrued interest that was represented in the uneffected exchanges. The Company believes that there may be a potential contingency related to the non-issued shares that would be settled in shares of the Company’s common stock and not monetary compensation.

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	Note 9 - LEASES With the adoption of ASC 842, operating lease agreements are required to be recognized on the balance sheet as ROU assets and corresponding lease liabilities. The Company is a party to a lease for 6,800 square feet of space located in Melville, New York (the “Melville Lease”) with respect to its corporate and laboratory operations. The Melville Lease was scheduled to expire in March 2020 (subject to extension at the option of the Company for a period of five years) and provided for an annual base rental during the initial term ranging between $132,600 and $149,260. In June 2019, the Company exercised its option to extend the Melville Lease and entered into a lease amendment with the lessor whereby the five-year extension term commenced on January 1, 2020 with annual base rent ranging between $153,748 and $173,060. On August 1, 2019, the Company recognized ROU assets and lease liabilities of $638,246. The Company elected to not recognize ROU assets and lease liabilities arising from short-term office leases (leases with initial terms of twelve months or less, which are deemed immaterial) on the balance sheets. On June 1, 2019, the Company exercised its right to extend its existing lease of office space for an additional five years. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate at August 1, 2019. The weighted average incremental borrowing rate applied was 12%. The following table presents net lease cost and other supplemental lease information: Nine Months Ended September 30 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 115,311 Short term lease cost - Sublease income - Net lease cost $ 115,311 Operating lease – operating cash flows (fixed payments) $ 115,311 Operating lease – operating cash flows (liability reduction) $ 63,132 Non-current leases – right of use assets $ 502,861 Current liabilities – operating lease liabilities $ 97,081 Non-current liabilities – operating lease liabilities $ 447,142 Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the nine months ended September 30, 2020: Fiscal Year Operating Leases Remainder of 2020 $ 38,437 2021 158,372 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 701,029 Amount representing interest (156,806 ) Present value of net future minimum lease payments $ 544,223

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 10 – SUBSEQUENT EVENTS Chapter 11 Reorganization On October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. The material features of the Plan, as amended and confirmed by the Confirmation Order, are as follows: i. Treatment of the financing to the Company by Auctus of up to $7,000,000 which Auctus has provided or committed to provide consisting of the debtor-in-possession loans made to the Company by Auctus during the Chapter 11 Case (the “DIP Funding”) and additional funding as described below. ii. Auctus has provided $3,500,000 in funding to the Company (the “Initial Auctus Funding”) and is to provide, subject to certain conditions, additional funding to the Company, as needed, in an amount equal to $3,500,000, less the sum of the debtor-in-possession loans made to the Company by Auctus during the Chapter 11 Case (inclusive of accrued interest) (approximately $1,227,000 as of the Effective Date) and the costs incurred by Auctus as the debtor-in-possession lender (the “DIP Costs”). In addition, four other persons and entitles (collectively, the “Other Lenders”) who held allowed general unsecured claims provided funding to the Company in the aggregate amount of approximately $348,000 (the “Other Funding” and together with the Initial Auctus Funding, the “Funding”). In consideration of the Funding, the Company has issued the following: a. Secured convertible notes of the Company (each, a “Secured Convertible Note”) in the principal amount equal to the Funding; the payment of the Secured Convertible Notes is secured by the grant of a security interest in substantially all of the Company’s assets; the Secured Convertible Notes have the following features: ● Maturity date of three years following the Effective Date; ● Interest at the rate of 7% per annum; ● The right of the holder to convert the indebtedness into shares of common stock of the Company at a price equal to the volume weighted average price for the common stock over the five trading days immediately preceding the conversion; and ● Mandatory conversion of all indebtedness at such time as the common stock is listed on the Nasdaq Capital Market or another senior exchange on the same terms as provided to investors in connection with a public offering undertaken in connection with such listing; b. Warrants (each, a “Class A Warrant”) to purchase a number of shares of common stock equal to the amount of the Funding provided divided by $0.0005 (a total of 7,000,000,000 Class A Warrants in consideration of the Initial Auctus Funding and a total of approximately 697,000,000 Class A Warrants in the aggregate in consideration of the Other Funding), such Class A Warrants having an exercise price of $0.0005 per share; and c. Warrants (each, a “Class B Warrant” and together with the Class A Warrants, the “Plan Warrants”) to purchase a number of shares of common stock equal to the Funding provided divided by $0.001 (a total of 3,500,000,000 Class B Warrants in consideration of the Initial Auctus Funding and a total of approximately 348,500,000 Class B Warrants in the aggregate in consideration of the Other Funding), such Class B Warrants having an exercise price of $0.001 per share. iii. The obligation to Auctus with respect to the DIP Funding has been exchanged for the following: a. A Secured Convertible Note in the principal amount of approximately $1,349,591 (110% DIP Funding) with a maturity date of November 16, 2023; b. A Class A Warrant to purchase 2,453,802,480 shares of common stock; and c. A Class B Warrant to purchase 1,226,901,240 shares of common stock (as to which 382,226,703 shares of common stock have been exercised on a net exercise basis, pursuant to the terms of the Class B Warrant, with respect to the issuance of 361,176,200 shares of common stock). In addition, Auctus shall be entitled to receive a Secured Convertible Note, a Class A Warrant and a Class B Warrant in exchange for its allowed DIP Costs and allowed Plan costs in a manner in which the DIP Funding was treated. The claim arising from the secured promissory notes of the Company, dated February 20, 2020 and February 26, 2020, in the original principal amounts of $320,200 and $33,562, respectively, issued to John Desmarais (“Desmarais”) (collectively, the “Desmarais Notes”), was treated as an allowed secured claim in the aggregate amount of $490,699 and was exchanged for a Secured Convertible Note in such amount. iv. The claim arising from the promissory note issued in June 2016 by the Company to Desmarais in the original principal amount of $175,000 was treated as an allowed general unsecured claim in the amount of $245,192 and was satisfied and exchanged for 24,519,200 shares of common stock. v. The claim arising from the promissory note issued in June 2016 by the Company to Tuxis Trust, an entity related to Desmarais, in the original principal amount of $500,000 was treated as follows: a. $444,534,43 was treated as an allowed general unsecured claim in such amount and exchanged for 44,453,400 shares of common stock; and b. $309,301 was treated as an allowed secured claim in such amount and exchanged for a Secured Convertible Note in such amount with a maturity date of November 16, 2023. vi. Holders of allowed general unsecured claims (other than Auctus and the Other Lenders) received an aggregate of 1,049,726,797 shares of common stock (in book entry form) in exchange for approximately $10,497,268 in outstanding accounts payable and convertible debt (including accrued interest), with such shares being subject to a leak-out restriction prohibiting each holder from selling, without consent of the Company, more than 33% of its shares during each of the three initial 30 day periods following the Effective Date. vii. Auctus and the Other Lenders have been issued, in respect of their allowed general unsecured claims ($3,261,819 in the case of Auctus and an aggregate of approximately $382,400 in the case of the Other Lenders), a convertible promissory note of the Company (each, an “Unsecured Convertible Note”) in the allowed amount of the claim, which Unsecured Convertible Notes have the following material features: a. Maturity date of three years from the Effective Date; b. Interest at the rate of 5% per annum; c. The right of the holder to convert the indebtedness into shares of common stock at a price equal to the volume weighted average for the common stock over the five trading days immediately preceding the conversion; d. Mandatory conversion of all outstanding indebtedness at such time as the common stock listed on the Nasdaq Capital Market or another senior exchange on the same terms as provided to investors in connection with a public offering undertaken in connection with such listing; and e. A leak-out restriction prohibiting each holder from selling, without the consent of the Company, more than 16.6% of the underlying shares received upon conversion during each of the six initial 30 day periods following the Effective Date. viii. The issuance of (a) the shares of common stock and the Unsecured Convertible Notes to the holders of allowed general unsecured claims and (b) the Secured Convertible Notes and Plan Warrants to Auctus in exchange for the DIP Funding and any common stock into which those Secured Convertible Notes and those Plan Warrants may be converted is exempt from the registration requirements of the Securities Act of 1933, as amended, pursuant to the Bankruptcy Code Section 1145. Such securities shall be freely transferrable subject to Section 1145(b)(i) of the Bankruptcy Code. Pursuant to the Plan, on the Effective Date, the Company filed a Certificate of Amendment to its Certificate of Incorporation pursuant to which, among other things, the number of shares of common stock authorized to be issued by the Company has been increased to 300,000,000,000 and the par value of the shares of common stock has been reduced to $0.0001 per share. Debtor-in-Possession Financing In connection with the Chapter 11 Case, the Company received debtor-in-possession loans of $75,000 in the aggregate from Auctus. The proceeds from the DIP Funding were used (a) for working capital and other general purposes of the Company; (b) United States Trustee fees; (c) Bankruptcy Court approved professional fees and other administrative expenses arising in the Chapter 11 Case; and (d) interest, fees, costs and expenses incurred in connection with the DIP Funding, including professional fees. The maturity date of the DIP Funding was to be the earliest to occur of (a) July 6, 2020; (b) ten days following entry of an order confirming a chapter 11 plan in the Chapter 11 Case; (c) ten days following the entry of an order approving the sale of the Company or the Company’s assets; or (d) the occurrence of an event of default under the promissory note evidencing the DIP Funding (the “DIP Note”) following any applicable grace or cure periods. Interest on the outstanding principal amount of the DIP Note was to be payable in arrears on the maturity date at the rate of 8% per annum. Upon the occurrence and during the continuance of an event of default, all obligations under the DIP Note were to bear interest at a rate equal to the then current rate plus an additional 2% per annum. As discussed above, pursuant to the Plan, the obligation to Auctus with respect to the DIP Funding has been exchanged for a Second Convertible Note. Exercise of Warrants During March 2021, the Company issued an aggregate of 159,233,719 shares of common stock to certain investors, with a fair value of $0.01 per share, as a result of the exercise of warrants associated with the Plan. Appointment or Departure of Directors and Certain Officers On November 16, 2020, as contemplated by the Plan, Mr. Weinreb, A. Jeffrey Radov, Paul Jude Tonna and Robert B. Catell resigned as directors of the Company and Mr. Weinreb resigned as the Company’s President, Chief Executive Officer and Chairman of the Board. Effective as of the Effective Date, as contemplated by the Plan, Lance Alstodt was elected President, Chief Executive Officer, Chairman of the Board and a director of the Company and Francisco Silva, the Company’s Vice President, Research and Development, was elected a director of the Company. On March 18, 2021, Nickolay Kukekov was elected a director of the Company. On March 18, 2021, the Company’s Board of Directors adopted the BioRestorative Therapies, Inc. 2021 Stock Incentive Plan (the “Plan”). Pursuant to the Plan, a total of 4,700,000,000 shares of common stock are authorized to be issued pursuant to the grant of stock options, restricted stock units, restricted stock and stock appreciation rights. On March 18, 2021, the Company and Lance Alstodt, its President, Chief Executive Officer and Chairman of the Board, entered into an employment agreement (the “Alstodt Employment Agreement”) which provides for a term ending on March 18, 2026. Pursuant to the Alstodt Employment Agreement, Mr. Alstodt is entitled to receive initially an annual salary of $250,000. Mr. Alstodt’s annual salary will increase by $50,000 per year. In addition, in the event certain performance goals are met, Mr. Alstodt’s salary will increase by $150,000. The Alstodt Employment Agreement also provides for the grant to Mr. Alstodt pursuant to the Plan of (i) a ten year option for the purchase of 1,173,917,974 shares of common stock of the Company and (ii) 586,958,987 restricted stock units of the Company (“RSUs”). On March 18, 2021, the Company and Francisco Silva, its Vice President, Research and Development, entered into an employment agreement (the “Silva Employment Agreement”) which provides for a term ending on March 18, 2026. Pursuant to the Silva Employment Agreement, Mr. Silva is entitled to receive initially an annual salary of $225,000. Mr. Silva’s annual salary will increase by $50,000 per year. In addition, in the event certain performance goals are met, Mr. Silva’s salary will increase by $150,000. The Silva Employment Agreement also provides for the grant to Mr. Silva pursuant to the Plan of (i) a ten year option for the purchase of 1,173,917,974 shares of common stock of the Company and (ii) 586,958,987 RSUs.

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 information as of and for the three and nine months ended September 30, 2020 and 2019 has been prepared in accordance with GAAP for interim financial information and with the instructions to Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of our financial position at such dates and the operating results and cash flows for such periods. Operating results for the three months and nine ended September 30, 2020 are not necessarily indicative of the results that may be expected for the entire year or for any other subsequent interim period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission (the “SEC”). These unaudited financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2019 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 18, 2021.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements include include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation.
Reclassifications	Reclassifications During the nine months ended September 30, 2020, the Company reclassified $2,580,110 related to the write-off of unamortizaed debt discount on convertible notes to reorganization items on the unaudited condensed consolidated statements of operations. This amount was previously recorded as interest expense in the Company’s Quarterly Report on Form 10-Q filed with the SEC on March 29, 2021. This reclassification had no effect on net loss or cash flows as previously reported.
Chapter 11 Cases	Chapter 11 Cases Chapter 11 Accounting The unaudited condensed consolidated financial statements included herein have been prepared as if we were a going concern and in accordance with Accounting Standards Codification (“ASC”) 852, Reorganizations Weak industry conditions in 2019 negatively impacted the Company’s results of operations and cash flows and may continue to do so in the future. In order to decrease the Company’s indebtedness and maintain the Company’s liquidity levels suifficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expendtiures and further reducing its recurring operating expenses. The Company believed that even after taking these actions, it would not have sufficient liquidity to satisfy its debt service obligations and meet its other financial obligations. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”). Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and postpetition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2020. Reorganization items, net for the three and nine months ended September 30, 2020, were ($183,387) and $597,919, respectively, representing cash used in operating activities. Reorganization items, net for the three and nine months ended September 30, 2020, consisted of the following: Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919 Liabilities Subject To Compromise Prepetition unsecured and secured obligation that may be impacted by the Chapter 11 case have been classified as liabilities subject to compromise on the Company’s unaudited condensed consolidated balance sheets. These liabilities are reported at the amounts allowed as claims by the Bankruptcy Court. Liabilities subject to compromise as of September 30, 2020 were $14,700,000, which consisted of: September 30, 2020 Accounts payable $ 2,125,473 Accrued expenses and other current liabilites 3,523,075 Unsecured notes payable 8,021,695 Accrued interest, default interest, default principal 1,029,757 Total liabilities subject to compromise $ 14,700,000
Use of Estimates	Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions, revenue and expenses and disclosure of contingent liabilities at the date of the unaudited condensed consolidated financial statements. The Company bases its estimates and assumptions on historical experience, known or expected trends and various other assumptions that it believes to be reasonable. As future events and their effects cannot be determined with precision, actual results could differ from these estimates which may cause the Company’s future results to be affected. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the accompanying unaudited condensed consolidated financial statements. Significant estimates include the carrying value of intangible assets, deferred tax asset and valuation allowance, estimated fair value of derivative liabilities stemming from convertible debt securities, and assumptions used in the Black-Scholes-Merton pricing model, such as expected volatility, risk-free interest rate, and expected divided rate.
Revenue	Revenue The Company derives all of its revenue pursuant to a license agreement between the Company and a stem cell treatment company (“SCTC”) entered into in January 2012, as amended in November 2015. Pursuant to the license agreement, the SCTC granted to the Company a license to use certain intellectual property related to, among other things, stem cell disc procedures and the Company has granted to the SCTC a sublicense to use, and the right to sublicense to third parties the right to use, in certain locations in the United States and the Cayman Islands, certain of the licensed intellectual property. In consideration of the sublicenses, the SCTC has agreed to pay the Company royalties on a per disc procedure basis. Practical Expedients As part of ASC Topic 606, the Company has adopted several practical expedients including: ● Significant Financing Component – the Company does not adjust the promised amount of consideration for the effects of a significant financing component since the Company expects, at contract inception, that the period between when the Company transfers a promised good or service to the customer and when the customer pays for that good or service will be one year or less. ● Unsatisfied Performance Obligations – all performance obligations related to contracts with a duration for less than one year, the Company has elected to apply the optional exemption provided in ASC Topic 606 and therefore, is not required to disclose the aggregate amount of transaction price allocated to performance obligations that are unsatisfied or partially satisfied at the end of the reporting period. ● Right to Invoice – the Company has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date. The Company may recognize revenue in the amount to which the entity has a right to invoice. Contract Modifications There were no contract modifications during the three and nine months ended September 30, 2020. Contract modifications are not routine in the performance of the Company’s contracts.
Cash	Cash The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. There were no cash equivalents as of September 30, 2020 or December 31, 2019.
Accounts Receivable	Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances, net of allowances for doubtful accounts. The Company periodically assesses its accounts and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. Payments are generally due within 30 days of invoice. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did not record an allowance for doubtful accounts as of September 30, 2020 and December 31, 2019, respectively.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using straight-line method over the estimated useful lives of the related assets, generally three to fifteen years. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Computer equipment costs are capitalized, as incurred, and depreciated on a straight-line basis over a range of 3 – 5 years. Leasehold improvements are amortized over the lesser of (i) the useful life of the asset, or (ii) the remaining lease term. Maintenance and repairs are charged to expense as incurred. The Company capitalizes cost attributable to the betterment of property and equipment when such betterment extends the useful life of the assets. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, including finite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets.
Intangible Assets	Intangible Assets The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other. Definite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over which the cash flows from the asset are expected to be generated.
Advertising and Marketing Costs	Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $28,281 and $280,865 for the nine months ended September 30, 2020 and 2019, respectively. Advertising and marketing expenses were $150 and $156,179 for the three months ended September 30, 2020 and 2019, respectively. The above advertising and marketing expenses are recorded in marketing and promotion on the unaudited condensed consolidated statements of operations.
Fair Value Measurements	Fair Value Measurements As defined in ASC 820, “Fair Value Measurements and Disclosures,” fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. Level 1: Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2: Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3: Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. See Note 7 – Derivative Liabilities for additional details regarding the valuation technique and assumptions used in valuing Level 3 inputs.
Net Loss Per Common Share	Net Loss per Common Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options and warrants are calculated using the treasury stock method. All outstanding convertible notes are considered common stock at the beginning of the period or at the time of issuance, if later, pursuant to the if-converted method. Since the effect of common stock equivalents is anti-dilutive with respect to losses, options, warrants, and convertible notes have been excluded from the Company’s computation of net loss per common share for the nine months ended September 30, 2020 and 2019. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: Three Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 Nine Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 (1) As of September 30, 2019, many of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 110,370,828 shares of common stock reserved for future note conversions as of September 30, 2019, respectively.
Stock-Based Compensation	Stock-based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all stock-based awards made to employees, including employee stock options, in the statements of operations. For stock options issued to employees and members of the board of directors for their services, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised. Pursuant to Accounting Standards Update (“ASU”) 2018-07 Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, the Company accounts for stock options issued to non-employees for their services in accordance ASC 718. The Company uses valuation methods and assumptions to value the stock options that are in line with the process for valuing employee stock options noted above. Since the shares underlying the Company’s 2010 Equity Participation Plan (the “Plan”) are registered, the Company estimates the fair value of the awards granted under the Plan based on the market value of its freely tradable common stock as reported on the OTC Markets. On February 3, 2020, the Company was advised by OTC Markets Group that, based upon the closing bid price of the Company’s common stock being less than $0.001 per share for five consecutive trading days, the Company’s common stock was moved from the OTCQB Market to the Pink Market effective at market open on February 10, 2020. The fair value of the Company’s restricted equity instruments was estimated by management based on observations of the cash sales prices of both restricted shares and freely tradable shares. Awards granted to directors are treated on the same basis as awards granted to employees. Upon the exercise of an option or warrant, the Company issues new shares of common stock out of its authorized shares.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) ASC. The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options (“ECOs”) and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. Conversion options are recorded as a discount to the host instrument and are amortized as amortization of debt discount on the unaudited condensed consolidated financial statements over the life of the underlying instrument. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. The Multinomial Lattice Model and Black-Scholes Model were used to estimate the fair value of the ECOs of convertible notes payable, warrants, and stock options that are classified as derivative liabilities on the unaudited condensed consolidated balance sheets. The models include subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the actual volatility during the most recent historical period of time equal to the weighted average life of the instruments.
Sequencing Policy	Sequencing Policy Under ASC 815-40-35 (“ASC 815”), the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy.
Leases	Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02”)). The standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use (“ROU”) asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the ROU asset) and interest expense (for interest on the lease liability). This standard, which the Company adopted on January 1, 2019, was applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the unaudited condensed consolidated financial statements. The adoption of ASU 2016 - 02 did not have a material impact on the Company’s unaudited condensed consolidated financial statements and related disclosures. A lease is defined as a contract that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASC 842 and it primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. In accordance with ASC 842, Leases ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Leases in which the Company is the lessee are comprised of office rental. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of 4.25 years as of September 30, 2020.
Recently Issued Accounting Standards	Recently Issued Accounting Standards All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of Reorganization Items, Net	Reorganization items, net for the three and nine months ended September 30, 2020, consisted of the following: Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919
Schedule of Liabilities Subject to Compromise	Liabilities subject to compromise as of September 30, 2020 were $14,700,000, which consisted of: September 30, 2020 Accounts payable $ 2,125,473 Accrued expenses and other current liabilites 3,523,075 Unsecured notes payable 8,021,695 Accrued interest, default interest, default principal 1,029,757 Total liabilities subject to compromise $ 14,700,000
Schedule of Weighted Average Dilutive Common Shares	The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: Three Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 Nine Months Ended September 30, 2020 2019 Options 4,874,617 4,909,618 Warrants 7,984,791 5,804,891 Convertible notes – common stock - 35,373,991 (1) Convertible notes - warrants - 2,776,450 Total 12,859,408 48,864,950 (1) As of September 30, 2019, many of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 110,370,828 shares of common stock reserved for future note conversions as of September 30, 2019, respectively.

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets by Major Class	Intangible assets consist of the following: Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2019 $ 3,676 $ 1,301,500 $ (491,117 ) $ 814,059 Amortization expense - - (74,895 ) (74,895 ) Balance as of December 31, 2019 3,676 1,301,500 (566,012 ) 739,164 Amortization expense - - (56,172 ) (56,172 ) Balance as of September 30, 2020 $ 3,676 $ 1,301,500 $ (622,184 ) $ 682,992 Weighted average remaining amortization period at September 30, 2020 (in years) 0.25 9.15
Schedule of Finite Lived Intangible Assets Amortization Expenses	Amortization of intangible assets consists of the following: Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2019 $ 2,944 $ 488,173 $ 491,117 Amortization expense 368 74,527 74,895 Balance as of December 31, 2019 3,312 562,700 566,012 Amortization expense 276 55,896 56,172 Balance as of September 30, 2020 $ 3,588 $ 618,596 $ 622,184

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Accrued Liabilities and Other Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of: September 30, 2020 December 31, 2019 Accrued payroll (1) $ - $ 152,308 Accrued research and development expenses (1) - 806,175 Accrued general and administrative expenses (1) 86,164 1,392,743 Accrued director compensation (1) - 557,500 Accrued rent (1) - 12,438 Total accrued expenses $ 86,164 $ 2,921,164 (1) Pursuant to ASC 852, Reorganizations

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Notes Payable Activity	A summary of the notes payable activity during the nine months ended September 30, 2020 is presented below: Related Party Notes Convertible Notes Other Notes Debt Discount Total Outstanding, January 1, 2020 $ 1,285,000 $ 6,768,326 $ 340,000 $ (1,247,420 ) $ 7,145,906 Issuances 353,762 88,000 - - 441,762 Third-party purchases (287,041 ) 287,041 - - - Exchanges for equity - (813,393 ) - 253,654 (559,739 ) Conversions to equity - - - - - Repayments - - - - - Extinguishment of notes payable - - - - - Recognition of debt discount - - - (2,958,796 ) (2,958,796 ) Accretion of interest expense - - - 2,886,036 2,886,036 Amortization of debt discount - - - 1,066,526 1,066,526 Reclassification to liabilities subject to compromise (1,351,721 ) (6,329,974 ) (340,000 ) - (8,021,695 ) Outstanding, September 30, 2020 $ - $ - $ - $ - $ -

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Schedule of Warrants Granted Assumptions	In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0 % 1.79% - 1.83 % 1.63% - 1.63 % 1.79% - 2.62 % Contractual term (years) 0.00 5.00 5.00 – 5.00 1.00 - 5.00 Expected volatility 0 % 139 % 202% - 202 % 133% - 150 %
Schedule of Warrant Activity	A summary of the warrant activity during the nine months ended September 30, 2020 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2020 8,379,177 $ 1.43 Granted 1,000,000 0.01 Exercised - - Forfeited (1,394,386 ) 1.74 Outstanding, September 30, 2020 7,984,791 $ 1.20 3.3 $ - Exercisable, September 30, 2020 7,984,791 $ 1.20 3.3 $ -
Schedule of Stock Warrants	The following table presents information related to stock warrants at September 30, 2020: Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $0.00 - $0.015 1,000,000 4.3 1,000,000 $0.20 - $1.99 5,106,746 3.7 5,106,746 $2.00 - $2.99 75,000 3.1 75,000 $3.00 - $3.99 70,000 2.8 70,000 $4.00 - $4.99 1,535,378 1.1 1,535,378 $5.00 - $5.99 182,667 0.7 182,667 $6.00 - $7.99 15,000 0.2 15,000 7,984,791 3.3 7,984,791
Schedule of Stock Option Granted Assumptions	In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0 % 1.47 % 0 % 1.47% - 2.72 % Contractual term (years) 0.00 10.00 0.00 10.00 Expected volatility 0 % 133 % 0 % 133% - 140 %
Schedule of Stock Option Activity	A summary of the option activity during the nine months ended September 30, 2020 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2020 4,879,617 $ 0.99 Granted - - Forfeited (12,000 ) 1.98 Outstanding, September 30, 2020 4,867,617 $ 0.98 6.4 $ - Exercisable, September 30, 2020 4,122,956 $ 1.03 6.1 $ -
Schedule of Stock Option by Exercise Price	The following table presents information related to stock options at September 30, 2020: Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $0.26 - $0.74 175,000 8.9 175,000 $0.75 - $0.99 4,615,117 6.1 3,863,456 $1.00 - $5.99 5,000 3.7 5,000 $6.00 - $19.99 37,500 3.3 37,500 $20.00 - $30.00 35,000 1.5 35,000 4,867,617 6.1 4,115,956
Schedule of Stock Option Expense	The following table presents information related to stock option expense: Weighted Average Remaining For the Three Months Ended For the Nine Months Ended Unrecognized at Amortization September 30, September 30, September 30, Period 2020 2019 2020 2019 2020 (Years) Consulting $ 33,594 $ 34,021 $ 100,772 $ 505,669 $ 11,190 0.1 Research and development 32,669 106,085 154,226 352,017 110,038 1.0 General and administrative 118,503 93,939 370,913 548,840 42,224 0.5 $ 184,766 $ 234,045 $ 625,911 $ 1,406,526 $ 163,452 0.8

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Changes in Fair Value of Level 3 Derivative Liabilities	The following table sets forth a summary of the changes in the fair value of Level 3 derivative liabilities that are measured at fair value on a recurring basis: Beginning balance as of January 1, 2020 $ 915,959 Issuance of derivative liabilities 2,483,532 Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges (1,165,329 ) Change in fair value of derivative liabilities 2,141,069 Write-off of derivative liabilities pursuant to ASC 852 (4,375,231 ) Ending balance as of September 30, 2020 $ -
Summary of Derivative Liabilities Fair Value Assumption	In applying the Multinomial Lattice and Black-Scholes option pricing models to derivatives issued and outstanding during the three and nine months ended September 30, 2020 and 2019, the Company used the following assumptions: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2020 2019 2020 2019 Risk free interest rate 0.00 % 1.54% - 2.16 % 0.06% – 2.16 % 1.54% - 2.62 % Contractual term (years) 0 0.08 - 5.00 0.12 – 5.00 0.02 - 5.00 Expected volatility 0.00 % 91% - 133 % 101% - 133 % 91% - 156 %

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Schedule of Net Lease Cost and Other Supplemental Lease Information	The following table presents net lease cost and other supplemental lease information: Nine Months Ended September 30 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 115,311 Short term lease cost - Sublease income - Net lease cost $ 115,311 Operating lease – operating cash flows (fixed payments) $ 115,311 Operating lease – operating cash flows (liability reduction) $ 63,132 Non-current leases – right of use assets $ 502,861 Current liabilities – operating lease liabilities $ 97,081 Non-current liabilities – operating lease liabilities $ 447,142
Schedule of Future Minimum Payments Under Non-Cancelable Leases for Operating Leases	Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the nine months ended September 30, 2020: Fiscal Year Operating Leases Remainder of 2020 $ 38,437 2021 158,372 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 701,029 Amount representing interest (156,806 ) Present value of net future minimum lease payments $ 544,223

Nature of the Organization an_2

Nature of the Organization and Business (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (84,081,521)		$ (84,081,521)			$ (78,570,146)
Working capital deficiency	15,860,000		15,860,000
Loss from operations	(610,265)	$ (1,818,996)	(1,897,611)	$ (6,276,136)
Negative cash flows from operations			(1,392,145)	$ (5,107,743)
Outstanding debt and other liabilities			14,700,000
Debtor-in-possession financing, amount arranged	1,114,713		1,114,713		$ 1,189,413
Proceeds from debt financings			3,848,548
Proceeds from additional issuance of debt			3,500,000
Accrued interest	$ 1,226,901		$ 1,226,901

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Feb. 03, 2020	Dec. 31, 2019
Write-off of unamortizaed debt discount on convertible notes			$ (2,580,110)
Reorganization items, net	(183,387)		597,919
Liabilities subject to compromise	14,700,000		14,700,000
Cash equivalents
Allowance for doubtful accounts
Impairment of long-lived assets
Advertising and marketing costs	$ 150	$ 156,179	$ 28,281	$ 280,865
Lease Agreement [Member]
Lease remaining term	4 years 2 months 30 days		4 years 2 months 30 days
Minimum [Member]
Property plant and equipment estimated useful lives			3 years
Maximum [Member]
Property plant and equipment estimated useful lives			5 years
Closing bid price					$ 0.001

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Reorganization Items, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Accounting Policies [Abstract]
Professional fees	$ (183,387)		$ (333,077)
Write-off of derivative liability			4,375,231
Default interest and penalties			(864,125)
Unamortized debt discount on convertible notes			(2,580,110)
Total reorganization items, net	$ (183,387)		$ 597,919

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Liabilities Subject to Compromise (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Accounts payable	$ 2,125,473
Accrued expenses and other current liabilities	3,523,075
Unsecured notes payable	8,021,695
Accrued interest, default interest, default principal	1,029,757
Total liabilities subject to compromise	$ 14,700,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Weighted Average Dilutive Common Shares (Details) - shares	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019		Sep. 30, 2020	Sep. 30, 2019
Total potentially dilutive shares	12,859,408	48,864,950		12,859,408	48,864,950
Options [Member]
Total potentially dilutive shares	4,874,617	4,909,618		4,874,617	4,909,618
Warrant [Member]
Total potentially dilutive shares	7,984,791	5,804,891		7,984,791	5,804,891
Convertible Notes - Common Stock [Member]
Total potentially dilutive shares		35,373,991	[1]		35,373,991	[1]
Convertible Notes - Warrants [Member]
Total potentially dilutive shares		2,776,450			2,776,450
[1]	As of September 30, 2019, many of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 110,370,828 shares of common stock reserved for future note conversions as of September 30, 2019, respectively.

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Schedule of Weighted Average Dilutive Common Shares (Details) (Parenthetical)	Sep. 30, 2019shares
Accounting Policies [Abstract]
Common stock, reserved for future issuance	110,370,828

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Feb. 28, 2017	Feb. 28, 2017	Sep. 30, 2020
April 2017 [Member]
Milestones payment		$ 150,000	$ 150,000
April 2019 [Member]
Milestones payment	$ 250,000		$ 250,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets by Major Class (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Finite Lived Intangible Assets, Beginning Balance	$ 739,164	$ 814,059
Finite Lived Intangible Assets, Amortization expense	(56,172)	(74,895)
Finite Lived Intangible Assets, Ending Balance	682,992	739,164
Patents and Trademarks [Member]
Finite Lived Intangible Assets, Beginning Balance	3,676	3,676
Finite Lived Intangible Assets, Amortization expense
Finite Lived Intangible Assets, Ending Balance	$ 3,676	3,676
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)	2 months 30 days
Licenses [Member]
Finite Lived Intangible Assets, Beginning Balance	$ 1,301,500	1,301,500
Finite Lived Intangible Assets, Amortization expense
Finite Lived Intangible Assets, Ending Balance	$ 1,301,500	1,301,500
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)	9 years 1 month 24 days
Accumulated Amortization [Member]
Finite Lived Intangible Assets, Beginning Balance	$ (566,012)	(491,117)
Finite Lived Intangible Assets, Amortization expense	(56,172)	(74,895)
Finite Lived Intangible Assets, Ending Balance	$ (622,184)	$ (566,012)

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Finite Lived Intangible Assets Amortization Expenses (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Patents and Trademarks [Member]
Beginning Balance	$ 3,312	$ 2,944
Amortization expense	276	368
Ending Balance	3,588	3,312
Licenses [Member]
Beginning Balance	562,700	488,173
Amortization expense	55,896	74,527
Ending Balance	618,596	562,700
Accumulated Amortization [Member]
Beginning Balance	566,012	491,117
Amortization expense	56,172	74,985
Ending Balance	$ 622,184	$ 566,012

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($)		Sep. 30, 2020	Dec. 31, 2019
Accrued Liabilities and Other Liabilities [Abstract]
Accrued payroll	[1]		$ 152,308
Accrued research and development expenses	[1]		806,175
Accrued general and administrative expenses	[1]	86,164	1,392,743
Accrued director compensation	[1]		557,500
Deferred rent	[1]		12,438
Total accrued expenses		$ 86,164	$ 2,921,164
[1]	Pursuant to ASC 852, Reorganizations, as of September 30, 2020, the Company reclassified all allowable prepetition claims to liabilities subject to compromise on the consolidated balance sheets.

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	Mar. 31, 2021shares	Aug. 07, 2020shares	Sep. 30, 2019USD ($)	Apr. 08, 2021USD ($)shares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2019USD ($)	Nov. 16, 2020	Jun. 30, 2020USD ($)shares	Dec. 31, 2019USD ($)shares
Debt Instrument [Line Items]
Amortization of debt discount			$ 1,487,501		$ 1,066,526	$ 3,221,904
Debt instrument principal conversion values
Original issuance debt discount					0				$ 1,247,422
Accrued interest					$ 1,226,901
Common stock, shares issued | shares					1,594,651,383				77,851,633
Subsequent Event [Member]
Debt Instrument [Line Items]
Number of shares of common stock issued | shares	159,233,719
Auctus Fund, LLC [Member]
Debt Instrument [Line Items]
Repayments of debt					$ 1,114,713
Reorganization [Member]
Debt Instrument [Line Items]
Number of shares of common stock issued | shares		100
Common stock description		Pursuant to the Bankruptcy (see Note 10 - Subsequent Events), for any outstanding principal and interest at the date of the Company's Chapter 11 petition (except for creditors who provided additional debt financing in connection with the Bankruptcy), 100 shares of the Company's common stock were issued for each dollar of allowed claim, with such shares subject to leak-out restrictions prohibiting the holder from selling, without the consent of the Company, more than 33% of the issued shares during each of the three initial 30 day periods following the Effective Date.
Conversions, Exchanges and Other [Member]
Debt Instrument [Line Items]
Amortization of debt discount					2,583,107
Debt principal amount								$ 523,516
Debt instrument principal conversion values					$ 1,580,587
Original issuance debt discount								234,301
Accrued interest								126,043
Derivative liability								$ 1,165,329
Common stock, shares issued | shares								1,515,799,750
Conversions, Exchanges and Other [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price | $ / shares					$ 0.0001
Conversions, Exchanges and Other [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price | $ / shares					$ 0.01
Related Party Notes [Member] | Former Board [Member]
Debt Instrument [Line Items]
Debt principal amount					$ 353,762
Interest rate					12.00%
Debt maturity date					Mar. 10, 2020
Convertible Notes [Member]
Debt Instrument [Line Items]
Interest rate					10.00%
Debt maturity date					Jan. 31, 2021
Convertible notes payable aggregate principal amount					$ 88,000
Proceeds from convertible debt					$ 85,000
Debt instrument convertible conversion ratio					0.61
Convertible Notes [Member] | Default Rate [Member]
Debt Instrument [Line Items]
Debt instrument interest rate					22.00%
Convertible Notes [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Secured convertible note				$ 490,698
Debt principal amount				$ 155,000
Number of common stock exchanged | shares				15,500,000
DIP Note [Member]
Debt Instrument [Line Items]
Interest rate					8.00%
Additional interest rate per annum					2.00%
Interest expense					$ 19,080	$ 25,849
DIP Note [Member] | Auctus Fund, LLC [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Interest rate							8.00%

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable Activity (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Outstanding beginning		$ 7,145,906
Issuances		441,762
Third-party purchases
Exchanges for equity		(559,739)
Conversions to equity
Repayments
Extinguishment of notes payable
Recognition of debt discount		(2,958,796)
Accretion of interest expense		2,810,973	$ 375,344
Amortization of debt discount	$ 1,487,501	1,066,526	$ 3,221,904
Reclassification to liabilities subject to compromise		(8,021,695)
Outstanding ending
Related Party Notes [Member]
Outstanding beginning		1,285,000
Issuances		353,762
Third-party purchases		(287,041)
Exchanges for equity
Conversions to equity
Repayments
Extinguishment of notes payable
Recognition of debt discount
Accretion of interest expense
Amortization of debt discount
Reclassification to liabilities subject to compromise		(1,351,721)
Outstanding ending
Convertible Notes [Member]
Outstanding beginning		6,768,326
Issuances		88,000
Third-party purchases		287,041
Exchanges for equity		(813,393)
Conversions to equity
Repayments
Extinguishment of notes payable
Recognition of debt discount
Accretion of interest expense
Amortization of debt discount
Reclassification to liabilities subject to compromise		(6,329,974)
Outstanding ending
Other Notes [Member]
Outstanding beginning		340,000
Issuances
Third-party purchases
Exchanges for equity
Conversions to equity
Repayments
Extinguishment of notes payable
Recognition of debt discount
Accretion of interest expense
Amortization of debt discount
Reclassification to liabilities subject to compromise		(340,000)
Outstanding ending
Debt Discount [Member]
Outstanding beginning		(1,247,420)
Issuances
Third-party purchases
Exchanges for equity		253,654
Conversions to equity
Repayments
Extinguishment of notes payable
Recognition of debt discount		(2,958,796)
Accretion of interest expense		2,886,036
Amortization of debt discount		1,066,526
Reclassification to liabilities subject to compromise
Outstanding ending

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Number of shares of common stock authorized	300,000,000,000		300,000,000,000
Common stock, par value	$ 0.0001		$ 0.0001		$ 0.0001
Warrant term	3 years 3 months 19 days		3 years 3 months 19 days
Warrants to purchase common stock	7,984,791		7,984,791
Warrants [Member]
Weighted average estimated fair value of warrants granted per share		$ 0.28	$ 0.01	$ 0.41
Stock Option [Member]
Weighted average estimated fair value of options granted			$ 44,247
Common Stock and Warrant Offering [Member]
Number of shares of common stock issued			1,000,000
Aggregate gross proceeds of warrants			$ 10,000
Fair value adjustment of warrants			$ 10,000
Common Stock and Warrant Offering [Member] | Five-Year Immediately Vested [Member]
Warrant term	5 years		5 years
Warrants to purchase common stock	1,000,000		1,000,000
Exercise price per share	$ 0.015		$ 0.015

Stockholders' Deficit - Schedul

Stockholders' Deficit - Schedule of Warrants Granted Assumptions (Details) - Warrant [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Risk free interest rate	0.00%
Contractual term (years)	0 years	5 years
Expected volatility	0.00%	139.00%
Minimum [Member]
Risk free interest rate		1.79%	1.63%	1.79%
Contractual term (years)			5 years	1 year
Expected volatility			202.00%	133.00%
Maximum [Member]
Risk free interest rate		1.83%	1.63%	2.62%
Contractual term (years)			5 years	5 years
Expected volatility			202.00%	150.00%

Stockholders' Deficit - Sched_2

Stockholders' Deficit - Schedule of Warrant Activity (Details)	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares
Number of Warrants Exercisable, Balance	4,115,956
Warrant [Member]
Number of Warrants Outstanding, Beginning Balance	8,379,177
Number of Warrants Outstanding, Granted	1,000,000
Number of Warrants Outstanding, Exercised
Number of Warrants Outstanding, Forfeited	(1,394,386)
Number of Warrants Outstanding, Ending Balance	7,984,791
Number of Warrants Exercisable, Balance	7,984,791
Weighted Average Exercise Price Outstanding, Beginning Balance | $ / shares	$ 1.43
Weighted Average Exercise Price Outstanding, Granted | $ / shares	0.01
Weighted Average Exercise Price Outstanding, Exercised | $ / shares
Weighted Average Exercise Price Outstanding, Forfeited | $ / shares	1.74
Weighted Average Exercise Price Outstanding, Ending Balance | $ / shares	1.20
Weighted Average Exercise Price Exercisable, Balance | $ / shares	$ 1.20
Weighted Average Remaining Life In Years Outstanding	3 years 3 months 19 days
Weighted Average Remaining Life In Years Exercisable	3 years 3 months 19 days
Aggregate Intrinsic Value, Outstanding | $
Aggregate Intrinsic Value, Exercisable | $

Stockholders' Deficit - Sched_3

Stockholders' Deficit - Schedule of Stock Warrants (Details)	Sep. 30, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	7,984,791
Warrants Exercisable, Weighted Average Remaining Life In Years	3 years 3 months 19 days
Warrants Exercisable, Exercisable Number of Warrants	7,984,791
Exercise Price One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	1,000,000
Warrants Exercisable, Weighted Average Remaining Life In Years	4 years 3 months 19 days
Warrants Exercisable, Exercisable Number of Warrants	1,000,000
Exercise Price One [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 0
Exercise Price One [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 0.015
Exercise Price Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	5,106,746
Warrants Exercisable, Weighted Average Remaining Life In Years	3 years 8 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	5,106,746
Exercise Price Two [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 0.20
Exercise Price Two [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 1.99
Exercise Price Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	75,000
Warrants Exercisable, Weighted Average Remaining Life In Years	3 years 1 month 6 days
Warrants Exercisable, Exercisable Number of Warrants	75,000
Exercise Price Three [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 2
Exercise Price Three [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 2.99
Exercise Price Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	70,000
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years 9 months 18 days
Warrants Exercisable, Exercisable Number of Warrants	70,000
Exercise Price Four [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 3
Exercise Price Four [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 3.99
Exercise Price Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	1,535,378
Warrants Exercisable, Weighted Average Remaining Life In Years	1 year 1 month 6 days
Warrants Exercisable, Exercisable Number of Warrants	1,535,378
Exercise Price Five [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 4
Exercise Price Five [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 4.99
Exercise Price Six [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	182,667
Warrants Exercisable, Weighted Average Remaining Life In Years	8 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	182,667
Exercise Price Six [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 5
Exercise Price Six [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 5.99
Exercise Price Seven [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number of Warrants	15,000
Warrants Exercisable, Weighted Average Remaining Life In Years	2 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	15,000
Exercise Price Seven [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 6
Exercise Price Seven [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 7.99

Stockholders' Deficit - Sched_4

Stockholders' Deficit - Schedule of Stock Option Granted Assumptions (Details) - Stock Option [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Risk free interest rate	0.00%	1.47%	0.00%
Contractual term (years)	0 years	10 years	0 years	10 years
Expected volatility	0.00%	133.00%	0.00%
Minimum [Member]
Risk free interest rate				1.47%
Expected volatility				133.00%
Maximum [Member]
Risk free interest rate				2.72%
Expected volatility				140.00%

Stockholders' Deficit - Sched_5

Stockholders' Deficit - Schedule of Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares
Stockholders' Equity Note [Abstract]
Number of Options Outstanding Beginning | shares	4,879,617
Number of Options Granted | shares
Number of Options Forfeited | shares	(12,000)
Number of Options Outstanding Ending | shares	4,867,617
Number of Options Exercisable Ending | shares	4,122,956
Weighted Average Exercise Price Outstanding Beginning | $ / shares	$ 0.99
Weighted Average Exercise Price Granted | $ / shares
Weighted Average Exercise Price Forfeited | $ / shares	1.98
Weighted Average Exercise Price Outstanding Ending | $ / shares	0.98
Weighted Average Exercise Price Exercisable Ending | $ / shares	$ 1.03
Weighted Average Remaining Life In Years Outstanding Ending	6 years 4 months 24 days
Weighted Average Remaining Life In Years Exercisable Ending	6 years 1 month 6 days
Aggregate Intrinsic Value Outstanding Ending | $
Aggregate Intrinsic Value Exercisable Ending | $

Stockholders' Deficit - Sched_6

Stockholders' Deficit - Schedule of Stock Option by Exercise Price (Details)	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Outstanding Number of Options	4,867,617
Options Exercisable, Weighted Average Remaining Life In Years	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	4,115,956
Exercise Price One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 0.26
Options Outstanding, Exercise Price, Upper | $ / shares	$ 0.74
Options Outstanding, Outstanding Number of Options	175,000
Options Exercisable, Weighted Average Remaining Life In Years	8 years 10 months 25 days
Options Exercisable, Exercisable Number of Options	175,000
Exercise Price Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 0.75
Options Outstanding, Exercise Price, Upper | $ / shares	$ 0.99
Options Outstanding, Outstanding Number of Options	4,615,117
Options Exercisable, Weighted Average Remaining Life In Years	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	3,863,456
Exercise Price Three [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 1
Options Outstanding, Exercise Price, Upper | $ / shares	$ 5.99
Options Outstanding, Outstanding Number of Options	5,000
Options Exercisable, Weighted Average Remaining Life In Years	3 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	5,000
Exercise Price Four [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 6
Options Outstanding, Exercise Price, Upper | $ / shares	$ 19.99
Options Outstanding, Outstanding Number of Options	37,500
Options Exercisable, Weighted Average Remaining Life In Years	3 years 3 months 19 days
Options Exercisable, Exercisable Number of Options	37,500
Exercise Price Five [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 20
Options Outstanding, Exercise Price, Upper | $ / shares	$ 30
Options Outstanding, Outstanding Number of Options	35,000
Options Exercisable, Weighted Average Remaining Life In Years	1 year 5 months
Options Exercisable, Exercisable Number of Options	35,000

Stockholders' Deficit - Sched_7

Stockholders' Deficit - Schedule of Stock Option Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Stock-based compensation expense	$ 184,766	$ 234,045	$ 625,911	$ 1,406,526
Unrecognized expense	163,452		$ 163,452
Weighted Average Remaining Amortization Period (Years)			9 months 18 days
Consulting Expenses [Member] | Options [Member]
Stock-based compensation expense	33,594	34,021	$ 100,772	505,669
Unrecognized expense	11,190		$ 11,190
Weighted Average Remaining Amortization Period (Years)			1 month 6 days
Research and Development Expense [Member] | Options [Member]
Stock-based compensation expense	32,669	106,085	$ 154,226	352,017
Unrecognized expense	110,038		$ 110,038
Weighted Average Remaining Amortization Period (Years)			1 year
General and Administrative Expense [Member] | Options [Member]
Stock-based compensation expense	118,503	$ 93,939	$ 370,913	$ 548,840
Unrecognized expense	$ 42,224		$ 42,224
Weighted Average Remaining Amortization Period (Years)			6 months

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative)	9 Months Ended
	Sep. 30, 2020USD ($)
Extinguishment of derivative liabilities in connection with convertible note repayments, conversions and exchanges	$ 1,165,329
Gain on derivative liabilities	2,141,069
Embedded Conversion Options [Member]
Fair value of derivative liabilities	4,375,231
Gain on derivative liabilities	2,141,069
Warrant [Member]
Derivative liabilities	10,000
Convertible Notes [Member]
Derivative liabilities	$ 2,473,532

Derivative Liabilities - Summar

Derivative Liabilities - Summary of Changes in Fair Value of Level 3 Derivative Liabilities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative liabilities, beginning balance	$ 915,959
Issuance of derivative liabilities	2,483,532
Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges	(1,165,329)
Change in fair value of derivative liabilities	2,141,069
Write-off of derivative liabilities pursuant to ASC 852	(4,375,231)
Derivative liabilities, ending balance

Derivative Liabilities - Summ_2

Derivative Liabilities - Summary of Derivative Liabilities Fair Value Assumption (Details) - Valuation Technique, Option Pricing Model [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Risk Free Interest Rate [Member]
Derivatives, fair value measurement input, percentages	0.00%
Risk Free Interest Rate [Member] | Minimum [Member]
Derivatives, fair value measurement input, percentages		1.54%	0.06%	1.54%
Risk Free Interest Rate [Member] | Maximum [Member]
Derivatives, fair value measurement input, percentages		2.16%	2.16%	2.62%
Expected Term [Member]
Derivatives, fair value measurement input, term	0 years
Expected Term [Member] | Minimum [Member]
Derivatives, fair value measurement input, term		29 days	1 month 13 days	7 days
Expected Term [Member] | Maximum [Member]
Derivatives, fair value measurement input, term		5 years	5 years	5 years
Expected Volatility [Member]
Derivatives, fair value measurement input, percentages	0.00%
Expected Volatility [Member] | Minimum [Member]
Derivatives, fair value measurement input, percentages		91.00%	101.00%	91.00%
Expected Volatility [Member] | Maximum [Member]
Derivatives, fair value measurement input, percentages		156.00%	133.00%	156.00%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Nov. 16, 2020	Mar. 11, 2020	Dec. 31, 2019	Sep. 30, 2020
Common stock authorized		2,000,000,000	300,000,000,000	300,000,000,000
Reverse stock split description		The Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the "Board"), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company's outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company's then total authorized shares of common stock at 2,000,000,000 shares; and (iv) to call a special meeting of stockholders of the Company, within ten days of the special meeting of the Board and by not later than March 25, 2020, to approve the foregoing. On March 18, 2020, the Board considered the matter, and, based upon the Court order, determined to approve the foregoing items, including the 1,000 to 1 reverse split, subject to the Company having available funds to effectuate such items.
Subsequent Event [Member]
Common stock authorized	300,000,000,000
Chief Executive Officer [Member]
Severance costs			$ 100,000
Annual base salary			300,000
Chief Executive Officer [Member] | Subsequent Event [Member]
Severance costs	$ 400,000
Certain benefits plus	$ 100,000
Bonus Accruals [Member]
Accrued bonus			$ 39,000	$ 0

Leases (Details Narrative)

Leases (Details Narrative)	Jun. 01, 2019	Jun. 30, 2019USD ($)	Sep. 30, 2020USD ($)ft²	Dec. 31, 2019USD ($)	Aug. 02, 2019USD ($)
ROU assets			$ 502,860	$ 589,894
Lease liabilities			$ 544,223
Additional term for existing lease of office space	5 years
Weighted average incremental borrowing rate			12.00%
ASC 842 [Member]
ROU assets					$ 638,246
Lease liabilities					$ 638,246
Melville Lease [Member]
Area of land | ft²			6,800
Lease expire date			Mar. 31, 2020
Lease description		The Company exercised its option to extend the Melville Lease and entered into a lease amendment with the lessor whereby the five-year extension term commenced on January 1, 2020	The Company exercised its option to extend the Melville Lease and entered into a lease amendment with the lessor whereby the five-year extension term commenced on January 1, 2020
Rent expense			$ 0
Melville Lease [Member] | Minimum [Member]
Rent expense		$ 153,748	132,600
Melville Lease [Member] | Maximum [Member]
Rent expense		$ 173,060	$ 149,260

Leases - Schedule of Net Lease

Leases - Schedule of Net Lease Cost and Other Supplemental Lease Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease cost (cost resulting from lease payments)	$ 115,311
Short term lease cost
Sublease income
Net lease cost	115,311
Operating lease - operating cash flows (fixed payments)	115,311
Operating lease - operating cash flows (liability reduction)	63,132
Non-current leases - right of use assets	502,860	$ 589,894
Current liabilities - operating lease liabilities	97,081	85,465
Non-current liabilities - operating lease liabilities	$ 447,142	$ 521,890

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Payments Under Non-cancelable Leases For Operating Leases (Details)	Sep. 30, 2020USD ($)
Leases [Abstract]
Remainder of 2020	$ 38,437
2021	158,372
2022	163,132
2023	168,028
2024	173,060
Total future minimum lease payments	701,029
Amount representing interest	(156,806)
Present value of net future minimum lease payments	$ 544,223

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 31, 2021	Mar. 18, 2021	Nov. 16, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 11, 2020	Feb. 26, 2020	Feb. 20, 2020	Dec. 31, 2019	Sep. 30, 2016
Debtor-in-possession financing				$ 1,114,713	$ 1,189,413
Warrants to purchase shares of common stock				7,984,791
Common stock authorized				300,000,000,000		2,000,000,000			300,000,000,000
Common stock, par value				$ 0.0001					$ 0.0001
Option shares				4,867,617					4,879,617
DIP Note [Member]
Debt instrument, interest rate				8.00%
Desmarais [Member] | Secured Promissory Notes [Member]
Debt instrument principal amount							$ 33,562	$ 320,200
Desmarais [Member] | Promissory Notes [Member]
Debt instrument principal amount										$ 175,000
Debt instrument unsecured amount										245,192
Tuxis Trust [Member] | Desmarais [Member] | Promissory Notes [Member]
Debt instrument principal amount										$ 500,000
Subsequent Event [Member]
Number of shares issued in exercise of warrants	159,233,719
Common stock authorized			300,000,000,000
Common stock, par value	$ 0.01		$ 0.0001
Subsequent Event [Member] | 2021 Stock Incentive Plan [Member]
Common stock authorized		4,700,000,000
Subsequent Event [Member] | Other Lenders [Member]
Debtor-in-possession financing			$ 348,000
Subsequent Event [Member] | Other Lenders [Member] | Class A Warrant [Member]
Warrant exercise price			$ 0.0005
Warrants to purchase shares of common stock			697,000,000
Subsequent Event [Member] | Other Lenders [Member] | Class B Warrant [Member]
Warrant exercise price			$ 0.001
Warrants to purchase shares of common stock			348,500,000
Subsequent Event [Member] | Other Lenders [Member] | Secured Convertible Note [Member]
Debt instrument, maturity term			3 years
Debt instrument, interest rate			7.00%
Subsequent Event [Member] | Desmarais [Member] | Secured Convertible Note [Member]
Debt instrument conversion amount			$ 490,699
Subsequent Event [Member] | Desmarais [Member] | Promissory Notes [Member]
Debt instrument converted into shares of common stock			24,519,200
Subsequent Event [Member] | Alstodt Employment Agreement [Member]
Annual salary		$ 250,000
Annual salary description		Pursuant to the Alstodt Employment Agreement, Mr. Alstodt is entitled to receive initially an annual salary of $250,000. Mr. Alstodt's annual salary will increase by $50,000 per year. In addition, in the event certain performance goals are met, Mr. Alstodt's salary will increase by $150,000.
Option term		10 years
Option shares		1,173,917,974
Subsequent Event [Member] | Alstodt Employment Agreement [Member] | Restricted Stock [Member]
Number of restricted shares		586,958,987
Subsequent Event [Member] | Silva Employment Agreement [Member]
Annual salary		$ 225,000
Annual salary description		Pursuant to the Silva Employment Agreement, Mr. Silva is entitled to receive initially an annual salary of $225,000. Mr. Silva's annual salary will increase by $50,000 per year. In addition, in the event certain performance goals are met, Mr. Silva's salary will increase by $150,000.
Option term		10 years
Option shares		1,173,917,974
Subsequent Event [Member] | Silva Employment Agreement [Member] | Restricted Stock [Member]
Number of restricted shares		586,958,987
Subsequent Event [Member] | Auctus [Member]
Debtor-in-possession loans received			$ 75,000
Subsequent Event [Member] | Auctus [Member] | Unsecured Convertible Notes [Member]
Debt instrument principal amount			$ 3,261,819
Subsequent Event [Member] | Auctus [Member] | DIP Note [Member]
Debt instrument, interest rate			8.00%
Debt instrument variable interest rate			2.00%
Subsequent Event [Member] | Auctus [Member] | Initial Auctus Funding [Member]
Debtor-in-possession financing			$ 3,500,000
Debtor-in-possession loans, accrued interest			$ 1,227,000
Subsequent Event [Member] | Auctus [Member] | Initial Auctus Funding [Member] | Class A Warrant [Member]
Warrant exercise price			$ 0.0005
Warrants to purchase shares of common stock			7,000,000,000
Subsequent Event [Member] | Auctus [Member] | Initial Auctus Funding [Member] | Class B Warrant [Member]
Warrant exercise price			$ 0.001
Warrants to purchase shares of common stock			3,500,000,000
Subsequent Event [Member] | Auctus [Member] | Debtor-In-Possession Funding [Member] | Class A Warrant [Member]
Warrants to purchase shares of common stock			2,453,802,480
Subsequent Event [Member] | Auctus [Member] | Debtor-In-Possession Funding [Member] | Class B Warrant [Member]
Warrants to purchase shares of common stock			1,226,901,240
Warrants exercised, shares of common stock			382,226,703
Number of shares issued in exercise of warrants			361,176,200
Subsequent Event [Member] | Auctus [Member] | Debtor-In-Possession Funding [Member] | Secured Convertible Note [Member]
Debt instrument principal amount			$ 1,349,591
Debtor-in-possession funding, percentage			110.00%
Debt instrument, maturity date			Nov. 16, 2023
Subsequent Event [Member] | Auctus [Member] | Maximum [Member]
Debtor-in-possession financing			$ 7,000,000
Subsequent Event [Member] | Tuxis Trust [Member] | Desmarais [Member] | Secured Convertible Note [Member]
Debt instrument, maturity date			Nov. 16, 2023
Debt instrument conversion amount			$ 309,301
Subsequent Event [Member] | Tuxis Trust [Member] | Desmarais [Member] | Promissory Notes [Member]
Debt instrument unsecured amount			$ 44,453,443
Debt instrument converted into shares of common stock			44,453,400
Subsequent Event [Member] | Other Than Auctus and Other Lenders [Member] | Unsecured Notes [Member]
Debt instrument conversion amount			$ 10,497,268
Debt instrument converted into shares of common stock			1,049,726,797
Subsequent Event [Member] | Other Than Auctus and Other Lenders [Member] | Unsecured Convertible Notes [Member]
Debt instrument, maturity term			3 years
Debt instrument, interest rate			5.00%
Subsequent Event [Member] | Other Lenders [Member] | Unsecured Convertible Notes [Member]
Debt instrument principal amount			$ 382,400