BioRestorative Therapies (BRTX) S-1/A 18 Oct 21 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Registrant Name	BIORESTORATIVE THERAPIES, INC.
Entity Central Index Key	0001505497
Entity Primary SIC Number	8099
Entity Tax Identification Number	91-1835664
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	40 Marcus Drive
Entity Address, Address Line Two	Suite One
Entity Address, City or Town	Melville
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11747
City Area Code	631
Local Phone Number	760-8100
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	40 Marcus Drive
Entity Address, Address Line Two	Suite One
Entity Address, City or Town	Melville
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11747
City Area Code	631
Local Phone Number	760-8100

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 1,759,080	$ 3,064,610	$ 1,664
Accounts receivable	15,000	17,000	32,000
Prepaid expenses	54,764	105,407	35,199
Total Current Assets	1,828,844	3,187,017	68,863
Equipment, net	13,143	21,914	68,402
Right of use asset	415,827	473,849	589,894
Intangible assets, net	627,004	664,268	739,164
Total Assets	2,884,818	4,347,048	1,466,323
Current Liabilities:
Accounts payable	97,692	118,851	1,954,427
Accrued expenses and other current liabilities	713,064	718,259	2,921,164
Accrued interest	376,364	49,307	697,658
Lease liability	109,856	158,371	85,465
Notes payable, net of debt discount of $- and $1,247,422, respectively	29,411	0	7,145,906
Derivative liabilities			915,959
PPP loan payable	29,411
Total Current Liabilities	1,326,387	1,044,788	13,720,579
Lease liability, net of current portion	362,949	363,519	521,890
Notes payable, net of debt discount of $5,366,869	4,783,834	4,270,233
PPP loan payable, net of current portion	220,589
Total Liabilities	6,693,759	5,678,540	14,242,469
Commitments and Contingencies
Stockholders’ Deficit:
Preferred stock, $0.01 par value; Authorized, 20,000,000 shares; none issued and outstanding at December 31, 2020 and December 31, 2019
Common stock, $0.0001 par value; Authorized, 300,000,000,000 shares; Issued and outstanding 2,862,174,380 and 77,851,633, respectively	334,780	286,220	7,787
Additional paid in capital	105,415,037	88,225,121	65,786,213
Accumulated deficit	(109,558,758)	(89,842,833)	(78,570,146)
Total Stockholders’ Deficit	(3,808,941)	(1,331,492)	(12,776,146)
Total Liabilities and Stockholders’ Deficit	$ 2,884,818	$ 4,347,048	$ 1,466,323

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Notes payable non current, debt discount	$ 4,542,205	$ 5,366,869
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000	20,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000,000	300,000,000,000	300,000,000,000
Common stock, shares issued	3,347,778,690	2,862,174,380	77,851,633
Common stock, shares outstanding	3,347,778,690	2,862,174,380	77,851,633
Notes payable current, debt discount			$ 1,247,422

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues	$ 15,000	$ 19,000	$ 33,000	$ 45,000	$ 77,000	$ 130,000
Operating expenses:
Marketing and promotion	6,220	6,123	8,820	28,131	28,281	321,280
Consulting	1,648	33,589	10,037	67,601	137,250	1,912,683
Research and development	160,898	261,553	326,152	447,881	876,829	1,722,338
General and administrative	3,401,497	179,323	18,297,910	781,964	1,786,716	4,605,704
Total operating expenses	3,570,263	480,588	18,642,919	1,325,577	2,829,076	8,562,005
Loss from operations	(3,555,263)	(461,588)	(18,609,919)	(1,280,577)	(2,752,076)	(8,432,005)
Other expense:
Interest expense	(507,332)	(24,168)	(1,106,006)	(1,376,620)	(362,041)	(1,467,952)
Amortization of debt discount	(742,534)	(1,066,526)	(742,534)	(1,066,526)	(1,278,104)	(3,671,087)
Loss on extinguishment of notes payable, net				(658,152)	(658,152)	(1,895,116)
Change in fair value of derivative liabilites				(2,141,069)	(2,141,069)	788,970
Reorganization items, net		3,361,416		781,306	(4,081,245)
Other income						29,300
Total other expense	(507,332)	3,337,248	(1,106,006)	(3,394,535)	(8,520,611)	(6,215,885)
Net loss	$ (4,062,595)	$ 2,875,660	$ (19,715,925)	$ (4,675,112)	$ (11,272,687)	$ (14,647,890)
Net Loss Per Share
- Basic and Diluted	$ 0	$ 0	$ (0.01)	$ 0	$ (0.01)	$ (0.66)
Weighted Average Number of Common Shares Outstanding
- Basic and Diluted	3,183,506,849	1,594,651,383	3,052,341,760	1,277,364,646	1,578,818,497	22,277,350

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2018	$ 1,175	$ 55,280,043	$ (63,922,256)	$ (8,641,038)
Balance, shares at Dec. 31, 2018	11,728,394
Shares and warrants issued for cash	$ 566	254,346		254,912
Shares and warrants issued for cash, shares	5,663,301
Shares issued in exchange for notes payable and accrued interest	$ 6,029	5,715,331		5,721,360
Shares issued in exchange of notes payable and accrued interest, shares	60,296,065
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 and recorded as debt discount in connection with a note payable issuances and extensions	$ 8	61,212		61,220
Shares issued and recorded as debt discount in connection with a note payable issuances and extensions, shares	78,873
Reclassification of derivative liabilities to equity		2,809,565		2,809,565
Shares issued in satisfaction of bankruptcy allowable claims
Stock-based compensation:
- common stock	$ 8	29,992		30,000
- common stock, shares	75,000
- options and warrants		1,628,525		1,628,525
Net loss			(14,647,890)	(14,647,890)
Ending balance, value at Dec. 31, 2019	$ 7,787	65,786,213	(78,570,146)	(12,776,146)
Ending 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 for 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)
Ending balance, value at Mar. 31, 2020	$ 159,467	68,425,346	(86,120,918)	(17,536,105)
Ending balance, shares at Mar. 31, 2020	1,594,651,383
Beginning balance, value at Dec. 31, 2019	$ 7,787	65,786,213	(78,570,146)	(12,776,146)
Balance, shares at Dec. 31, 2019	77,851,633
Stock-based compensation:
Net loss				(4,675,112)
Ending balance, value at Jun. 30, 2020	$ 159,467	68,644,610	(83,245,258)	(14,441,181)
Ending balance, shares at Jun. 30, 2020	1,594,651,383
Beginning balance, value 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 for 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
Shares issued in cashless exercise of warrants	$ 21,780	(21,780)
Shares issued in cashless exercise of warrants, shares	217,796,200
Shares issued in satisfaction of bankruptcy allowable claims	$ 104,973	14,276,286		14,381,259
Shares issued in satisfaction of bankruptcy allowable claims, shares	1,049,726,797
Fair market value of beneficial conversion feature and warrants issued convertible notes payable instruments		5,075,449		5,075,449
Stock-based compensation:
- options		691,701		691,701
Net loss			(11,272,687)	(11,272,687)
Ending balance, value at Dec. 31, 2020	$ 286,220	88,225,121	(89,842,833)	(1,331,492)
Ending balance, shares at Dec. 31, 2020	2,862,174,380
Beginning balance, value 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
Ending balance, value at Jun. 30, 2020	$ 159,467	68,644,610	(83,245,258)	(14,441,181)
Ending balance, shares at Jun. 30, 2020	1,594,651,383
Beginning balance, value at Dec. 31, 2020	$ 286,220	88,225,121	(89,842,833)	(1,331,492)
Balance, shares at Dec. 31, 2020	2,862,174,380
Shares issued in exchange for notes payable and accrued interest	$ 1,940	211,733		213,673
Shares issued in exchange of notes payable and accrued interest, shares	19,409,575
Shares issued in cashless exercise of warrants	$ 29,433	(29,433)
Shares issued in cashless exercise of warrants, shares	294,328,000
Stock-based compensation:
Stock-based compensation: restricted share units		179,098		179,098
- options		13,897,669		13,897,669
Net loss			(15,653,330)	(15,653,330)
Ending balance, value at Mar. 31, 2021	$ 317,593	102,484,188	(105,496,163)	(2,694,382)
Ending balance, shares at Mar. 31, 2021	3,175,911,955
Beginning balance, value at Dec. 31, 2020	$ 286,220	88,225,121	(89,842,833)	(1,331,492)
Balance, shares at Dec. 31, 2020	2,862,174,380
Shares and warrants issued for cash, shares	453,328,000
Stock-based compensation:
Net loss				(19,715,925)
Ending balance, value at Jun. 30, 2021	$ 334,780	105,415,037	(109,558,758)	(3,808,941)
Ending balance, shares at Jun. 30, 2021	3,347,778,690
Beginning balance, value at Mar. 31, 2021	$ 317,593	102,484,188	(105,496,163)	(2,694,382)
Balance, shares at Mar. 31, 2021	3,175,911,955
Shares issued in exchange for notes payable and accrued interest	$ 1,287	102,416		103,703
Shares issued in exchange of notes payable and accrued interest, shares	12,866,735
Shares issued in cashless exercise of warrants	$ 15,900	(98,031)		(82,131)
Shares issued in cashless exercise of warrants, shares	159,000,000
Stock-based compensation:
Stock-based compensation: restricted share units		1,164,135		1,164,135
- options		1,762,329		1,762,329
Net loss			(4,062,595)	(4,062,595)
Ending balance, value at Jun. 30, 2021	$ 334,780	$ 105,415,037	$ (109,558,758)	$ (3,808,941)
Ending balance, shares at Jun. 30, 2021	3,347,778,690

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net Loss	$ (19,715,925)	$ (4,675,112)	$ (11,272,687)	$ (14,647,890)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	742,534	1,066,526	1,278,104	3,671,087
Accretion of interest expense		2,810,973	2,810,973	548,026
Depreciation and amortization	46,035	70,449	121,384	217,359
Stock-based compensation	17,003,231	441,145	691,701	1,658,524
Loss on extinguishment of note payables, net		658,152	658,152	1,895,116
Gain on settlement of payables				(29,300)
Reorganization items, net			527,455
Write-off of derivative liabilities		(4,375,231)	(4,375,231)
Change in fair value of derivative liabilities		2,141,069	2,141,069	(788,970)
Professional fees paid for services related to bankruptcy proceedings			476,653
Non-cash effect of right of use asset	58,022	16,565	30,580	17,461
Changes in operating assets and liabilities:
Accounts receivable	2,000	13,000	15,000	(3,000)
Prepaid assets and other current assets	50,643	8,134	(70,208)	(735)
Security deposit				22,100
Accounts payable	(21,159)	62,362	84,631	97,099
Accrued interest, expenses and other current liabilities	328,174	892,884	542,927	424,389
Lease liability	(49,085)
Net cash used in operating activities	(1,555,530)	(869,084)	(1,964,265)	(6,918,734)
Cash flows from financing activities:
Proceeds from notes payable		441,762	4,290,310	10,888,339
Payments on notes payable - principal				(4,894,604)
Payments on notes payable - prepayment premiums				(813,730)
Proceeds from PPP Loan	250,000
Proceeds from DIP financiing		713,755	1,226,901
Financing costs			(500,000)
Sales of common stock and warrants for cash		10,000	10,000	1,658,500
Net cash provided by financing activities	250,000	1,165,517	5,527,211	6,838,505
Cash flows from investing activities:
Purchases of property and equipment				(35,631)
Net cash used in investing activities				(35,631)
Net increase (decrease) in cash and cash equivalents	(1,305,530)	296,433	3,062,946	(115,859)
Cash and cash equivalents - beginning of year	3,064,610	1,664	1,664	117,523
Cash and cash equivalents - end of year	1,759,080	298,097	3,064,610	1,664
Supplemental cash flow information:
Interest				355,326
Non-cash investing and financing activities:
Shares issued and recorded as debt discount in connection with notes payable issuances and extensions	235,245	2,558,932		61,220
Bifurcated embedded conversion options and warrants recorded as derivative liability and debt discount		2,377,818	2,377,818	5,216,650
Sale of warrants recorded as derivative liabilities		$ 10,000	10,000	1,403,588
Shares issued in exchange for notes payable and accrured interest			2,558,932	5,721,360
Shares and warrants issued in satisfaction of accrued consulting services				7,200
Shares issued in satisfaction of bankruptcy allowable claims			14,381,259
Reclassification of derivative liabilities to equity				2,809,565
Fair market value of beneficial conversion feature and warrants issued convertible notes payable instruments			5,075,449
Write of use asset and lease liability recorded upon adoption of ASC 842				$ 638,246

NATURE OF THE ORGANIZATION, LIQ

NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS	NOTE 1 – NATURE OF THE ORGANIZATION, LIQUIDITY, 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 5 – Notes Payable – Chapter 11 Reorganization. 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 June 30, 2021, the Company had an accumulated deficit of approximately $ 109,559,000 502,000 18,610,000 17,003,000 1,556,000 2,100,000 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 1,189,413 3,848,548 2,100,000 1,586,414 BRTX-100. Curernt funds and Auctus’ funding obligation noted above will not be sufficient to enable the Company to fully complete its development activities or attain profitable operations. If the Company is unable to obtain such needed 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.	Note 1 – ORGANIZATION AND BUSINESS OPERATIONS NATURE OF THE ORGANIZATION, LIQUIDITY, 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 7 – Notes Payable – Chapter 11 Reorganization. Business Operations 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 BRTX-100

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 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 six months ended June 30, 2021 and 2020 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 the Company’s financial position at such dates and the operating results and cash flows for such periods. Operating results for the three and six months ended June 30, 2021 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 condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the SEC on April 30, 2021. Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation. Chapter 11 Case 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 sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures 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”) 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. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and post petition 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 six months ended June 30, 2021 and 2020. Reorganization items, net for the three and six months ended June 30, 2021 were $ - 3,361,416 781,306 Reorganization items, net for the three and six months ended June 30, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Professional fees $ (149,690 ) $ (149,690 ) Write-off of derivative liability 4,375,231 4,375,231 Default interest and penalties (864,125 ) (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ 3,361,416 $ 781,306 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, assumptions used in management’s liquidity analysis, 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 six months ended June 30, 2021. 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 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 no 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 fifteen years 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. During the three and six months ended June 30, 2021 and 2020, the Company determined that there was no 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 $ 6,220 6,123 8,820 28,131 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. 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 period. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options, warrants, and unvested restricted stock units (“RSUs”) 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, RSUs and convertible notes have been excluded from the Company’s computation of net loss per common share for the three and six months ended June 30, 2021 and 2020. 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: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Three Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 Six Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 (1) As of June 30, 2021 all 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 51,504,015,462 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 and the 2021 Stock Incentive Plan (the “Plans”) are registered, the Company estimates the fair value of the awards granted under the Plans 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 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). 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. 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 3.5 Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 2,815,000 - Recently Issued Accounting Standards In May 2021, the FASB issued ASU 2021-04 “Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation— Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40) Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” which clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: i) for a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged; ii) for all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. The amendments in this Update are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. The Company is currently evaluating the impact of this standard on its unaudited condensed consolidated financial statements. All other newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying audited consolidated financial statements have been prepared in accordance with GAAP. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such consolidated financial statements and accompanying notes are the representations of Company’s management, who is responsible for their integrity and objectivity. Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation. Chapter 11 Cases Chapter 11 Accounting The 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 sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures 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”). On November 16, 2020 (the “Effective Date”), the Plan became effective. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount, exchange of common stock and unsecured convertible notes for allowable claims and post-petition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying consolidated statements of operations for the year ended December 31, 2020. Reorganization items, net for the year ended December 31, 2020, was $ (4,081,245) Reorganization items, net for the year ended December 31, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET December 31, 2020 Year Ended December 31, 2020 Professional fees $ (476,652 ) Write-off of derivative liability 4,375,231 Default interest and penalties (864,125 ) Exchange of common stock for allowable claims (3,047,417 ) Exchange of secured convertible debt for allowable claims (1,488,172 ) Unamortized debt discount on convertible notes (2,580,110 ) Total reorganization items, net $ (4,081,245 ) Use of Estimates The preparation of the 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 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 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. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 2,815,000 - The royalties related to the Company’s sublicense comprised all of the Company’s revenue during the years ended December 31, 2020 and 2019. See “Revenue” below. During the years ended December 31, 2020 and 2019, 84 30 Revenue The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which the Company adopted beginning on January 1, 2019, utilizing the modified retrospective method. The approach was applied to contracts that were in process as of January 1, 2019. The adoption of ASC Topic 606 did not have an impact on the Company’s reported revenue or contracts in process at January 1, 2019. The reported results for the fiscal year 2019 reflect the application of ASC Topic 606. 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. The Company’s contracted transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have a single performance obligation which is not separately identifiable from other promises in the contracts and is, therefore, not distinct. The Company’s performance obligation is satisfied upon the transfer of risk of loss to the customer. All sales have fixed pricing and there are currently no variable components included in the Company’s revenue. The timing of the Company’s revenue recognition may differ from the timing of receiving royalty payments. A receivable is recorded when revenue is recognized prior to receipt of a royalty payment and the Company has an unconditional right to the royalty payment. Alternatively, when a royalty payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. During the years ended December 31, 2020 and 2019, the Company recognized $ 77,000 130,000 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 60 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 years ended December 31, 2020 and 2019. 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 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. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did no 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 fifteen 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 definite-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. For the years ended December 31, 2020 and 2019, we determined that there was no Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“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 $ 28,281 321,280 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 9 – Derivative Liabilities for additional details regarding the valuation technique and assumptions used in valuing Level 3 inputs. Fair Value of Financial Instruments The carrying value of cash, accounts receivable, accounts payable and accrued expenses, and other current liabilities approximate their fair values based on the short-term maturity of these instruments. The carrying amount of notes approximate the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company’s debt and interest payable on the notes approximates the Company’s incremental borrowing rate. 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 years ended December 31, 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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2020 2019 Options 4,859,617 4,879,617 Warrants 15,002,388,203 8,379,177 Convertible notes 436,307,132 (1) 501,549,663 (2) Total 15,675,232,655 514,808,457 (1) As of December 31, 2020 all 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 52,292,375,355 (2) As of December 31, 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 225,023,100 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 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 OTCQB market. 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. Convertible Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments (the beneficial conversion feature) based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the 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,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax assets will not be realized. For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the 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 consolidated statements of operations. 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 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, the warrants, and stock options that are classified as derivative liabilities on the 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 (Topic 842). 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 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 right-of-use 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 financial statements. The adoption of ASU 2016 - 02 did not have a material impact on the Company’s 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 four years Recent Accounting Pronouncements 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	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 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 $ 150,000 250,000 150,000 250,000 Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2020 $ 3,676 $ 1,301,500 $ (566,012 ) $ 739,164 Amortization expense - - (74,896 ) (74,896 ) Balance as of December 31, 2020 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (37,264 ) (37,264 ) Balance as of June 30, 2021 $ 3,676 $ 1,301,500 $ (678,172 ) $ 627,004 Weighted average remaining amortization period at June 30, 2021 (in years) - 8.43 Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2020 $ 3,312 $ 562,700 $ 566,012 Amortization expense 364 74,532 74,896 Balance as of December 31, 2020 3,676 637,232 640,908 Amortization expense - 37,264 37,264 Balance as of June 30, 2021 $ 3,676 $ 674,496 $ 678,172	NOTE 5 – 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 $ 150,000 250,000 150,000 250,000 Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS 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 - - (74,896 ) (74,896 ) Balance as of December 31, 2020 $ 3,676 $ 1,301,500 $ (640,908 ) $ 664,268 Weighted average remaining amortization period at December 31, 2020 (in years) - 8.9 Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES 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 364 74,531 74,895 Balance as of December 31, 2020 $ 3,676 $ 637,231 $ 640,907

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 4 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES June 30, 2021 December 31, 2020 Accrued payroll $ 22,898 $ - Accrued research and development expenses 29,673 - Accrued general and administrative expenses 10,000 60,661 Accrued DIP and Plan costs related to DIP Funding and Plan (1) 650,493 657,598 Total accrued expenses $ 713,064 $ 718,259 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.	NOTE 6 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2020 December 31, 2019 Accrued payroll $ - $ 152,308 Accrued research and development expenses - 806,175 Accrued general and administrative expenses 60,661 1,392,743 Accrued director compensation - 557,500 Deferred rent - 12,438 Accrued DIP and Plan costs related to DIP Funding and Plan 657,598 (1) - Total accrued expenses $ 718,259 $ 2,921,164 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan. As of December 31, 2020, these amounts were note finalized and, as a result, were recorded as accrued expenses in the consolidated balance sheets. Subsequent to December 31, 2020, upon finalization, the amount representing the costs associated with the DIP Funding and the Plan will be converted into a Secured Convertible Note.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE A summary of the notes payable activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Convertible Notes Other Loans Debt Discount Total Outstanding, January 1, 2021 $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233 Issuances - 250,000 - 250,000 Exchanges for equity (311,063 ) - 82,130 (228,933 ) Amortization of debt discount - - 742,534 742,534 Outstanding, June 30, 2021 $ 9,326,039 $ 250,000 $ (4,542,205 ) $ 5,033,834 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, 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 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 ii. Auctus has provided $ 3,500,000 3,500,000 1,227,000 650,493 500,000 150,493 348,000 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 ● 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 7,000,000,000 697,000,000 0.0005 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 3,500,000,000 348,500,000 0.001 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 b. A Class A Warrant to purchase 2,453,802,480 c. A Class B Warrant to purchase 1,226,901,240 726,282,680 671,124,200 217,796,200 453,328,000 In addition, Auctus shall be entitled to receive a Secured Convertible Note in exchange for its allowed DIP Costs of $ 166,403 484,090 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 33,562 490,699 iv. The claim arising from the promissory note issued in June 2016 by the Company to Desmarais in the original principal amount of $ 175,000 245,192 24,519,200 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 a. $ 444,534 44,453,400 b. $ 309,301 vi. Holders of allowed general unsecured claims (other than Auctus and the Other Lenders) received an aggregate of 1,049,726,797 14,381,259 3,883,991 10,497,268 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 ($ 3,261,819 382,400 a. Maturity date of three years from the Effective Date; b. Interest at the rate of 5 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 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 0.0001 The Company recorded $ 143,721 - 286,414 368,810 Convertible Notes Conversions, Exchanges and Other During the six months ended June 30, 2021, certain lenders converted unsecured convertible notes with an aggregate amount of $ 317,894 6,314 32,276,310 0.01 Debtor-in-Possession Financing During the year ended December 31, 2020, and subsequent to the Petition Date, in connection with the Chapter 11 Case, the Company received debtor-in-possession loans of $ 1,189,413 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. Pursuant to the Plan, the obligation to Auctus with respect to the DIP Funding has been exchanged for two Secured Convertible Notes (See Note 5 – Notes Payable – Chapter 11 Reorganization) for an aggregate principal amount of $ 1,349,591 7 November 16, 2023 3,680,703,720 0.0005 0.001 Interest expense for the two Secured Convertible Notes was $ 23,553 46,847 6,769 Other Loans On March 14, 2021, under the U.S. Small Business Administration’s Paycheck Protection Program, the Company entered into a note payable with a financial institution for $ 250,000 1 Pursuant to the note, principal and interest payments are deferred for ten months, which, at that time the Company may apply for loan forgiveness. If the Company does not apply for loan forgiveness, or if the loan forgiveness is denied, the Company will be required to make monthly payments of $ 5,100 250,000 Future minimum payments under the above notes payable following the six months ended June 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE Remainder of 2021 $ - Remainder of 2021 $ - 2022 58,970 2023 9,385,601 2024 60,161 Thereafter 71,307 Total future minimum payments 9,576,039 Less: discount (4,542,205 ) Less:payable 5,033,834 Less: current (29,411 ) Notes payable, non-current $ 5,004,423	Note 7 – NOTES PAYABLE & CHAPTER 11 REORGANIZATION NOTES PAYABLE A summary of the notes payable activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Related Party Notes Convertible Notes Other Notes Debt Discount Total Outstanding, December 31, 2018 $ 720,000 $ 4,309,415 $ 132,501 $ (1,012,363 ) $ 4,149,553 Issuances 635,000 9,913,339 340,000 - 10,888,339 Exchanges for equity - (2,637,323 ) - 634,525 (2,002,798 ) Repayments (70,000 ) (4,817,105 ) (7,500 ) 428,939 (4,465,666 ) Extinguishment of notes payable - - (148,014 ) 6,196 (141,818 ) Recognition of debt discount - - - (5,523,830 ) (5,523,830 ) Accretion of interest expense - - - 548,026 548,026 Accrued interest reclassified to notes payable principal - - 23,013 - 23,013 Amortization of debt discount - - - 3,671,087 3,671,087 Outstanding, December 31, 2019 1,285,000 6,768,326 340,000 (1,247,420 ) 7,145,906 Issuances 353,762 3,936,548 - - 4,290,310 Third-party purchases (287,041 ) 287,041 - - - Exchanges for equity - (813,393 ) - 253,654 (559,739 ) Exchanged for equity pursuant to Chapter 11 Plan (998,139 ) (3,592,395 ) (340,000 ) - (4,930,534 ) Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net (353,582 ) 3,050,975 - - 2,697,393 Recognition of debt discount - - - (8,534,245 ) (8,534,245 ) Accretion of interest expense - - - 2,886,036 2,886,036 Amortization of debt discount - - 1,275,106 1,275,106 Outstanding, December 31, 2020 $ - $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233 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, 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 Reorganizations 2,580,110 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 ii. Auctus has provided $ 3,500,000 3,500,000 1,227,000 657,598 500,000 157,598 348,000 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 ● Interest at the rate of 7% ● 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 7,000,000,000 697,000,000 0.0005 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 3,500,000,000 348,500,000 0.001 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% November 16, 2023 b. A Class A Warrant to purchase 2,453,802,480 c. A Class B Warrant to purchase 1,226,901,240 544,697,452 512,124,200 217,796,200 294,328,000 In addition, Auctus shall be entitled to receive a Secured Convertible Note in exchange for its allowed DIP Costs and allowed Plan costs in a manner in which the DIP Funding was treated and may be entitled to a Class A Warrant and a Class B Warrant in consideration of such costs. 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 33,562 490,699 iv. The claim arising from the promissory note issued in June 2016 by the Company to Desmarais in the original principal amount of $ 175,000 245,192 24,519,200 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 a. $ 444,534 44,453,400 b. $ 309,301 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 14,381,259 3,883,991 10,497,268 vii. Auctus and the Other Lenders have been issued, in respect of their allowed general unsecured claims ($ 3,261,819 382,400 a. Maturity date of three b. Interest at the rate of 5% 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 0.0001 Related Party Notes As of 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. As of December 31, 2020, there were no related party notes outstanding. During the year ended December 31, 2019, the Company issued to family members of officers of the Company and a Scientific Advisory Board member (the “SAB Member”) notes payable in the aggregate principal amount of $ 635,000 12% 15% maturity dates between July 2019 and May 2020 During the year ended December 31, 2019, the holders of certain related party notes in the aggregate principal amount of $ 505,000 extended from dates from December 2018 and August 2019 to dates between July 2019 and December 2019 475,000 75% 0.60 The exchange price of the warrants to be issued to such holders was to be the lesser of (i) 125% of the Exchange Price or (ii) $0.80 per share (subject to adjustment for reverse stock splits and the like) 10% 145,066 510,887 475,000 35,887 145,066 During the year ended December 31, 2019, the Company and a certain related party lender agreed to further extend the maturity date of a certain related party note with a principal balance of $ 25,000 During the year ended December 31, 2019, the Company, a then director of the Company, and the Trust agreed that promissory notes held by the director and the Trust in the outstanding principal amounts of $ 175,000 500,000, 75% The exercise price of the warrants to be issued to the director and the Trust was to be 125% of the Director/Trust Exchange Price and the term of the warrants was to be the same term as the Public Warrants. Concurrently with the exchange, the exercise prices of outstanding warrants held by the director and the Trust for the purchase of an aggregate of 1,377,842 As of December 31, 2019, certain related party notes in the aggregate principal amount of $ 485,000 0.60 five During the years ended December 31, 2020 and 2019, the Company partially repaid certain related party notes in the aggregate principal amount of $ - 70,000 During the year ended December 31, 2020, the Company issued to a former board member notes payable in the aggregate principal amount of $ 353,762 12% March 10, 2020 490,698 7% November 16, 2023 During the year ended December 31, 2020, pursuant to the Bankruptcy (See Note 7 – Notes Payable – Chapter 11 Reorganization), the Company’s original promissory note issued to the Director/Principal Stockholder in the principal amount of $ 175,000 245,192 24,519,178 During the year ended December 31, 2020, pursuant to the Bankruptcy (See Note 7 – Notes Payable – Chapter 11 Reorganization), the Company’s original promissory note issued to the Trust in the principal amount of $ 500,000 444,534 44,453,443 309,301 7% November 16, 2023 Convertible Notes Issuances During the year ended December 31, 2019, the Company issued certain lenders convertible notes payable in the aggregate principal amount of $ 9,765,325 9,086,353 678,973 8% 15% 78,873 61,220 five 295,000 0.45 1.00 104,198 675,523 73,485 46,158,719 2,499,476 During the year ended December 31, 2019, a certain convertible note in the principal amount of $ 148,014 148,014 1,901 513,788 During the year ended December 31, 2020, the Company issued to a certain lender a convertible note payable in the principal amount of $ 88,000 85,000 10% January 31, 2021 61% 22% 155,000 15,500,000 On November 16, 2020, in connection with the Plan, the Company issued to Auctus and the Other Lenders (See Note 7 – Notes Payable – Chapter 11 Reorganization) Secured Convertible Notes in the aggregate principal amount of $ 3,848,548 7% November 16, 2023 124,147 15,226,346,970 0.0005 0.001 152,263,470 5,075,449 Embedded Conversion Options and Note Provisions As of December 31, 2019, outstanding convertible notes in the aggregate principal amount of $ 6,006,576 2,243,750 0.25 2.00 58% 2,872,826 58% 65% 890,000 0.50 0.60 five 0.75 0.80 340,000 75% As of December 31, 2019, a portion of convertible notes with an aggregate principal balance of $ 1,271,750 58% As of December 31, 2019, outstanding convertible notes in the aggregate principal amount of $ 3,537,438 135% As of December 31, 2019, outstanding convertible notes in the aggregate principal amount of $ 4,626,874 58% During the year ended December 31, 2019, the Company determined that certain ECOs of issued or extended convertible notes were derivative liabilities. The aggregate issuance date value of the bifurcated ECOs was $ 5,331,147 4,771,974 414,108 3,289,111 Reorganizations 4,375,231 Conversions, Exchanges and Other During the year ended December 31, 2019, the Company and certain lenders exchanged certain convertible notes with bifurcated ECOs with an aggregate net carrying amount of $ 5,328,918 2,631,595 634,525 181,912 3,230,780 54,464,158 0.01 0.43 6,230,102 508,743 During the year ended December 31, 2019, the Company repaid an aggregate principal amount of $ 4,894,604 813,730 1,242,669 428,939 During the year ended December 31, 2019, a certain lender to the Company acquired a promissory note (classified in Other Notes) issued by the Company in the outstanding amount of $ 148,014 23,013 148,014 maturity date in March 2020 84,798 10% 90,994 141,818 148,014 84,798 During the year ended December 31, 2019, the Company and certain lenders agreed to extend or further extend the maturity dates of certain convertible notes payable with an aggregate principal balance of $ 678,102 maturity dates ranging from June 2019 to July 2019 to new maturity dates ranging from July 2019 to July 2020 650,000 five 75% 10% 329,310 702,387 650,000 52,387 329,310 During the year ended December 31, 2019, the Company and certain lenders agreed to further extend the maturity dates of certain convertible notes payable with an aggregate principal balance of $ 150,000 maturity dates in September 2019 to new maturity dates in October 2019, effective September 30, 2019 During the year ended December 31, 2020, the Company and certain lenders exchanged convertible notes with bifurcated ECOs with an aggregate net carrying amount of $ 1,580,587 523,516 234,301 126,043 1,165,329 1,515,799,750 0.0001 0.01 On November 16, 2020, pursuant to the Plan, Auctus and the Other Lenders exchanged various convertible notes with an aggregate principal amount of $ 2,742,895 3,644,274 5% November 16, 2023 1,488,172 Other Notes Issuances During the year ended December 31, 2019, the Company issued certain lenders notes payable in the aggregate principal amount of $ 340,000 15% maturity with original maturity dates ranging between November 2019 through November 2020 47,170,000 Exchange and Other During the year ended December 31, 2019, the Company and a certain lender agreed to an extension of the maturity date of a certain note payable with a principal balance of $ 125,000 maturity date in January 2019 to a new maturity date in December 2019 10,000 7,052 During the year ended December 31, 2019, a convertible promissory note in the principal amount of $ 148,014 During the year ended December 31, 2019, the Company partially repaid a certain promissory note in the principal amount of $ 7,500 Debtor-in-Possession Financing During the year ended December 31, 2020, and subsequent to the Petition Date, in connection with the Chapter 11 Case, the Company received debtor-in-possession loans of $ 1,189,413 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% 2% Pursuant to the Plan, the obligation to Auctus with respect to the DIP Funding has been exchanged for two Secured Convertible Notes (See Note 7 – Notes Payable – Chapter 11 Reorganization) for an aggregate principal amount of $ 1,349,591 7% November 16, 2023 3,680,703,720 0.0005 0.001

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 6 – STOCKHOLDERS' DEFICIT Stock Incentive Plan On March 18, 2021, the Company’s Board of Directors adopted the BioRestorative Therapies, Inc. 2021 Stock Incentive Plan (the “2021 Plan”). Pursuant to the 2021 Plan, a total of 4,700,000,000 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. Warrant Activity Summary In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTION For the Six Months Ended June 30, 2020 Risk free interest rate 1.63 % Contractual term (years) 5.00 Expected volatility 202 % The weighted average estimated fair value of warrants granted during the six months ended June 30, 2020 was $ 0.01 During the six months ended June 30, 2021, the Company issued an aggregate of 453,328,000 494,604,977 A summary of the warrant activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2021 15,002,388,203 $ 0.0011 4.9 $ 95,965,883 Granted - - - Exercised (494,604,977 ) 0.001 Expired (395,000 ) 4.22 Outstanding, June 30, 2021 14,507,388,226 $ 0.001 4.4 $ 87,725,815 Exercisable, June 30, 2021 14,507,388,226 $ 0.001 4.4 $ 87,725,815 The following table presents information related to stock warrants at June 30, 2021: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 0.015 14,501,064,290 4.4 14,501,064,290 $ 0.20 1.99 5,106,746 3.0 5,106,746 $ 2.00 2.99 75,000 2.3 75,000 $ 3.00 3.99 70,000 2.0 70,000 $ 4.00 4.99 983,023 0.7 983,023 $ 5.00 5.99 89,167 0.2 89,167 14,507,388,226 4.4 14,507,388,226 Stock Options In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Six Months Ended June 30, 2021 Risk free interest rate 1.71 % Expected term (years) 5.50 Expected volatility 228 % Expected dividends 0.00 % The Company granted options for the purchase of 2,347,835,948 The Company did not issue stock options during the six months ended June 30, 2020. The grant date fair value of options issued during the six months ended June 30, 2021 was $ 27,736,052 A summary of the option activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2021 4,859,617 $ 0.98 6.2 - Granted 2,347,835,948 0.0119 Forfeited (504,450 ) 0.75 Outstanding, June 30, 2021 2,352,191,115 $ 0.0139 9.4 $ - Exercisable, June 30, 2021 1,178,631,812 $ 0.0158 9.7 $ - The following table presents information related to stock options at June 30, 2021: SCHEDULE OF OPTION BY EXERCISE PRICE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 0.00 0.0119 2,347,835,948 9.8 1,173,917,974 $ 0.26 0.74 175,000 8.2 175,000 $ 0.75 0.99 4,102,667 5.4 3,961,338 $ 1.00 5.99 5,000 3.0 5,000 $ 6.00 19.99 37,500 2.5 37,500 $ 20.00 30.00 35,000 0.7 35,000 2,352,191,115 9.7 1,178,131,812 On March 18, 2021, the Company, pursuant to two employment agreements, granted to its Chief Executive Officer and Chairman of the Board and its Vice President, Research and Development options to purchase an aggregate of 2,347,835,948 0.0119 vest to the extent of 50% on the date of grant, 25% on the one-year anniversary of the grant date, and 25% on the two-year anniversary of the grant date. Restricted Stock Units Pursuant to the 2021 Plan, the Company grants RSUs to employees, consultants, or non-employee directors (“Eligible Individuals”). The number, terms, and conditions of the RSUs that are granted to Eligible Individuals are determined on an individual basis by the plan administrator. On the distribution date, the Company shall issue to the Eligible Individual one unrestricted, fully transferable share of the Company’s common stock (or the fair market value of one such share in cash) for each vested and nonforfeitable RSU. On March 18, 2021, the Company, pursuant to two employment agreements, granted an aggregate of 1,173,917,974 0.0119 The RSUs vest to the extent of one-third on the one-year anniversary of the grant date, one-third on the two-year anniversary of the grant date, and one-third on the three-year anniversary of the grant date. On November 13, 2019 the Board of Directors and stockholders approved an increase in the number of authorized shares of common stock to 300,000,000 effect a reverse split of the Company’s common stock at a ratio of not less than 1-for-2 and not more than 1-for-100. In March 2019, the Board of Directors of the Company approved an increase in the number of authorized shares of common stock to 150,000,000 20,000,000 During the year ended December 31, 2020, the Company issued five 15,226,346,970 0.0005 0.001 5,075,449 During the year ended December 31, 2019, the Company issued 75,000 30,000 The Company recorded stock–based compensation expense of $ - 56,000 During the year ended December 31, 2019, the holders of certain related party notes in the aggregate principal amount of $ 505,000 extended from dates from December 2018 and August 2019 to dates between July 2019 and December 2019 475,000 75% 0.60 The exchange price of the warrants to be issued to such holders was to be the lesser of (i) 125% of the Exchange Price or (ii) $0.80 per share (subject to adjustment for reverse stock splits and the like) 10% 145,066 510,887 475,000 35,887 145,066 On November 16, 2020, and pursuant to the Chapter 11 plan of reorganization 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 0.0001 During the year ended December 31, 2019, the Company issued the Chairman of the Disc Committee of its Scientific Advisory Board (the “Disc Committee Chairman”) a ten 70,000 1.00 three 44,247 During the year ended December 31, 2019, the Board of Directors reduced the exercise price of outstanding stock options for the purchase of an aggregate of 4,631,700 1.00 4.70 0.75 452,637 187,861 56,856 207,920 During the year ended December 31, 2019, the Company issued an aggregate of 5,663,301 five 4,611,746 0.20 1.00 one 1,051,555 0.70 1,658,500 1,240,165 During the year ended December 31, 2019, the Company and a warrant holder agreed to reduce the exercise prices of an aggregate of 2,111,111 0.70 0.85 0.15 233,333 3,333,333 A summary of our unvested RSUs as of June 30, 2021 is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2021 - Granted 1,173,917,974 Forfeited - Vested - Outstanding, June 30, 2021 1,173,917,974 The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE Weighted Average For the Three Months Ended For the Six Months Ended Unrecognized at Remaining Amortization June 30, June 30, June 30, Period 2021 2020 2021 2020 2021 (Years) Consulting $ - $ 33,589 $ - $ 67,178 $ - - Research and development 24,304 59,195 49,425 121,007 32,055 0.3 General and administrative 2,902,160 126,480 16,953,806 252,960 24,766,962 2.3 $ 2,926,464 $ 219,264 $ 17,003,231 $ 441,145 $ 24,799,017 2.3	Note 8 - STOCKHOLDERS' DEFICIT Authorized Capital and 2010 Equity Plan In March 2019, the Board of Directors of the Company approved an increase in the number of authorized shares of common stock to 150,000,000 20,000,000 In March 2019, the Board of Directors determined to submit to the Company’s stockholders for their approval amendments to the Certificate of Incorporation of the Company (with the Board of Directors having the authority to select and file one such amendment) to effect a reverse split of the Company’s common stock at a ratio of not less than 1-for-2 and not more than 1-for-20, with the Board of Directors having the discretion as to whether or not the reverse stock split was to be effected, and with the exact ratio of any reverse stock split to be set at a whole number within the above range as determined by the Board of Directors in its discretion. On November 13, 2019 the Board of Directors and stockholders approved an increase in the number of authorized shares of common stock to 300,000,000 effect a reverse split of the Company’s common stock at a ratio of not less than 1-for-2 and not more than 1-for-100. On November 16, 2020, and pursuant to the Chapter 11 plan of reorganization 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 0.0001 Compensatory Common Stock Issuance During the year ended December 31, 2019, the Company issued 75,000 30,000 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 Offerings During the year ended December 31, 2019, the Company issued an aggregate of 5,663,301 five 4,611,746 0.20 1.00 one 1,051,555 0.70 1,658,500 1,240,165 During the year ended December 31, 2019, the Company issued five 395,000 0.35 1.00 116,200 During the year ended December 31, 2019, the Company and a warrant holder agreed to reduce the exercise prices of an aggregate of 2,111,111 0.70 0.85 0.15 233,333 3,333,333 During the year ended December 31, 2020, the Company issued 1,000,000 five 1,000,000 0.015 10,000 10,000 During the year ended December 31, 2020, the Company issued five 15,226,346,970 0.0005 0.001 5,075,449 The above mentioned warrants contain anti-dilution protection, whereas, if the Company, at any time while the warrants are outstanding, shall, among other events, sell or grant any option to purchase, or sell or grant any right to reprice, or otherwise dispose of or issue any common stock or securities entitling any person or entity to acquire shares of common stock at an effective price per share less than the existing exercise price then the exercise price of the warrants shall be reduced at the option of the warrant holder to such lower price and the number of shares issuable upon exercise of the warrants shall be correspondingly increased. Warrant Compensation The Company recorded stock–based compensation expense of $ - 56,000 Warrant Activity Summary In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS For the Years Ended December 31, 2020 2019 Risk free interest rate 0.41% 1.63 % 1.38% 2.62 % Expected term (years) 5 5 1 5 Expected volatility 202% 278 % 140% 167 % Expected dividends 0.00 % 0.00 % The weighted average estimated fair value of the warrants granted during the years ended December 31, 2020 and 2019 was approximately $ 0.01 0.23 During the year ended December 31, 2020 and subsequent to the Effective Date, the Company issued an aggregate of 217,796,200 0.0063 0.0169 231,677,703 A summary of the warrant activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2019 3,483,403 $ 3.63 Granted 6,162,301 0.44 Exercised - - Forfeited (1,266,527 ) 5.41 Outstanding, December 31, 2019 8,379,177 $ 1.43 Issued 15,227,346,970 0.0007 Exercised (231,677,703 ) 0.001 Expired (1,660,241 ) 2.14 Outstanding, December 31, 2020 15,002,388,203 $ 0.0011 2.9 $ 95,965,883 Exercisable, December 31, 2020 15,002,388,203 $ 0.0011 2.9 $ 95,965,883 The following table presents information related to stock warrants at December 31, 2020: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 0.015 14,995,669,267 2.9 14,995,669,267 $ 0.20 0.99 5,106,746 3.5 5,106,746 $ 2.00 2.99 75,000 2.8 75,000 $ 3.00 3.99 70,000 2.5 70,000 $ 4.00 4.99 1,293,023 1.0 1,293,023 $ 5.00 5.99 174,167 0.5 174,167 15,002,388,203 2.9 15,002,388,203 Stock Options In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Years Ended December 31, 2019 Risk free interest rate 1.47% 2.72 % Expected term (years) 10.00 Expected volatility 133% 140 % Expected dividends 0.00 % The weighted average estimated fair value of the stock options granted during the years ended December 31, 2020 and 2019, was approximately $ - 0.36 During the year ended December 31, 2019, the Company issued the Chairman of the Disc Committee of its Scientific Advisory Board (the “Disc Committee Chairman”) a ten 70,000 1.00 three 44,247 During the year ended December 31, 2019, the Board of Directors reduced the exercise price of outstanding stock options for the purchase of an aggregate of 4,631,700 1.00 4.70 0.75 452,637 187,861 56,856 207,920 During the year ended December 31, 2019, the Company issued the Disc Committee Chairman an immediately vested ten 175,000 0.26 43,141 A summary of the option activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2019 4,703,785 $ 3.21 Granted 245,000 0.36 Forfeited (69,168 ) 2.79 Outstanding, December 31, 2019 4,879,617 $ 0.99 Issued - - Expired (20,000 ) 1.49 Outstanding, December 31, 2020 4,859,617 $ 0.98 6.2 $ - Exercisable, December 31, 2020 4,694,955 $ 0.99 6.1 $ - The following table presents information related to stock options at December 31, 2020: SCHEDULE OF STOCK OPTION BY EXERCISE PRICE 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 8.7 175,000 $ 0.75 0.99 4,607,117 6.1 4,442,455 $ 1.00 5.99 5,000 3.5 5,000 $ 6.00 19.99 37,500 3.0 37,500 $ 20.00 30.00 35,000 1.2 35,000 4,859,617 6.1 4,694,955 The following table presents information related to stock option expense: SCHEDULE OF STOCK OPTION EXPENSE For the Years Ended Unrecognized at Weighted December 31, December 31, Period 2020 2019 2020 (Years) Consulting $ 110,557 $ 539,690 $ - - Research and development 177,281 417,838 81,482 0.8 General and administrative 403,863 670,995 15,073 0.8 $ 691,701 $ 1,628,523 $ 96,555 0.8

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 7 - 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 The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. Appointment or Departure of Directors and Certain Officers 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 50,000 150,000 1,173,917,974 5 86,958,987 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 50,000 150,000 1,173,917,974 586,958,987 Conversion of Convertible Notes During the year ended December 31, 2020 and prior to the Petition Date, 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 unaffected 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. On June 24, 2021, the Company entered into a Settlement Agreement with one of the abovemention lenders, whereby the Company agreed to issue 3,000,000 30,000 3,000,000	NOTE 10 – 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 The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. 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 $ 100,000 300,000 400,000 100,000 Conversion of Convertible Notes During the year ended December 31, 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	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Leases
LEASES	Note 8 - 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 March 2020 132,600 149,260 153,748 173,060 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: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Six Months Ended June 30, 2021 Six Months Ended June 30, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 79,186 $ 76,874 Net lease cost $ 79,186 $ 76,874 Operating lease – operating cash flows (fixed payments) $ 79,186 $ 76,874 Operating lease – operating cash flows (liability reduction) $ 49,085 $ 41,457 Non-current leases – right of use assets $ 415,827 $ 531,872 Current liabilities – operating lease liabilities $ 109,856 $ 93,093 Non-current liabilities – operating lease liabilities $ 362,949 $ 472,805 Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the six months ended June 30, 2021: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASE FOR OPERATING LEASES Fiscal Year Operating Leases 2021 (excluding the six months ended June 30, 2021) $ 79,186 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 583,406 Amount representing interest (110,601 ) Present value of net future minimum lease payments $ 472,805	NOTE 12 – 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 March 2020 132,600 149,260 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 153,748 173,060 On August 1, 2019, the Company recognized ROU assets and lease liabilities of $ 638,246 five 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: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Year Ended December 31, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 153,748 Short term lease cost - Sublease income - Net lease cost $ 153,748 Operating lease – operating cash flows (fixed payments) $ 153,748 Operating lease – operating cash flows (liability reduction) $ 85,465 Non-current leases – right of use assets $ 473,849 Current liabilities – operating lease liabilities $ 158,371 Non-current liabilities – operating lease liabilities $ 363,519 Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the year ended December 31, 2020: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases 2021 $ 158,371 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 662,591 Amount representing interest (140,701 ) Present value of net future minimum lease payments $ 521,890

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Subsequent to June 30, 2021, pursuant to the Plan, for 110 % of the DIP Costs, the Company agreed to issue to Auctus secured convertible promissory notes in the aggregate principal amount of $ 183,043 November 16, 2023 7 0.0001 332,805,400 0.0005 November 16, 2025 166,402,700 0.001 November 16, 2025 Subsequent to June 30, 2021, pursuant to the Plan, for 110 % of the Plan Costs, the Company agreed to issue Auctus a secured convertible promissory note in the principal amount of $ 532,499 , with a maturity date of November 16, 2023 7 0.0001 The Company entered into a Settlement Agreement with a prior note holder, in connection with the conversion of a note prior to the Petition Date (See Note 7). Pursuant to the Settlement Agreement, subsequent to June 30, 2021, the Company issued 3,000,000 0.007	NOTE 13 – SUBSEQUENT EVENTS Exercise of Warrants During March 2021, the Company issued an aggregate of 294,328,000 0.01 Conversion of Notes Payable On January 26, 2021, the Company issued 11,123,856 0.012 118,397 1,151 On March 11, 2021, the Company issued 8,285,719 0.015 92,666 1,460 Appointment or Departure of Directors and Certain Officers 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 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 50,000 150,000 ten 1,173,917,974 586,958,987 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 50,000 150,000 ten 1,173,917,974 586,958,987

LIQUIDITY

LIQUIDITY	12 Months Ended
	Dec. 31, 2020
Liquidity
LIQUIDITY	NOTE 2 – LIQUIDITY The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended December 31, 2020, the Company had a loss from operations of approximately $ 2,752,000 1,964,000 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 1,189,413 3,848,548 3,500,000 1,226,901 650,000 2,455,935 BRTX-100. Current funds on hand will not 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2020 December 31, 2019 Medical equipment $ 352,133 $ 352,133 Furniture and fixtures 123,487 123,487 Computer software and equipment 107,648 107,648 Office equipment 12,979 12,979 Leasehold improvements 304,661 304,661 900,908 900,908 Less: accumulated depreciation (878,994 ) (832,506 ) Property and equipment, net $ 21,914 $ 68,402 Total depreciation expense for the years ended December 31, 2020 and 2019 was $ 46,488 142,465

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITIES	Note 9 – 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: SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 DERIVATIVE LIABILITIES Beginning balance as of January 1, 2019 $ 1,094,607 Issuance of derivative liabilities 6,650,667 Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges (3,230,779 ) Change in fair value of derivative liabilities (788,970 ) Reclassification of derivative liabilities to equity (2,809,566 ) Beginning balance as of December 31, 2019 $ 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 bala $ - In applying the Multinomial Lattice and Black-Scholes option pricing models to derivatives issued and outstanding during the years ended December 31, 2020 and 2019, the Company used the following assumptions: SUMMARY OF DERIVATIVE LIABILITIES FAIR VALUE ASSUMPTION For the Years Ended December 31, 2020 2019 Risk free interest rate 0.06 2.16 % 1.54 2.16 % Expected term (years) 0.12 5.00 0.08 5.00 Expected volatility 101 133 % 91 133 % During the year ended December 31, 2019, the Company recorded new derivative liabilities in the aggregate amounts of $ 5,331,147 1,400,365 During the year ended December 31, 2019, the Company extinguished an aggregate of $ 3,230,780 During the year ended December 31, 2019, the Company reclassified an aggregate of $ 2,809,566 On December 31, 2019, the Company recomputed the fair value of ECOs recorded as derivative liabilities to be $ 962,042 118,600 On December 31, 2019, the Company recomputed the fair value of the derivative liabilities related to outstanding warrants to be $ 34,762 670,370 During the year ended December 31, 2020, the Company recorded new derivative liabilities in the aggregate amount of $ 2,473,532 10,000 During the year ended December 31, 2020, the Company extinguished an aggregate of $ 1,165,329 During the year ended December 31, 2020 and prior to the Petition Date, the Company recomputed the fair value of ECOs and warrants recorded as derivative liabilities to be $ 4,375,231 - 2,141,069 During the year ended December 31, 2020 and subsequent to the Petition Date, pursuant to ASC 852, Reorganziations 4,375,231

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The Company identified its federal and New York tax returns as its “major” tax jurisdictions. The period its income tax returns are subject to examination for these jurisdictions is 2017 through 2020. The Company believes its income tax filing positions and deductions will be sustained on audit, and it does not anticipate any adjustments that would result in a material change to its financial position. Therefore, no liabilities for uncertain tax positions have been recorded. At December 31, 2020 and 2019, the Company had approximately $ 36,600,000 29,900,000 8,000,000 28,600,000 In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s net operating loss carryforwards are subject to annual limitations due to several greater than 50% ownership changes. 28,200,000 9,600,000 The Company has not performed a formal analysis for the year ended December 31, 2020, but it believes its ability to use such net operating losses and tax credit carryforwards in the future is subject to annual limitations due to change of control provisions under Sections 382 and 383 of the Internal Revenue Code, which will significantly impact its ability to realize these deferred tax assets. The Company’s net deferred tax assets, liabilities and valuation allowance as of December 31, 2020 and 2019 are summarized as follows: SCHEDULE OF DEFERRED TAX ASSETS, LIABILITIES AND VALUATION ALLOWANCE 2020 2019 December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 9,700,000 $ 7,800,000 Stock-based compensation 4,070,000 3,880,000 Research & development tax credits 358,000 358,000 Total deferred tax assets 14,128,000 12,038,000 Deferred tax liabilities: Intangible assets (30,000 ) (26,000 ) Total deferred tax liabilities (30,000 ) (26,000 ) Net deferred tax assets 14,098,000 12,012,000 Valuation allowance $ (14,098,000 ) $ (12,012,000 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ (2,086,000 ) $ (3,834,000 ) The income tax provision (benefit) as of December 31, 2020 and 2019 consists of the following: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) 2020 2019 December 31, 2020 2019 Federal: Current $ - $ - Deferred - - State and local: Current - - Deferred - - Total income tax provision (benefit) $ $ A reconciliation of the statutory federal income tax benefit to actual tax benefit for the years ended December 31, 2020 and 2019 is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE 2020 2019 Federal statutory blended income tax rates (21 )% (21 )% State statutory income tax rate, net of federal benefit (5 ) (5 ) Permanent differences 7.6 0.1 True-ups and other - (0.3 ) Change in valuation allowance 18.4 26.2 Effective tax rate - % - % As of the date of this filing, the Company has not filed its 2020 or 2019 federal and state corporate income tax returns. The Company expects to file these documents as soon as practicable.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial information as of and for the three and six months ended June 30, 2021 and 2020 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 the Company’s financial position at such dates and the operating results and cash flows for such periods. Operating results for the three and six months ended June 30, 2021 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 condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the SEC on April 30, 2021.	Basis of Presentation The accompanying audited consolidated financial statements have been prepared in accordance with GAAP. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such consolidated financial statements and accompanying notes are the representations of Company’s management, who is responsible for their integrity and objectivity.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation.	Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation.
Chapter 11 Cases	Chapter 11 Case 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 sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures 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”) 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. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and post petition 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 six months ended June 30, 2021 and 2020. Reorganization items, net for the three and six months ended June 30, 2021 were $ - 3,361,416 781,306 Reorganization items, net for the three and six months ended June 30, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Professional fees $ (149,690 ) $ (149,690 ) Write-off of derivative liability 4,375,231 4,375,231 Default interest and penalties (864,125 ) (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ 3,361,416 $ 781,306	Chapter 11 Cases Chapter 11 Accounting The 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 sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures 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”). On November 16, 2020 (the “Effective Date”), the Plan became effective. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount, exchange of common stock and unsecured convertible notes for allowable claims and post-petition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying consolidated statements of operations for the year ended December 31, 2020. Reorganization items, net for the year ended December 31, 2020, was $ (4,081,245) Reorganization items, net for the year ended December 31, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET December 31, 2020 Year Ended December 31, 2020 Professional fees $ (476,652 ) Write-off of derivative liability 4,375,231 Default interest and penalties (864,125 ) Exchange of common stock for allowable claims (3,047,417 ) Exchange of secured convertible debt for allowable claims (1,488,172 ) Unamortized debt discount on convertible notes (2,580,110 ) Total reorganization items, net $ (4,081,245 )
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, assumptions used in management’s liquidity analysis, and assumptions used in the Black-Scholes-Merton pricing model, such as expected volatility, risk-free interest rate, and expected divided rate.	Use of Estimates The preparation of the 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 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 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 six months ended June 30, 2021. Contract modifications are not routine in the performance of the Company’s contracts.	Revenue The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which the Company adopted beginning on January 1, 2019, utilizing the modified retrospective method. The approach was applied to contracts that were in process as of January 1, 2019. The adoption of ASC Topic 606 did not have an impact on the Company’s reported revenue or contracts in process at January 1, 2019. The reported results for the fiscal year 2019 reflect the application of ASC Topic 606. 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. The Company’s contracted transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have a single performance obligation which is not separately identifiable from other promises in the contracts and is, therefore, not distinct. The Company’s performance obligation is satisfied upon the transfer of risk of loss to the customer. All sales have fixed pricing and there are currently no variable components included in the Company’s revenue. The timing of the Company’s revenue recognition may differ from the timing of receiving royalty payments. A receivable is recorded when revenue is recognized prior to receipt of a royalty payment and the Company has an unconditional right to the royalty payment. Alternatively, when a royalty payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. During the years ended December 31, 2020 and 2019, the Company recognized $ 77,000 130,000 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 60 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 years ended December 31, 2020 and 2019. 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 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
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 no	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. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did no
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 fifteen years 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.	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 fifteen 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. During the three and six months ended June 30, 2021 and 2020, the Company determined that there was no	Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-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. For the years ended December 31, 2020 and 2019, we determined that there was no
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.	Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“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 $ 6,220 6,123 8,820 28,131	Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $ 28,281 321,280
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.	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 9 – 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 period. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options, warrants, and unvested restricted stock units (“RSUs”) 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, RSUs and convertible notes have been excluded from the Company’s computation of net loss per common share for the three and six months ended June 30, 2021 and 2020. 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: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Three Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 Six Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 (1) As of June 30, 2021 all 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 51,504,015,462	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 years ended December 31, 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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2020 2019 Options 4,859,617 4,879,617 Warrants 15,002,388,203 8,379,177 Convertible notes 436,307,132 (1) 501,549,663 (2) Total 15,675,232,655 514,808,457 (1) As of December 31, 2020 all 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 52,292,375,355 (2) As of December 31, 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 225,023,100
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 and the 2021 Stock Incentive Plan (the “Plans”) are registered, the Company estimates the fair value of the awards granted under the Plans 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	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 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 OTCQB market. 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.	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the 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,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax assets will not be realized. For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the 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 consolidated statements of operations.
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.	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 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, the warrants, and stock options that are classified as derivative liabilities on the 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.	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). 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. 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 3.5 Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 2,815,000 -	Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). 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 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 right-of-use 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 financial statements. The adoption of ASU 2016 - 02 did not have a material impact on the Company’s 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 four years
Recent Accounting Pronouncements	Recently Issued Accounting Standards In May 2021, the FASB issued ASU 2021-04 “Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation— Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40) Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” which clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: i) for a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged; ii) for all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. The amendments in this Update are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. The Company is currently evaluating the impact of this standard on its unaudited condensed consolidated financial statements. All other newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.	Recent Accounting Pronouncements All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.
Concentrations		Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 2,815,000 - The royalties related to the Company’s sublicense comprised all of the Company’s revenue during the years ended December 31, 2020 and 2019. See “Revenue” below. During the years ended December 31, 2020 and 2019, 84 30
Fair Value of Financial Instruments		Fair Value of Financial Instruments The carrying value of cash, accounts receivable, accounts payable and accrued expenses, and other current liabilities approximate their fair values based on the short-term maturity of these instruments. The carrying amount of notes approximate the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company’s debt and interest payable on the notes approximates the Company’s incremental borrowing rate.
Convertible Instruments		Convertible Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments (the beneficial conversion feature) based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SCHEDULE OF REORGANIZATION ITEMS, NET	Reorganization items, net for the three and six months ended June 30, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Professional fees $ (149,690 ) $ (149,690 ) Write-off of derivative liability 4,375,231 4,375,231 Default interest and penalties (864,125 ) (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ 3,361,416 $ 781,306	Reorganization items, net for the year ended December 31, 2020, consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET December 31, 2020 Year Ended December 31, 2020 Professional fees $ (476,652 ) Write-off of derivative liability 4,375,231 Default interest and penalties (864,125 ) Exchange of common stock for allowable claims (3,047,417 ) Exchange of secured convertible debt for allowable claims (1,488,172 ) Unamortized debt discount on convertible notes (2,580,110 ) Total reorganization items, net $ (4,081,245 )
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: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Three Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 Six Months Ended June 30, 2021 2020 Options 2,352,191,115 4,867,617 Warrants 14,507,388,226 8,021,641 Unvested RSUs 1,173,917,974 - Convertible notes – common stock 795,797,190 (1) - Total 18,829,294,505 12,889,258 (1) As of June 30, 2021 all 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 51,504,015,462	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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2020 2019 Options 4,859,617 4,879,617 Warrants 15,002,388,203 8,379,177 Convertible notes 436,307,132 (1) 501,549,663 (2) Total 15,675,232,655 514,808,457 (1) As of December 31, 2020 all 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 52,292,375,355 (2) As of December 31, 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 225,023,100

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS	Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2020 $ 3,676 $ 1,301,500 $ (566,012 ) $ 739,164 Amortization expense - - (74,896 ) (74,896 ) Balance as of December 31, 2020 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (37,264 ) (37,264 ) Balance as of June 30, 2021 $ 3,676 $ 1,301,500 $ (678,172 ) $ 627,004 Weighted average remaining amortization period at June 30, 2021 (in years) - 8.43	Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS 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 - - (74,896 ) (74,896 ) Balance as of December 31, 2020 $ 3,676 $ 1,301,500 $ (640,908 ) $ 664,268 Weighted average remaining amortization period at December 31, 2020 (in years) - 8.9
SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES	Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2020 $ 3,312 $ 562,700 $ 566,012 Amortization expense 364 74,532 74,896 Balance as of December 31, 2020 3,676 637,232 640,908 Amortization expense - 37,264 37,264 Balance as of June 30, 2021 $ 3,676 $ 674,496 $ 678,172	Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES 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 364 74,531 74,895 Balance as of December 31, 2020 $ 3,676 $ 637,231 $ 640,907

ACCRUED EXPENSES AND OTHER CU_2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES June 30, 2021 December 31, 2020 Accrued payroll $ 22,898 $ - Accrued research and development expenses 29,673 - Accrued general and administrative expenses 10,000 60,661 Accrued DIP and Plan costs related to DIP Funding and Plan (1) 650,493 657,598 Total accrued expenses $ 713,064 $ 718,259 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.	Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2020 December 31, 2019 Accrued payroll $ - $ 152,308 Accrued research and development expenses - 806,175 Accrued general and administrative expenses 60,661 1,392,743 Accrued director compensation - 557,500 Deferred rent - 12,438 Accrued DIP and Plan costs related to DIP Funding and Plan 657,598 (1) - Total accrued expenses $ 718,259 $ 2,921,164 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan. As of December 31, 2020, these amounts were note finalized and, as a result, were recorded as accrued expenses in the consolidated balance sheets. Subsequent to December 31, 2020, upon finalization, the amount representing the costs associated with the DIP Funding and the Plan will be converted into a Secured Convertible Note.

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE ACTIVITY	A summary of the notes payable activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Convertible Notes Other Loans Debt Discount Total Outstanding, January 1, 2021 $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233 Issuances - 250,000 - 250,000 Exchanges for equity (311,063 ) - 82,130 (228,933 ) Amortization of debt discount - - 742,534 742,534 Outstanding, June 30, 2021 $ 9,326,039 $ 250,000 $ (4,542,205 ) $ 5,033,834	A summary of the notes payable activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Related Party Notes Convertible Notes Other Notes Debt Discount Total Outstanding, December 31, 2018 $ 720,000 $ 4,309,415 $ 132,501 $ (1,012,363 ) $ 4,149,553 Issuances 635,000 9,913,339 340,000 - 10,888,339 Exchanges for equity - (2,637,323 ) - 634,525 (2,002,798 ) Repayments (70,000 ) (4,817,105 ) (7,500 ) 428,939 (4,465,666 ) Extinguishment of notes payable - - (148,014 ) 6,196 (141,818 ) Recognition of debt discount - - - (5,523,830 ) (5,523,830 ) Accretion of interest expense - - - 548,026 548,026 Accrued interest reclassified to notes payable principal - - 23,013 - 23,013 Amortization of debt discount - - - 3,671,087 3,671,087 Outstanding, December 31, 2019 1,285,000 6,768,326 340,000 (1,247,420 ) 7,145,906 Issuances 353,762 3,936,548 - - 4,290,310 Third-party purchases (287,041 ) 287,041 - - - Exchanges for equity - (813,393 ) - 253,654 (559,739 ) Exchanged for equity pursuant to Chapter 11 Plan (998,139 ) (3,592,395 ) (340,000 ) - (4,930,534 ) Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net (353,582 ) 3,050,975 - - 2,697,393 Recognition of debt discount - - - (8,534,245 ) (8,534,245 ) Accretion of interest expense - - - 2,886,036 2,886,036 Amortization of debt discount - - 1,275,106 1,275,106 Outstanding, December 31, 2020 $ - $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233
SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE	Future minimum payments under the above notes payable following the six months ended June 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE Remainder of 2021 $ - Remainder of 2021 $ - 2022 58,970 2023 9,385,601 2024 60,161 Thereafter 71,307 Total future minimum payments 9,576,039 Less: discount (4,542,205 ) Less:payable 5,033,834 Less: current (29,411 ) Notes payable, non-current $ 5,004,423

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [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: SCHEDULE OF WARRANTS GRANTED ASSUMPTION For the Six Months Ended June 30, 2020 Risk free interest rate 1.63 % Contractual term (years) 5.00 Expected volatility 202 %	In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS For the Years Ended December 31, 2020 2019 Risk free interest rate 0.41% 1.63 % 1.38% 2.62 % Expected term (years) 5 5 1 5 Expected volatility 202% 278 % 140% 167 % Expected dividends 0.00 % 0.00 %
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2021 15,002,388,203 $ 0.0011 4.9 $ 95,965,883 Granted - - - Exercised (494,604,977 ) 0.001 Expired (395,000 ) 4.22 Outstanding, June 30, 2021 14,507,388,226 $ 0.001 4.4 $ 87,725,815 Exercisable, June 30, 2021 14,507,388,226 $ 0.001 4.4 $ 87,725,815
SCHEDULE OF STOCK WARRANTS	The following table presents information related to stock warrants at June 30, 2021: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 0.015 14,501,064,290 4.4 14,501,064,290 $ 0.20 1.99 5,106,746 3.0 5,106,746 $ 2.00 2.99 75,000 2.3 75,000 $ 3.00 3.99 70,000 2.0 70,000 $ 4.00 4.99 983,023 0.7 983,023 $ 5.00 5.99 89,167 0.2 89,167 14,507,388,226 4.4 14,507,388,226	The following table presents information related to stock warrants at December 31, 2020: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 0.015 14,995,669,267 2.9 14,995,669,267 $ 0.20 0.99 5,106,746 3.5 5,106,746 $ 2.00 2.99 75,000 2.8 75,000 $ 3.00 3.99 70,000 2.5 70,000 $ 4.00 4.99 1,293,023 1.0 1,293,023 $ 5.00 5.99 174,167 0.5 174,167 15,002,388,203 2.9 15,002,388,203
SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS	In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Six Months Ended June 30, 2021 Risk free interest rate 1.71 % Expected term (years) 5.50 Expected volatility 228 % Expected dividends 0.00 %	In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Years Ended December 31, 2019 Risk free interest rate 1.47% 2.72 % Expected term (years) 10.00 Expected volatility 133% 140 % Expected dividends 0.00 %
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the option activity during the six months ended June 30, 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2021 4,859,617 $ 0.98 6.2 - Granted 2,347,835,948 0.0119 Forfeited (504,450 ) 0.75 Outstanding, June 30, 2021 2,352,191,115 $ 0.0139 9.4 $ - Exercisable, June 30, 2021 1,178,631,812 $ 0.0158 9.7 $ -	A summary of the option activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2019 4,703,785 $ 3.21 Granted 245,000 0.36 Forfeited (69,168 ) 2.79 Outstanding, December 31, 2019 4,879,617 $ 0.99 Issued - - Expired (20,000 ) 1.49 Outstanding, December 31, 2020 4,859,617 $ 0.98 6.2 $ - Exercisable, December 31, 2020 4,694,955 $ 0.99 6.1 $ -
SCHEDULE OF STOCK OPTION BY EXERCISE PRICE	The following table presents information related to stock options at June 30, 2021: SCHEDULE OF OPTION BY EXERCISE PRICE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 0.00 0.0119 2,347,835,948 9.8 1,173,917,974 $ 0.26 0.74 175,000 8.2 175,000 $ 0.75 0.99 4,102,667 5.4 3,961,338 $ 1.00 5.99 5,000 3.0 5,000 $ 6.00 19.99 37,500 2.5 37,500 $ 20.00 30.00 35,000 0.7 35,000 2,352,191,115 9.7 1,178,131,812	The following table presents information related to stock options at December 31, 2020: SCHEDULE OF STOCK OPTION BY EXERCISE PRICE 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 8.7 175,000 $ 0.75 0.99 4,607,117 6.1 4,442,455 $ 1.00 5.99 5,000 3.5 5,000 $ 6.00 19.99 37,500 3.0 37,500 $ 20.00 30.00 35,000 1.2 35,000 4,859,617 6.1 4,694,955
SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS	A summary of our unvested RSUs as of June 30, 2021 is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2021 - Granted 1,173,917,974 Forfeited - Vested - Outstanding, June 30, 2021 1,173,917,974
SCHEDULE OF STOCK OPTION EXPENSE	The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE Weighted Average For the Three Months Ended For the Six Months Ended Unrecognized at Remaining Amortization June 30, June 30, June 30, Period 2021 2020 2021 2020 2021 (Years) Consulting $ - $ 33,589 $ - $ 67,178 $ - - Research and development 24,304 59,195 49,425 121,007 32,055 0.3 General and administrative 2,902,160 126,480 16,953,806 252,960 24,766,962 2.3 $ 2,926,464 $ 219,264 $ 17,003,231 $ 441,145 $ 24,799,017 2.3	The following table presents information related to stock option expense: SCHEDULE OF STOCK OPTION EXPENSE For the Years Ended Unrecognized at Weighted December 31, December 31, Period 2020 2019 2020 (Years) Consulting $ 110,557 $ 539,690 $ - - Research and development 177,281 417,838 81,482 0.8 General and administrative 403,863 670,995 15,073 0.8 $ 691,701 $ 1,628,523 $ 96,555 0.8
SCHEDULE OF WARRANT ACTIVITY		A summary of the warrant activity during the years ended December 31, 2020 and 2019 is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2019 3,483,403 $ 3.63 Granted 6,162,301 0.44 Exercised - - Forfeited (1,266,527 ) 5.41 Outstanding, December 31, 2019 8,379,177 $ 1.43 Issued 15,227,346,970 0.0007 Exercised (231,677,703 ) 0.001 Expired (1,660,241 ) 2.14 Outstanding, December 31, 2020 15,002,388,203 $ 0.0011 2.9 $ 95,965,883 Exercisable, December 31, 2020 15,002,388,203 $ 0.0011 2.9 $ 95,965,883

LEASES (Tables)

LEASES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Leases
SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION	The following table presents net lease cost and other supplemental lease information: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Six Months Ended June 30, 2021 Six Months Ended June 30, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 79,186 $ 76,874 Net lease cost $ 79,186 $ 76,874 Operating lease – operating cash flows (fixed payments) $ 79,186 $ 76,874 Operating lease – operating cash flows (liability reduction) $ 49,085 $ 41,457 Non-current leases – right of use assets $ 415,827 $ 531,872 Current liabilities – operating lease liabilities $ 109,856 $ 93,093 Non-current liabilities – operating lease liabilities $ 362,949 $ 472,805	The following table presents net lease cost and other supplemental lease information: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Year Ended December 31, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 153,748 Short term lease cost - Sublease income - Net lease cost $ 153,748 Operating lease – operating cash flows (fixed payments) $ 153,748 Operating lease – operating cash flows (liability reduction) $ 85,465 Non-current leases – right of use assets $ 473,849 Current liabilities – operating lease liabilities $ 158,371 Non-current liabilities – operating lease liabilities $ 363,519
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 six months ended June 30, 2021: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASE FOR OPERATING LEASES Fiscal Year Operating Leases 2021 (excluding the six months ended June 30, 2021) $ 79,186 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 583,406 Amount representing interest (110,601 ) Present value of net future minimum lease payments $ 472,805	Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the year ended December 31, 2020: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases 2021 $ 158,371 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 662,591 Amount representing interest (140,701 ) Present value of net future minimum lease payments $ 521,890

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2020 December 31, 2019 Medical equipment $ 352,133 $ 352,133 Furniture and fixtures 123,487 123,487 Computer software and equipment 107,648 107,648 Office equipment 12,979 12,979 Leasehold improvements 304,661 304,661 900,908 900,908 Less: accumulated depreciation (878,994 ) (832,506 ) Property and equipment, net $ 21,914 $ 68,402

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 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: SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 DERIVATIVE LIABILITIES Beginning balance as of January 1, 2019 $ 1,094,607 Issuance of derivative liabilities 6,650,667 Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges (3,230,779 ) Change in fair value of derivative liabilities (788,970 ) Reclassification of derivative liabilities to equity (2,809,566 ) Beginning balance as of December 31, 2019 $ 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 bala $ -
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 years ended December 31, 2020 and 2019, the Company used the following assumptions: SUMMARY OF DERIVATIVE LIABILITIES FAIR VALUE ASSUMPTION For the Years Ended December 31, 2020 2019 Risk free interest rate 0.06 2.16 % 1.54 2.16 % Expected term (years) 0.12 5.00 0.08 5.00 Expected volatility 101 133 % 91 133 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS, LIABILITIES AND VALUATION ALLOWANCE	The Company’s net deferred tax assets, liabilities and valuation allowance as of December 31, 2020 and 2019 are summarized as follows: SCHEDULE OF DEFERRED TAX ASSETS, LIABILITIES AND VALUATION ALLOWANCE 2020 2019 December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 9,700,000 $ 7,800,000 Stock-based compensation 4,070,000 3,880,000 Research & development tax credits 358,000 358,000 Total deferred tax assets 14,128,000 12,038,000 Deferred tax liabilities: Intangible assets (30,000 ) (26,000 ) Total deferred tax liabilities (30,000 ) (26,000 ) Net deferred tax assets 14,098,000 12,012,000 Valuation allowance $ (14,098,000 ) $ (12,012,000 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ (2,086,000 ) $ (3,834,000 )
SCHEDULE OF INCOME TAX PROVISION (BENEFIT)	The income tax provision (benefit) as of December 31, 2020 and 2019 consists of the following: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) 2020 2019 December 31, 2020 2019 Federal: Current $ - $ - Deferred - - State and local: Current - - Deferred - - Total income tax provision (benefit) $ $
SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE	A reconciliation of the statutory federal income tax benefit to actual tax benefit for the years ended December 31, 2020 and 2019 is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE 2020 2019 Federal statutory blended income tax rates (21 )% (21 )% State statutory income tax rate, net of federal benefit (5 ) (5 ) Permanent differences 7.6 0.1 True-ups and other - (0.3 ) Change in valuation allowance 18.4 26.2 Effective tax rate - % - %

NATURE OF THE ORGANIZATION, L_2

NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Aug. 12, 2021	Apr. 19, 2021
Subsequent Event [Line Items]
Accumulated deficit	$ 109,558,758		$ 109,558,758		$ 89,842,833	$ 78,570,146
Working capital surplus	502,000		502,000
Loss from operations	3,555,263	$ 461,588	18,609,919	$ 1,280,577	2,752,076	8,432,005
Non-cash stock-based compensation			17,003,231	441,145	691,701	1,658,524
Negative cash flows from operations			1,555,530	$ 869,084	1,964,265	6,918,734
Proceeds from additional Issuance of debt			2,100,000		3,500,000
Outstanding debt and other liabilities	14,700,000		14,700,000		14,700,000
Debtor-in-Possession Financing, Amount Arranged	1,189,413		1,189,413		1,189,413
Proceeds from debt financings			3,848,548		3,848,548
Cash	$ 1,759,080		$ 1,759,080		$ 3,064,610	$ 1,664
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash							$ 1,586,414	$ 2,455,935

SCHEDULE OF REORGANIZATION ITEM

SCHEDULE OF REORGANIZATION ITEMS, NET (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Professional fees		$ (149,690)		$ (149,690)	$ (476,652)
Write-off of derivative liability		4,375,231		4,375,231	4,375,231
Default interest and penalties		(864,125)		(864,125)	(864,125)
Unamortized debt discount on convertible notes				(2,580,110)	(2,580,110)
Total reorganization items, net		$ 3,361,416		$ 781,306	(4,081,245)
Exchange of common stock for allowable claims					(3,047,417)
Exchange of secured convertible debt for allowable claims					$ (1,488,172)

SCHEDULE OF WEIGHTED AVERAGE DI

SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) - shares	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2021		Jun. 30, 2020	Jun. 30, 2021		Jun. 30, 2020	Dec. 31, 2020		Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	18,829,294,505		12,889,258	18,829,294,505		12,889,258	15,675,232,655		514,808,457
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,352,191,115		4,867,617	2,352,191,115		4,867,617	4,859,617		4,879,617
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	14,507,388,226		8,021,641	14,507,388,226		8,021,641	15,002,388,203		8,379,177
Unvested R S Us [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,173,917,974			1,173,917,974
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	795,797,190	[1]		795,797,190	[1]		436,307,132	[2]	501,549,663	[3]
[1]	As of June 30, 2021 all 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 51,504,015,462
[2]	As of December 31, 2020 all 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 52,292,375,355
[3]	As of December 31, 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 225,023,100

SCHEDULE OF WEIGHTED AVERAGE _2

SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) (Parenthetical) - shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Common stock, reserved for future issuance	51,504,015,462	52,292,375,355	225,023,100

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Feb. 03, 2020
Property, Plant and Equipment [Line Items]
Reorganization items, net		$ 3,361,416		$ 781,306	$ (4,081,245)
Cash equivalents	0		0		0	0
Allowance for doubtful accounts	0		0		0	0
Impairment of long-lived assets	0	0	0	0	0	0
Advertising and marketing costs	6,220	6,123	8,820	28,131	28,281	321,280
FDIC insured limit					250,000
Excess of FDIC insured limit					2,815,000	0
Revenue	$ 15,000	$ 19,000	$ 33,000	$ 45,000	$ 77,000	$ 130,000
Debt Financings [Member] | Lender Concentration Risk [Member] | One Lender [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage					84.00%	30.00%
Lease Agreement [Member]
Property, Plant and Equipment [Line Items]
Lease remaining term	3 years 6 months		3 years 6 months		4 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			3 years		3 years
Minimum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			15 years		15 years
Closing bid price							$ 0.001
Maximum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			5 years

SCHEDULE OF INTANGIBLE ASSETS B

SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Beginning Balance	$ 664,268	$ 739,164	$ 814,059
Finite Lived Intangible Assets, Amortization expense	(37,264)	(74,896)	(74,895)
Finite Lived Intangible Assets, Ending Balance	627,004	664,268	739,164
Patents And Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Beginning Balance	3,676	3,676	3,676
Finite Lived Intangible Assets, Amortization expense
Finite Lived Intangible Assets, Ending Balance	$ 3,676	$ 3,676	3,676
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)		0 years
License [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Beginning Balance	$ 1,301,500	$ 1,301,500	1,301,500
Finite Lived Intangible Assets, Amortization expense
Finite Lived Intangible Assets, Ending Balance	$ 1,301,500	$ 1,301,500	1,301,500
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)	8 years 5 months 4 days	8 years 10 months 25 days
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Beginning Balance	$ (640,908)	$ (566,012)	(491,117)
Finite Lived Intangible Assets, Amortization expense	(37,264)	(74,896)	(74,895)
Finite Lived Intangible Assets, Ending Balance	$ (678,172)	$ (640,908)	$ (566,012)

SCHEDULE OF FINITE LIVED INTANG

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Patents And Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	$ 3,676	$ 3,312	$ 2,944
Amortization expense		364	368
Ending Balance	3,676	3,676	3,312
License [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	637,232	562,700	488,173
Amortization expense	37,264	74,531	74,527
Ending Balance	674,496	637,232	562,700
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	640,908	566,012	491,117
Amortization expense	37,264	74,895	74,895
Ending Balance	$ 678,172	$ 640,908	$ 566,012

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended	12 Months Ended
	Feb. 28, 2017	Feb. 28, 2017	Jun. 30, 2021	Dec. 31, 2020
April 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Milestones payment	$ 150,000		$ 150,000	$ 150,000
April 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Milestones payment	$ 250,000	$ 250,000	$ 250,000	$ 250,000

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Jun. 30, 2021		Dec. 31, 2020		Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued payroll	$ 22,898				$ 152,308
Accrued research and development expenses	29,673				806,175
Accrued general and administrative expenses	10,000		60,661		1,392,743
Accrued DIP and Plan costs related to DIP Funding and Plan	650,493	[1]	657,598	[1]
Total accrued expenses	$ 713,064		718,259		2,921,164
Accrued director compensation					557,500
Deferred rent					$ 12,438
[1]	Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.

SCHEDULE OF NOTES PAYABLE ACTIV

SCHEDULE OF NOTES PAYABLE ACTIVITY (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Outstanding, December 31, 2019			$ 4,270,233	$ 7,145,906	$ 7,145,906	$ 4,149,553
Issuances			250,000		4,290,310	10,888,339
Exchanges for equity			(228,933)		(559,739)	(2,002,798)
Amortization of debt discount	$ 742,534	$ 1,066,526	742,534	1,066,526	1,278,104	3,671,087
Outstanding, December 31, 2020	5,033,834		5,033,834		4,270,233	7,145,906
Repayments						(4,465,666)
Extinguishment of notes payable						(141,818)
Recognition of debt discount					(8,534,245)	(5,523,830)
Accretion of interest expense				2,810,973	2,810,973	548,026
Accrued interest reclassified to notes payable principal						23,013
Third-party purchases
Exchanged for equity pursuant to Chapter 11 Plan					(4,930,534)
Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net					2,697,393
Accretion of interest expense					2,886,036
Amortization of debt discount					1,275,106
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Outstanding, December 31, 2019			9,637,102	6,768,326	6,768,326	4,309,415
Issuances					3,936,548	9,913,339
Exchanges for equity			(311,063)		(813,393)	(2,637,323)
Amortization of debt discount
Outstanding, December 31, 2020	9,326,039		9,326,039		9,637,102	6,768,326
Repayments						(4,817,105)
Extinguishment of notes payable
Recognition of debt discount
Accretion of interest expense
Accrued interest reclassified to notes payable principal
Third-party purchases					287,041
Exchanged for equity pursuant to Chapter 11 Plan					(3,592,395)
Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net					3,050,975
Accretion of interest expense
Amortization of debt discount
Other Loans [Member]
Short-term Debt [Line Items]
Outstanding, December 31, 2019
Issuances			250,000
Exchanges for equity
Amortization of debt discount
Outstanding, December 31, 2020	250,000		250,000
Debt Discount [Member]
Short-term Debt [Line Items]
Outstanding, December 31, 2019			(5,366,869)	(1,247,420)	(1,247,420)	(1,012,363)
Issuances
Exchanges for equity			82,130		253,654	634,525
Amortization of debt discount			742,534			3,671,087
Outstanding, December 31, 2020	$ (4,542,205)		(4,542,205)		(5,366,869)	(1,247,420)
Repayments						428,939
Extinguishment of notes payable						6,196
Recognition of debt discount					(8,534,245)	(5,523,830)
Accretion of interest expense						548,026
Accrued interest reclassified to notes payable principal
Third-party purchases
Exchanged for equity pursuant to Chapter 11 Plan
Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net
Accretion of interest expense					2,886,036
Amortization of debt discount					1,275,106
Related Party Notes [Member]
Short-term Debt [Line Items]
Outstanding, December 31, 2019				1,285,000	1,285,000	720,000
Issuances					353,762	635,000
Exchanges for equity
Amortization of debt discount
Outstanding, December 31, 2020						1,285,000
Repayments						(70,000)
Extinguishment of notes payable
Recognition of debt discount
Accretion of interest expense
Accrued interest reclassified to notes payable principal
Third-party purchases					(287,041)
Exchanged for equity pursuant to Chapter 11 Plan					(998,139)
Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net					(353,582)
Accretion of interest expense
Amortization of debt discount
Notes Payable, Other Payables [Member]
Short-term Debt [Line Items]
Outstanding, December 31, 2019				$ 340,000	340,000	132,501
Issuances						340,000
Exchanges for equity
Amortization of debt discount
Outstanding, December 31, 2020						340,000
Repayments						(7,500)
Extinguishment of notes payable						(148,014)
Recognition of debt discount
Accretion of interest expense
Accrued interest reclassified to notes payable principal						$ 23,013
Third-party purchases
Exchanged for equity pursuant to Chapter 11 Plan					(340,000)
Secured and Unsecured convertible notes payable exchanged pursuant to Chapter 11 Plan, net
Accretion of interest expense

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Remainder of 2021
2022	58,970
2023	9,385,601
2024	60,161
Thereafter	71,307
Total future minimum payments	9,576,039
Less: discount	(4,542,205)
Less:payable	5,033,834
Less: current	(29,411)	$ 0	$ (7,145,906)
Notes payable, non-current	$ 5,004,423

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)

Jul. 02, 2021USD ($)$ / sharesshares

Mar. 14, 2021USD ($)

Nov. 16, 2020USD ($)$ / sharesshares

Nov. 16, 2020USD ($)$ / sharesshares

Aug. 07, 2020shares

Mar. 31, 2021$ / sharesshares

Jun. 30, 2021USD ($)$ / sharesshares

Jun. 30, 2020USD ($)

Mar. 31, 2020USD ($)

Apr. 26, 2021USD ($)$ / sharesshares

Jun. 30, 2021USD ($)$ / sharesshares

Jun. 30, 2020USD ($)

Dec. 31, 2021shares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Jul. 16, 2021USD ($)

Jun. 24, 2021shares

Mar. 11, 2020shares

Feb. 26, 2020USD ($)

Feb. 20, 2020USD ($)

Jun. 30, 2016USD ($)

Short-term Debt [Line Items]

Common stock description

Company, more than 33% of its shares during each of the three initial 30 day periods following the Effective Date.

Debtor-in-possession loans provided

$ 1,189,413

$ 1,189,413

$ 1,189,413

Warrants to purchase shares of common stock | shares

14,507,388,226

14,507,388,226

15,002,388,203

Amortization of debt discount

$ 742,534

$ 1,066,526

$ 742,534

$ 1,066,526

$ 1,278,104

$ 3,671,087

Accrued interest expense

$ 1,226,901

Debt instrument, interest rate

16.60%

16.60%

Common stock authorized | shares

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

2,000,000,000

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Interest expense

$ 6,769

$ 6,769

Notes payable

5,033,834

5,033,834

Convertible notes payable aggregate principal amount

$ 3,000,000

Loss on extinguishment of notes payable

(658,152)

$ (658,152)

$ (1,895,116)

Warrant term

4 years 4 months 24 days

4 years 4 months 24 days

2 years 10 months 24 days

Payment of notes payable

4,894,604

Proceeds from issuance of notes payable

441,762

4,290,310

10,888,339

Debt discount

$ 4,542,205

$ 4,542,205

Aggregate value of shares issued

$ 10,000

10,000

254,912

Original issuance debt discount

$ 1,247,422

Common stock, shares issued | shares

3,347,778,690

3,347,778,690

2,862,174,380

77,851,633

Subsequent Event [Member]

Short-term Debt [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Other Lenders [Member]

Short-term Debt [Line Items]

Debtor-in-possession loans provided

$ 348,000

$ 348,000

Other Lenders [Member] | Class A Warrant [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

697,000,000

697,000,000

Warrant exercise price | $ / shares

$ 0.0005

$ 0.0005

Other Lenders [Member] | Class B Warrant [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

348,500,000

348,500,000

Warrant exercise price | $ / shares

$ 0.001

$ 0.001

Lenders [Member]

Short-term Debt [Line Items]

Accrued interest expense

$ 6,314

$ 6,314

Debt instrument conversion amount

$ 317,894

Debt instrument converted into shares of common stock | shares

32,276,310

Debt instrument, convertible, conversion price | $ / shares

$ 0.01

$ 0.01

Former Board [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

12.00%

Debt instrument principal amount

$ 353,762

Debt instrument, maturity date

Mar. 10, 2020

Director/Principal Stockholder [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 175,000

Debt instrument unsecured amount

$ 245,192

Debt instrument converted into shares of common stock | shares

24,519,178

Minimum [Member]

Short-term Debt [Line Items]

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

Auctus [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Number of shares of common stock issued | shares

294,328,000

Common stock, par value | $ / shares

$ 0.0001

Shares issued price per share | $ / shares

$ 0.01

Auctus [Member] | Class A Warrant [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

332,805,400

Warrant exercise price | $ / shares

$ 0.0005

Auctus [Member] | Class B Warrant [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

166,402,700

Warrant exercise price | $ / shares

$ 0.001

Auctus [Member] | Other Lenders [Member]

Short-term Debt [Line Items]

Common stock authorized | shares

3,000,000

Auctus [Member] | Initial Auctus Funding [Member]

Short-term Debt [Line Items]

Debtor-in-possession loans provided

$ 3,500,000

$ 3,500,000

Warrants to purchase shares of common stock | shares

3,500,000

3,500,000

Debtor-in-possession loans, accrued interest

$ 1,227,000

$ 1,227,000

Auctus [Member] | Initial Auctus Funding [Member] | Class A Warrant [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

7,000,000,000

7,000,000,000

Warrant exercise price | $ / shares

$ 0.0005

$ 0.0005

Auctus [Member] | Initial Auctus Funding [Member] | Class B Warrant [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

3,500,000,000

3,500,000,000

Warrant exercise price | $ / shares

$ 0.001

$ 0.001

Auctus [Member] | Debtor-In-Possession Funding [Member]

Short-term Debt [Line Items]

Debtor-in-possession cost

$ 484,090

$ 484,090

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class A Warrant [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

2,453,802,480

2,453,802,480

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class B Warrant [Member]

Short-term Debt [Line Items]

Number of shares of common stock issued | shares

671,124,200

217,796,200

Warrants to purchase shares of common stock | shares

1,226,901,240

1,226,901,240

Warrants exercised, shares of common stock | shares

726,282,680

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class B Warrant [Member] | Forecast [Member]

Short-term Debt [Line Items]

Number of shares of common stock issued | shares

453,328,000

Auctus [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debtor-in-possession loans provided

$ 7,000,000

$ 7,000,000

Tuxis Trust [Member] | Desmarais [Member]

Short-term Debt [Line Items]

Debt instrument conversion amount

$ 309,301

Debt instrument, maturity date

Nov. 16, 2023

Reorganization [Member]

Short-term Debt [Line Items]

Common stock description

Pursuant to the Bankruptcy, 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.

Number of shares of common stock issued | shares

100

DIP Costs [Member]

Short-term Debt [Line Items]

Debtor-in-possession cost

650,493

650,493

$ 657,598

Amortization of debt discount

500,000

500,000

Accrued interest expense

150,493

150,493

157,598

Secured Convertible Note [Member]

Short-term Debt [Line Items]

Debtor-in-possession cost

166,403

166,403

Secured Convertible Note [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

7.00%

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Other Lenders [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

7.00%

7.00%

Debt instrument, maturity term

3 years

Secured Convertible Note [Member] | Desmarais [Member]

Short-term Debt [Line Items]

Debt instrument conversion amount

$ 490,699

Secured Convertible Note [Member] | Former Board [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

7.00%

7.00%

Debt instrument principal amount

$ 490,698

$ 490,698

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Debtor-In-Possession Funding [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 183,043

Debtor-in-possession funding, percentage

110.00%

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Auctus [Member]

Short-term Debt [Line Items]

Debtor-in-possession cost

166,403

166,403

Secured Convertible Note [Member] | Auctus [Member] | Debtor-In-Possession Funding [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 1,349,591

$ 1,349,591

Debtor-in-possession funding, percentage

110.00%

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Auctus and Other Lenders [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

15,226,346,970

15,226,346,970

Debt instrument, interest rate

7.00%

7.00%

Debt instrument principal amount

$ 3,848,548

$ 3,848,548

Debt instrument, maturity date

Nov. 16, 2023

Fair value of warrant

$ 152,263,470

Debt conversion feature

124,147

Warrants issued

$ 5,075,449

$ 5,075,449

Secured Convertible Note [Member] | Auctus and Other Lenders [Member] | Maximum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.001

$ 0.001

Secured Convertible Note [Member] | Auctus and Other Lenders [Member] | Minimum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.0005

$ 0.0005

Secured Promissory Notes [Member] | Desmarais [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 33,562

$ 320,200

Promissory Notes [Member] | Desmarais [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 175,000

Debt instrument unsecured amount

245,192

Debt instrument converted into shares of common stock | shares

24,519,200

Promissory Notes [Member] | Tuxis Trust [Member] | Desmarais [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 500,000

Debt instrument unsecured amount

$ 444,534

$ 444,534

Debt instrument converted into shares of common stock | shares

44,453,400

Unsecured Notes [Member] | Other Than Auctus and Other Lenders [Member]

Short-term Debt [Line Items]

Debt instrument conversion amount

$ 10,497,268

Debt instrument converted into shares of common stock | shares

1,049,726,797

Fair market value of stock

$ 14,381,259

Recognized loss on reorganization items

3,883,991

Unsecured Convertible Notes [Member] | Auctus [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 3,261,819

$ 3,261,819

Unsecured Convertible Notes [Member] | Auctus [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 532,499

Unsecured Convertible Notes [Member] | Other Than Auctus and Other Lenders [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

5.00%

5.00%

Debt instrument, maturity term

3 years

Unsecured Convertible Notes [Member] | Other Lenders [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 382,400

$ 382,400

Notes Payable And Convertible Notes Payable [Member]

Short-term Debt [Line Items]

Interest expense

143,721

286,414

$ 368,810

Debtor In Possession Loans [Member] | Auctus [Member]

Short-term Debt [Line Items]

Loans payable

$ 1,189,413

Debtor In Possession Loans [Member] | Auctus [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

8.00%

Loans payable

$ 1,189,413

Debt instrument interest rate

2.00%

Two Secured Convertible Notes [Member]

Short-term Debt [Line Items]

Interest expense

$ 23,553

$ 46,847

Two Secured Convertible Notes [Member] | Auctus [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

3,680,703,720

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 1,349,591

Debt instrument, maturity date

Nov. 16, 2023

Two Secured Convertible Notes [Member] | Auctus [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

3,680,703,720

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 1,349,591

Debt instrument, maturity date

Nov. 16, 2023

Two Secured Convertible Notes [Member] | Auctus [Member] | Maximum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.001

Two Secured Convertible Notes [Member] | Auctus [Member] | Maximum [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.001

Two Secured Convertible Notes [Member] | Auctus [Member] | Minimum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.0005

Two Secured Convertible Notes [Member] | Auctus [Member] | Minimum [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.0005

Paycheck Protection Program [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

1.00%

Debt instrument principal amount

$ 250,000

Notes payable

$ 250,000

Debt instrument description

Pursuant to the note, principal and interest payments are deferred for ten months, which, at that time the Company may apply for loan forgiveness. If the Company does not apply for loan forgiveness, or if the loan forgiveness is denied, the Company will be required to make monthly payments of $5,100 starting on January 14, 2022. As of June 30, 2021, the Company has not applied for loan forgiveness. All remaining unpaid principal and interest is due and payable at the maturity date. At June 30, 2021, $250,000 was outstanding.

Debt instrument cash payments

$ 5,100

Conversions, Exchanges and Other [Member]

Short-term Debt [Line Items]

Amortization of debt discount

$ 2,580,110

Accrued interest expense

$ 181,912

Loss on extinguishment of notes payable

508,743

Extinguished debt

141,818

Debt discount

428,939

Original issuance debt discount

634,525

Derivative liability

$ 3,230,780

Common stock, shares issued | shares

54,464,158

Debt conversion, converted instrument, amount

$ 6,230,102

Repayments of debt

4,894,604

Aggregate principal on prepayment premiums

813,730

Accrued interest reclassified to principal

23,013

Conversions, Exchanges and Other [Member] | Promissory Note [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

148,014

Conversions, Exchanges and Other [Member] | Exercise Price Five [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 148,014

Debt maturity period

maturity date in March 2020

Embedded conversion option percentage

$ 10

Loss on extinguishment of notes payable

90,994

Fair value of embedded conversion option

$ 84,798

Conversions, Exchanges and Other [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.43

Conversions, Exchanges and Other [Member] | Minimum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.01

Conversions, Exchanges and Other [Member] | Lender [Member]

Short-term Debt [Line Items]

Accrued interest expense

$ 52,387

Debt instrument principal amount

$ 678,102

Debt maturity period

maturity dates ranging from June 2019 to July 2019 to new maturity dates ranging from July 2019 to July 2020

Convertible notes payable aggregate principal amount

$ 650,000

Offering price percentage

0.75

Embedded conversion option percentage

$ 10

Loss on extinguishment of notes payable

329,310

Extinguished debt

702,387

Fair value of embedded conversion option

$ 329,310

Warrant term

5 years

Conversions, Exchanges and Other [Member] | Lenders [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 150,000

Debt maturity period

maturity dates in September 2019 to new maturity dates in October 2019, effective September 30, 2019

Related Party Notes [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.60

Convertible notes payable aggregate principal amount

$ 485,000

Warrant term

5 years

Payment of notes payable

$ 0

$ 70,000

Related Party Notes [Member] | Extended Maturity Date from January 2019 to December 2019 [Member]

Short-term Debt [Line Items]

Notes payable

25,000

Related Party Notes [Member] | Scientific Advisory Board Member [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 635,000

Debt maturity period

maturity dates between July 2019 and May 2020

Related Party Notes [Member] | Scientific Advisory Board Member [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

15.00%

Related Party Notes [Member] | Scientific Advisory Board Member [Member] | Minimum [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

12.00%

Related Party Notes [Member] | Holders [Member]

Short-term Debt [Line Items]

Accrued interest expense

$ 35,887

Debt instrument principal amount

$ 505,000

Debt maturity period

extended from dates from December 2018 and August 2019 to dates between July 2019 and December 2019

Convertible notes payable aggregate principal amount

$ 475,000

Offering price percentage

0.75

Shares issued price per share | $ / shares

$ 0.60

Warrant description

The exchange price of the warrants to be issued to such holders was to be the lesser of (i) 125% of the Exchange Price or (ii) $0.80 per share (subject to adjustment for reverse stock splits and the like)

Embedded conversion option percentage

$ 10

Loss on extinguishment of notes payable

145,066

Extinguished debt

510,887

Fair value of embedded conversion option

145,066

Related Party Notes [Member] | Director [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

175,000

Related Party Notes [Member] | Trust [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 500,000

Related Party Notes [Member] | Director and Trust [Member]

Short-term Debt [Line Items]

Warrants to purchase shares of common stock | shares

1,377,842

Offering price percentage

0.75

Warrant description

The exercise price of the warrants to be issued to the director and the Trust was to be 125% of the Director/Trust Exchange Price and the term of the warrants was to be the same term as the Public Warrants. Concurrently with the exchange, the exercise prices of outstanding warrants held by the director and the Trust for the purchase of an aggregate of 1,377,842 shares of common stock of the Company was to be reduced from between $1.50 and $4.00 per share to $0.75 per share and the expiration dates of such warrants was to be extended from between December 2019 and March 2022 to December 2023

Original Promissory Note [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 500,000

Debt instrument unsecured amount

$ 444,534

Debt instrument converted into shares of common stock | shares

44,453,443

Debt instrument, maturity date

Nov. 16, 2023

Secured convertible note

$ 309,301

Convertible Debt [Member]

Short-term Debt [Line Items]

Number of shares of common stock issued | shares

78,873

Warrants to purchase shares of common stock | shares

295,000

Debt instrument principal amount

$ 9,765,325

Warrant term

5 years

Proceeds from issuance of notes payable

$ 9,086,353

Debt discount

678,973

Aggregate value of shares issued

61,220

Fair value of warrant

104,198

Convertible debt fair value

$ 148,014

Convertible Debt [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

15.00%

Warrant exercise price | $ / shares

$ 1

Convertible Debt [Member] | Minimum [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

8.00%

Warrant exercise price | $ / shares

$ 0.45

Convertible Notes [Member]

Short-term Debt [Line Items]

Accrued interest expense

$ 73,485

Debt instrument principal amount

$ 675,523

Debt instrument converted into shares of common stock | shares

46,158,719

Debt instrument cash payments

$ 2,499,476

Convertible Notes [Member] | Auctus and Other Lenders [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

5.00%

5.00%

Debt instrument principal amount

$ 3,644,274

$ 3,644,274

Debt instrument, maturity date

Nov. 16, 2023

Convertible notes payable aggregate principal amount

$ 2,742,895

$ 2,742,895

Loss on extinguishment of notes payable

$ 1,488,172

Convertible Notes Two [Member]

Short-term Debt [Line Items]

Accrued interest expense

1,901

Debt instrument principal amount

$ 148,014

Debt instrument converted into shares of common stock | shares

513,788

Convertible Note Payable [Member] | Lender [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

10.00%

Debt instrument principal amount

$ 88,000

Debt instrument converted into shares of common stock | shares

15,500,000

Debt instrument, maturity date

Jan. 31, 2021

Debt instrument cash payments

$ 155,000

Proceeds from convertible notes payable

$ 85,000

Conversion price

0.61

Debt instrument interest rate

22.00%

Embedded Conversion Options and Note Provisions [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 6,006,576

Offering price percentage

0.75

Embedded Conversion Options and Note Provisions [Member] | Convertible Notes [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 1,271,750

Conversion price

0.58

Embedded Conversion Options and Note Provisions [Member] | Convertible Notes One [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 3,537,438

Percentage on prepayment premium

135.00%

Embedded Conversion Options and Note Provisions [Member] | Convertible Notes Two [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 4,626,874

Conversion price

0.58

Embedded Conversion Options and Note Provisions [Member] | ECO [Member]

Short-term Debt [Line Items]

Loss on extinguishment of notes payable

$ 414,108

Fair value of embedded conversion option

5,331,147

Original issuance debt discount

4,771,974

Convertible debt

3,289,111

Wrote-off derivative liabilities

4,375,231

Embedded Conversion Options and Note Provisions [Member] | Underwritten Public Offering [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

340,000

Embedded Conversion Options and Note Provisions [Member] | Lenders [Member] | ECO [Member]

Short-term Debt [Line Items]

Fair value of embedded conversion option

2,631,595

Original issuance debt discount

5,328,918

Embedded Conversion Options and Note Provisions 1 [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 2,243,750

Conversion price

0.58

Embedded Conversion Options and Note Provisions 1 [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 2

Embedded Conversion Options and Note Provisions 1 [Member] | Minimum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.25

Embedded Conversion Options and Note Provisions 2 [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 2,872,826

Embedded Conversion Options and Note Provisions 2 [Member] | Maximum [Member]

Short-term Debt [Line Items]

Conversion price

0.65

Embedded Conversion Options and Note Provisions 2 [Member] | Minimum [Member]

Short-term Debt [Line Items]

Conversion price

0.58

Embedded Conversion Options and Note Provisions 3 [Member]

Short-term Debt [Line Items]

Convertible notes payable aggregate principal amount

$ 890,000

Warrant term

5 years

Embedded Conversion Options and Note Provisions 3 [Member] | Maximum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.80

Debt instrument, convertible, conversion price | $ / shares

0.60

Embedded Conversion Options and Note Provisions 3 [Member] | Minimum [Member]

Short-term Debt [Line Items]

Warrant exercise price | $ / shares

0.75

Debt instrument, convertible, conversion price | $ / shares

$ 0.50

Conversions Exchanges And Other One [Member]

Short-term Debt [Line Items]

Loss on extinguishment of notes payable

$ 1,242,669

Convertible Notes With Bifurcated E C Os [Member] | Lenders [Member]

Short-term Debt [Line Items]

Accrued interest expense

$ 126,043

Debt instrument principal amount

$ 523,516

Debt instrument converted into shares of common stock | shares

1,515,799,750

Convertible notes payable aggregate principal amount

$ 1,580,587

Debt discount

234,301

Derivative liability

$ 1,165,329

Convertible Notes With Bifurcated E C Os [Member] | Lenders [Member] | Maximum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.01

Convertible Notes With Bifurcated E C Os [Member] | Lenders [Member] | Minimum [Member]

Short-term Debt [Line Items]

Debt instrument, convertible, conversion price | $ / shares

$ 0.0001

Other Notes [Member] | Lenders [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

15.00%

Debt instrument principal amount

$ 340,000

Debt instrument converted into shares of common stock | shares

47,170,000

Debt maturity period

maturity with original maturity dates ranging between November 2019 through November 2020

Other Notes [Member] | Lender [Member]

Short-term Debt [Line Items]

Debt instrument principal amount

$ 125,000

Debt maturity period

maturity date in January 2019 to a new maturity date in December 2019

Convertible notes payable aggregate principal amount

$ 148,014

Original issuance debt discount

$ 7,052

Common stock, shares issued | shares

10,000

Repayments of debt

$ 7,500

SCHEDULE OF WARRANTS GRANTED AS

SCHEDULE OF WARRANTS GRANTED ASSUMPTION (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.63%
Contractual term (years)	5 years
Expected volatility	202.00%

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants Exercisable, Balance	1,178,131,812	4,694,955
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants Outstanding, Beginning Balance	15,002,388,203	8,379,177	3,483,403
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 0.0011	$ 1.43	$ 3.63
Weighted Average Remaining Life in Years Outstanding, Beginning balance	4 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding, Beginning balance	$ 95,965,883
Number of Warrants Outstanding, Granted/Issued		15,227,346,970	6,162,301
Weighted Average Exercise Price Outstanding, Granted		$ 0.0007	$ 0.44
Aggregate intrinsic value, Granted
Number of Warrants Outstanding, Exercised	(494,604,977)	(231,677,703)
Weighted Average Exercise Price Outstanding, Exercised	$ 0.001	$ 0.001
Number of Warrants Outstanding, Forfeited	(395,000)		(1,266,527)
Weighted Average Exercise Price Outstanding, Forfeited	$ 4.22		$ 5.41
Number of Warrants Outstanding, Ending Balance	14,507,388,226	15,002,388,203	8,379,177
Weighted Average Exercise Price Outstanding, Ending Balance	$ 0.001	$ 0.0011	$ 1.43
Weighted Average Remaining Life In Years Outstanding	4 years 4 months 24 days	2 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding, Ending balance	$ 87,725,815	$ 95,965,883
Number of Warrants Exercisable, Balance	14,507,388,226	15,002,388,203
Weighted Average Exercise Price Exercisable, Balance	$ 0.001	$ 0.0011
Weighted Average Remaining Life In Years Exercisable	4 years 4 months 24 days	2 years 10 months 24 days
Aggregate Intrinsic Value, Exercisable	$ 87,725,815	$ 95,965,883
Number of Warrants Outstanding, Expired		(1,660,241)
Weighted Average Exercise Price Outstanding, Expired		$ 2.14
Aggregate Intrinsic Value, Outstanding	$ 87,725,815	$ 95,965,883
Weighted Average Exercise Price Exercisable, Balance	$ 0.001	$ 0.0011
Aggregate Intrinsic Value, Exercisable	$ 87,725,815	$ 95,965,883

SCHEDULE OF STOCK WARRANTS (Det

SCHEDULE OF STOCK WARRANTS (Details) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	14,507,388,226	15,002,388,203
Warrants Exercisable, Weighted Average Remaining Life In Years	4 years 4 months 24 days	2 years 10 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	14,507,388,226	15,002,388,203
Exercise Price 1 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	14,501,064,290	14,995,669,267
Warrants Exercisable, Weighted Average Remaining Life In Years	4 years 4 months 24 days	2 years 10 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	14,501,064,290	14,995,669,267
Exercise Price 1 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 0	$ 0
Exercise Price 1 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 0.015	$ 0.015
Exercise Price 2 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	5,106,746	5,106,746
Warrants Exercisable, Weighted Average Remaining Life In Years	3 years	3 years 6 months
Warrants Exercisable, Exercisable Number of Warrants	5,106,746	5,106,746
Exercise Price 2 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 0.20	$ 0.20
Exercise Price 2 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 1.99	$ 0.99
Exercise Price 3 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	75,000	75,000
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years 3 months 18 days	2 years 9 months 18 days
Warrants Exercisable, Exercisable Number of Warrants	75,000	75,000
Exercise Price 3 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 2	$ 2
Exercise Price 3 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 2.99	$ 2.99
Exercise Price 4 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	70,000	70,000
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years	2 years 6 months
Warrants Exercisable, Exercisable Number of Warrants	70,000	70,000
Exercise Price 4 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 3	$ 3
Exercise Price 4 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 3.99	$ 3.99
Exercise Price 5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	983,023	1,293,023
Warrants Exercisable, Weighted Average Remaining Life In Years	8 months 12 days	1 year
Warrants Exercisable, Exercisable Number of Warrants	983,023	1,293,023
Exercise Price 5 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 4	$ 4
Exercise Price 5 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 4.99	$ 4.99
Exercise Price 6 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	89,167	174,167
Warrants Exercisable, Weighted Average Remaining Life In Years	2 months 12 days	6 months
Warrants Exercisable, Exercisable Number of Warrants	89,167	174,167
Exercise Price 6 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 5	$ 5
Exercise Price 6 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price	$ 5.99	$ 5.99

SCHEDULE OF STOCK OPTION GRANTE

SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS (Details) - Equity Option [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2019
Offsetting Assets [Line Items]
Risk free interest rate	1.71%
Expected term (years)	5 years 6 months	10 years
Expected volatility	228.00%
Expected dividends	0.00%	0.00%
Minimum [Member]
Offsetting Assets [Line Items]
Risk free interest rate		1.47%
Expected volatility		133.00%
Maximum [Member]
Offsetting Assets [Line Items]
Risk free interest rate		2.72%
Expected volatility		140.00%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of Options Outstanding Beginning	4,859,617	4,879,617	4,703,785
Weighted Average Exercise Price Outstanding Beginning	$ 0.98	$ 0.99	$ 3.21
Weighted Average Remaining Life in Years Outstanding Beginning	6 years 2 months 12 days
Aggregate Intrinsic Value Outstanding Beginning
Number of Options Granted/Issued	2,347,835,948		245,000
Weighted Average Exercise Price Granted	$ 0.0119		$ 0.36
Number of Options Forfeited/Expired	(504,450)	(20,000)	(69,168)
Weighted Average Exercise Price Forfeited	$ 0.75	$ 1.49	$ 2.79
Number of Options Outstanding Ending	2,352,191,115	4,859,617	4,879,617
Weighted Average Exercise Price Outstanding Ending	$ 0.0139	$ 0.98	$ 0.99
Weighted Average Remaining Life In Years Outstanding Ending	9 years 4 months 24 days	6 years 2 months 12 days
Aggregate Intrinsic Value Outstanding Ending
Number of Options Exercisable Ending	1,178,631,812	4,694,955
Weighted Average Exercise Price Exercisable Ending	$ 0.0158	$ 0.99
Weighted Average Remaining Life In Years Exercisable Ending	9 years 8 months 12 days	6 years 1 month 6 days
Aggregate Intrinsic Value Exercisable Ending
Aggregate Intrinsic Value Outstanding Ending
Number of Options Exercisable Ending	1,178,631,812	4,694,955
Aggregate Intrinsic Value Exercisable Ending

SCHEDULE OF OPTION BY EXERCISE

SCHEDULE OF OPTION BY EXERCISE PRICE (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Outstanding Number of Options	2,352,191,115	4,859,617
Options Exercisable, Weighted Average Remaining Life In Years	9 years 8 months 12 days	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	1,178,131,812	4,694,955
Exercise Price 1 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0	$ 0.26
Options Outstanding, Exercise Price, Upper	$ 0.0119	$ 0.74
Options Outstanding, Outstanding Number of Options	2,347,835,948	175,000
Options Exercisable, Weighted Average Remaining Life In Years	9 years 9 months 18 days	8 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	1,173,917,974	175,000
Exercise Price 2 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0.26	$ 0.75
Options Outstanding, Exercise Price, Upper	$ 0.74	$ 0.99
Options Outstanding, Outstanding Number of Options	175,000	4,607,117
Options Exercisable, Weighted Average Remaining Life In Years	8 years 2 months 12 days	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	175,000	4,442,455
Exercise Price 3 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0.75	$ 1
Options Outstanding, Exercise Price, Upper	$ 0.99	$ 5.99
Options Outstanding, Outstanding Number of Options	4,102,667	5,000
Options Exercisable, Weighted Average Remaining Life In Years	5 years 4 months 24 days	3 years 6 months
Options Exercisable, Exercisable Number of Options	3,961,338	5,000
Exercise Price 4 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 1	$ 6
Options Outstanding, Exercise Price, Upper	$ 5.99	$ 19.99
Options Outstanding, Outstanding Number of Options	5,000	37,500
Options Exercisable, Weighted Average Remaining Life In Years	3 years	3 years
Options Exercisable, Exercisable Number of Options	5,000	37,500
Exercise Price 5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 6	$ 20
Options Outstanding, Exercise Price, Upper	$ 19.99	$ 30
Options Outstanding, Outstanding Number of Options	37,500	35,000
Options Exercisable, Weighted Average Remaining Life In Years	2 years 6 months	1 year 2 months 12 days
Options Exercisable, Exercisable Number of Options	37,500	35,000
Exercise Price 6 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 20
Options Outstanding, Exercise Price, Upper	$ 30
Options Outstanding, Outstanding Number of Options	35,000
Options Exercisable, Weighted Average Remaining Life In Years	8 months 12 days
Options Exercisable, Exercisable Number of Options	35,000

SCHEDULE OF UNVESTED RESTRICTED

SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2021shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Outstanding Beginning
Number of Shares Granted	1,173,917,974
Number of Shares Forfeited
Number of Shares Vested
Number of Shares Outstanding Ending	1,173,917,974

SCHEDULE OF STOCK OPTION EXPENS

SCHEDULE OF STOCK OPTION EXPENSE (Details) - Share-based Payment Arrangement, Option [Member] - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock-based compensation expense	$ 2,926,464	$ 219,264	$ 17,003,231	$ 441,145	$ 691,701	$ 1,628,523
Unrecognized expense	24,799,017		$ 24,799,017		$ 96,555
Weighted average remaining amortization period (years)			2 years 3 months 18 days		9 months 18 days
Consulting Expenses [Member]
Stock-based compensation expense		33,589		67,178	$ 110,557	539,690
Unrecognized expense
Weighted average remaining amortization period (years)					0 years
Research and Development Expense [Member]
Stock-based compensation expense	24,304	59,195	$ 49,425	121,007	$ 177,281	417,838
Unrecognized expense	32,055		$ 32,055		$ 81,482
Weighted average remaining amortization period (years)			3 months 18 days		9 months 18 days
General and Administrative Expense [Member]
Stock-based compensation expense	2,902,160	$ 126,480	$ 16,953,806	$ 252,960	$ 403,863	$ 670,995
Unrecognized expense	$ 24,766,962		$ 24,766,962		$ 15,073
Weighted average remaining amortization period (years)			2 years 3 months 18 days		9 months 18 days

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative)

Mar. 18, 2021$ / sharesshares

Mar. 11, 2020shares

Mar. 11, 2020shares

Nov. 13, 2019shares

Mar. 31, 2019shares

Jun. 30, 2021USD ($)$ / sharesshares

Jun. 30, 2020USD ($)

Mar. 31, 2020shares

Apr. 26, 2021$ / sharesshares

Jun. 30, 2021USD ($)$ / sharesshares

Jun. 30, 2020USD ($)$ / shares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Jul. 16, 2021USD ($)

Nov. 16, 2020$ / sharesshares

Feb. 03, 2020$ / shares

Accumulated Other Comprehensive Income (Loss) [Line Items]

Cashless exercise of warrants | shares

494,604,977

Number of options granted to purchase common stock | shares

2,347,835,948

245,000

Number of grant date fair value options issued | shares

27,736,052

Common stock, shares authorized | shares

2,000,000,000

2,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

Reverse 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

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.

Warrant term

4 years 4 months 24 days

4 years 4 months 24 days

2 years 10 months 24 days

Warrants to purchase common stock | shares

14,507,388,226

14,507,388,226

15,002,388,203

Number of shares issued for consulting services

$ 7,200

Stock based compensation expenses

$ 17,003,231

$ 441,145

$ 691,701

1,658,524

Convertible notes payable aggregate principal amount

$ 3,000,000

Loss on extinguishment of notes payable

(658,152)

(658,152)

$ (1,895,116)

Accrued interest expense

$ 1,226,901

Number of shares of common stock authorized | shares

300,000,000,000

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Exercise prices of stock options | $ / shares

$ 0.0119

$ 0.36

Consulting

$ 1,648

33,589

$ 10,037

67,601

$ 137,250

$ 1,912,683

Research and development

160,898

261,553

326,152

447,881

876,829

1,722,338

General and administrative

$ 3,401,497

$ 179,323

$ 18,297,910

$ 781,964

$ 1,786,716

$ 4,605,704

Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock issued | shares

78,873

Warrant term

5 years

Warrants to purchase common stock | shares

295,000

Fair value adjustment of warrants

$ 104,198

Debt instrument principal amount

$ 9,765,325

Related Party Notes [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrant term

5 years

Convertible notes payable aggregate principal amount

$ 485,000

Related Party Notes [Member] | Holders [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Debt instrument principal amount

$ 505,000

Debt maturity period

extended from dates from December 2018 and August 2019 to dates between July 2019 and December 2019

Convertible notes payable aggregate principal amount

$ 475,000

Offering price percentage

0.75

Shares issued price per share | $ / shares

$ 0.60

Warrant description

The exchange price of the warrants to be issued to such holders was to be the lesser of (i) 125% of the Exchange Price or (ii) $0.80 per share (subject to adjustment for reverse stock splits and the like)

Embedded conversion option percentage

$ 10

Loss on extinguishment of notes payable

145,066

Extinguished debt

510,887

Accrued interest expense

35,887

Fair value of embedded conversion option

$ 145,066

Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase common stock | shares

5,663,301

Fair value adjustment of warrants

$ 1,240,165

Aggregate gross proceeds of warrants

1,658,500

Derivative liability

$ 233,333

Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price | $ / shares

$ 0.001

Maximum [Member] | Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 1

Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Minimum [Member] | Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.45

Five-Year Immediately Vested [Member] | Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock issued | shares

1,000,000

Warrant term

5 years

5 years

Warrants to purchase common stock | shares

1,000,000

4,611,746

Exercise price per share | $ / shares

$ 0.015

Fair value adjustment of warrants

$ 10,000

Aggregate gross proceeds of warrants

$ 10,000

Five-Year Immediately Vested [Member] | Common Stock and Warrant Offering [Member] | Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrant term

5 years

5 years

Warrants to purchase common stock | shares

15,226,346,970

395,000

Fair value adjustment of warrants

$ 5,075,449

$ 116,200

Five-Year Immediately Vested [Member] | Maximum [Member] | Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 1

Five-Year Immediately Vested [Member] | Maximum [Member] | Common Stock and Warrant Offering [Member] | Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.001

1

Five-Year Immediately Vested [Member] | Minimum [Member] | Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

0.20

Five-Year Immediately Vested [Member] | Minimum [Member] | Common Stock and Warrant Offering [Member] | Convertible Debt [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.0005

$ 0.35

One-Year Immediately Vested [Member] | Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrant term

1 year

Warrants to purchase common stock | shares

1,051,555

Exercise price per share | $ / shares

$ 0.70

Warrant Holder [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrant description

the Company and a warrant holder agreed to reduce the exercise prices of an aggregate of 2,111,111 outstanding warrants previously issued with original exercise prices of $0.70 and $0.85 per share to an exercise price of $0.15 per share and extend expiration dates of such outstanding warrants from dates between February 2020 and May 2020 to new expiration dates between February 2024 and May 2024.

Outstanding warrants

$ 2,111,111

February 2024 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.70

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Derivative liability

$ 10,000

$ 1,400,365

Warrant [Member] | Common Stock and Warrant Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase common stock | shares

3,333,333

Share-based Payment Arrangement, Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Weighted average estimated fair value of options granted per share | $ / shares

$ 0

$ 0.36

Board of Directors [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Reverse split, description

effect a reverse split of the Company’s common stock at a ratio of not less than 1-for-2 and not more than 1-for-100.

effect a reverse split of the Company’s common stock at a ratio of not less than 1-for-2 and not more than 1-for-20, with the Board of Directors having the discretion as to whether or not the reverse stock split was to be effected, and with the exact ratio of any reverse stock split to be set at a whole number within the above range as determined by the Board of Directors in its discretion.

Board of Directors [Member] | Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of option issued to purchase shares of common stock | shares

4,631,700

Exercise prices of stock options | $ / shares

$ 0.75

Incremental value of modified stock options

$ 452,637

Consulting

187,861

Research and development

56,856

General and administrative

$ 207,920

Board of Directors [Member] | Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized | shares

300,000,000

150,000,000

Board of Directors [Member] | Maximum [Member] | Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise prices of stock options | $ / shares

$ 4.70

Board of Directors [Member] | Minimum [Member] | Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise prices of stock options | $ / shares

$ 1

Disc Committee Chairman [Member] | Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of option issued to purchase shares of common stock | shares

70,000

Option term

10 years

Exercise prices of stock options | $ / shares

$ 1

Stock option vesting term

3 years

Grant date value of option

$ 44,247

Disc Committee Chairman [Member] | Immediately Vested Ten-Year Option [Member] | Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of option issued to purchase shares of common stock | shares

175,000

Exercise prices of stock options | $ / shares

$ 0.26

Stock option vesting term

10 years

Grant date value of option

$ 43,141

Warrant Holder [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.70

Warrant Holder [Member] | February 2024 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

0.85

Warrant Holder [Member] | May 2024 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price per share | $ / shares

$ 0.15

Two Employment Agreements [Member] | Chief Executive Officer And Chairman Of The Board And Vice President [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of option issued to purchase shares of common stock | shares

2,347,835,948

Exercise price | $ / shares

$ 0.0119

Options vesting terms

vest to the extent of 50% on the date of grant, 25% on the one-year anniversary of the grant date, and 25% on the two-year anniversary of the grant date.

Two Employment Agreements [Member] | Chief Executive Officer And Chairman Of The Board And Vice President [Member] | Restricted Stock Units (RSUs) [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of option issued to purchase shares of common stock | shares

1,173,917,974

Exercise price | $ / shares

$ 0.0119

Options vesting terms

The RSUs vest to the extent of one-third on the one-year anniversary of the grant date, one-third on the two-year anniversary of the grant date, and one-third on the three-year anniversary of the grant date.

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Weighted average estimated fair value of warrants granted per share | $ / shares

$ 0.01

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock issued | shares

1,000,000

217,796,200

453,328,000

1,000,000

5,663,301

Number of shares issued for consulting services, shares | shares

10,000

Number of shares issued for consulting services

$ 1

Common Stock [Member] | Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Weighted average estimated fair value of options granted per share | $ / shares

$ 0.0169

Common Stock [Member] | Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Weighted average estimated fair value of options granted per share | $ / shares

$ 0.0063

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued for consulting services, shares | shares

75,000

Number of shares issued for consulting services

$ 30,000

Stock Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock based compensation expenses

$ 0

$ 56,000

Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Weighted average estimated fair value of warrants granted per share | $ / shares

$ 0.01

$ 0.23

Cashless exercise of warrants | shares

231,677,703

2021 Stock Incentive Plan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock authorized | shares

4,700,000,000

2010 Equity Participation Plan [Member] | Board of Directors [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized | shares

20,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 18, 2021	Nov. 16, 2020	Mar. 11, 2020	Mar. 11, 2020	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Jul. 16, 2021	Jun. 24, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
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	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.
Common stock authorized		300,000,000,000	2,000,000,000	2,000,000,000	300,000,000,000	300,000,000,000	300,000,000,000
Number of options granted to purchase common stock					2,347,835,948		245,000
Additional Cash					$ 1,759,080	$ 3,064,610	$ 1,664
Convertible notes payable aggregate principal amount								$ 3,000,000
Unsecured Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Additional Cash									$ 30,000
Mr. Alstodt [Member] | Ten Year Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of options granted to purchase common stock	1,173,917,974
Mr. Silva [Member] | Ten Year Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of options granted to purchase common stock	1,173,917,974
Other Lenders [Member] | Auctus [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock authorized									3,000,000
Chief Executive Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual base salary							300,000
Severance costs		$ 400,000					$ 100,000
Certain benefits plus		$ 100,000
Alstodt Employment Agreement [Member] | Mr. Alstodt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual base salary	$ 250,000
Increase in annual salary	$ 50,000				150,000
Number of restricted common shares issued	86,958,987
Silva Employment Agreement [Member] | Mr. Silva [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual base salary	$ 225,000
Increase in annual salary	$ 50,000				$ 150,000
Number of restricted common shares issued	586,958,987
Employment agreement, 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. 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 of the Company

SCHEDULE OF NET LEASE COST AND

SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Leases
Operating lease cost (cost resulting from lease payments)	$ 79,186	$ 76,874	$ 153,748
Net lease cost	79,186	76,874	153,748
Operating lease – operating cash flows (fixed payments)	79,186	76,874	153,748
Operating lease – operating cash flows (liability reduction)	49,085	41,457	85,465
Non-current leases - right of use assets	415,827	531,872	473,849	$ 589,894
Current liabilities - operating lease liabilities	109,856	93,093	158,371	85,465
Non-current liabilities - operating lease liabilities	$ 362,949	$ 472,805	363,519	$ 521,890
Short term lease cost
Sublease income

SCHEDULE OF FUTURE MINIMUM PA_2

SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASE FOR OPERATING LEASES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Leases
2021 (excluding the six months ended June 30, 2021)	$ 79,186
2022	163,132	$ 158,371
2023	168,028	163,132
2024	173,060	168,028
Total future minimum lease payments	583,406	662,591
Amount representing interest	(110,601)	(140,701)
Present value of net future minimum lease payments	$ 472,805	$ 521,890

LEASES (Details Narrative)

LEASES (Details Narrative)	Jun. 01, 2019	Jun. 30, 2019USD ($)	Jun. 30, 2021USD ($)ft²	Dec. 31, 2020USD ($)ft²	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 02, 2019USD ($)
Weighted average incremental borrowing rate			12.00%	12.00%
ROU assets			$ 415,827	$ 473,849	$ 531,872	$ 589,894
Lease liabilities			$ 472,805	$ 521,890
Additional term for existing lease of office space	5 years
Accounting Standards Update 2016-02 [Member]
ROU assets							$ 638,246
Lease liabilities							$ 638,246
Melville Lease [Member]
Area of land | ft²			6,800	6,800
Lease expire date			Mar. 31, 2020	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
Melville Lease [Member] | Minimum [Member]
Rent expense		$ 153,748	$ 132,600
Rent expense		153,748		$ 132,600
Melville Lease [Member] | Maximum [Member]
Rent expense		173,060	$ 149,260
Rent expense		$ 173,060		$ 149,260

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Jul. 02, 2021

Mar. 18, 2021

Mar. 11, 2021

Jan. 26, 2021

Nov. 16, 2020

Mar. 31, 2021

Mar. 31, 2020

Apr. 26, 2021

Jun. 30, 2021

Dec. 31, 2020

Dec. 31, 2019

Mar. 11, 2020

Subsequent Event [Line Items]

Debt instrument, interest rate

16.60%

Common stock, par value

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Warrants to purchase shares of common stock

14,507,388,226

15,002,388,203

Accrued interest

$ 1,226,901

Common stock, shares authorized

300,000,000,000

300,000,000,000

300,000,000,000

300,000,000,000

2,000,000,000

Common Stock [Member]

Subsequent Event [Line Items]

Number of shares of common stock issued

1,000,000

217,796,200

453,328,000

1,000,000

5,663,301

Subsequent Event [Member]

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

Subsequent Event [Member] | 2021 Stock Incentive Plan [Member]

Subsequent Event [Line Items]

Common stock, shares authorized

4,700,000,000

Subsequent Event [Member] | Note Holder [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Number of shares of common stock issued

3,000,000

Share price per share

$ 0.007

Subsequent Event [Member] | Mr. Alstodt [Member]

Subsequent Event [Line Items]

Increase in annual salary

$ 150,000

Subsequent Event [Member] | Mr. Alstodt [Member] | Ten Year Option [Member]

Subsequent Event [Line Items]

Number of shares of common stock issued

1,173,917,974

Stock option period

10 years

Restricted common shares

586,958,987

Subsequent Event [Member] | Mr. Silva [Member]

Subsequent Event [Line Items]

Increase in annual salary

$ 150,000

Subsequent Event [Member] | Mr. Silva [Member] | Ten Year Option [Member]

Subsequent Event [Line Items]

Number of shares of common stock issued

1,173,917,974

Stock option period

10 years

Restricted common shares

586,958,987

Subsequent Event [Member] | Auctus [Member]

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

Number of shares of common stock issued

294,328,000

Share price per share

$ 0.01

Subsequent Event [Member] | Auctus [Member] | Class A Warrant [Member]

Subsequent Event [Line Items]

Warrants to purchase shares of common stock

332,805,400

Warrant exercise price

$ 0.0005

Warrants expiration date

Nov. 16, 2025

Subsequent Event [Member] | Auctus [Member] | Class B Warrant [Member]

Subsequent Event [Line Items]

Warrants to purchase shares of common stock

166,402,700

Warrant exercise price

$ 0.001

Secured Convertible Note [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Debt instrument, maturity date

Nov. 16, 2023

Debt instrument, interest rate

7.00%

[custom:PlanCostPercentage]

110.00%

Unsecured Convertible Notes [Member] | Auctus [Member]

Subsequent Event [Line Items]

Debt principal amount

$ 3,261,819

Unsecured Convertible Notes [Member] | Subsequent Event [Member] | Auctus [Member]

Subsequent Event [Line Items]

Debt principal amount

$ 532,499

Convertible Notes Payable [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Debt principal amount

$ 92,666

$ 118,397

Number of shares of common stock issued

8,285,719

11,123,856

Share price per share

$ 0.015

$ 0.012

Accrued interest

$ 1,460

$ 1,151

Debtor-In-Possession Funding [Member] | Auctus [Member] | Class A Warrant [Member]

Subsequent Event [Line Items]

Warrants to purchase shares of common stock

2,453,802,480

Debtor-In-Possession Funding [Member] | Auctus [Member] | Class B Warrant [Member]

Subsequent Event [Line Items]

Warrants to purchase shares of common stock

1,226,901,240

Number of shares of common stock issued

671,124,200

217,796,200

Debtor-In-Possession Funding [Member] | Secured Convertible Note [Member] | Auctus [Member]

Subsequent Event [Line Items]

Debtor-in-possession funding, percentage

110.00%

Debt principal amount

$ 1,349,591

Debt instrument, maturity date

Nov. 16, 2023

Debtor-In-Possession Funding [Member] | Secured Convertible Note [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Debtor-in-possession funding, percentage

110.00%

Debt principal amount

$ 183,043

Debt instrument, maturity date

Nov. 16, 2023

Debt instrument, interest rate

7.00%

Alstodt Employment Agreement [Member] | Mr. Alstodt [Member]

Subsequent Event [Line Items]

Annual salary

$ 250,000

Increase in annual salary

$ 50,000

$ 150,000

Restricted common shares

86,958,987

Alstodt Employment Agreement [Member] | Subsequent Event [Member] | Mr. Alstodt [Member]

Subsequent Event [Line Items]

Annual salary

$ 250,000

Increase in annual salary

50,000

Silva Employment Agreement [Member] | Mr. Silva [Member]

Subsequent Event [Line Items]

Annual salary

225,000

Increase in annual salary

$ 50,000

$ 150,000

Restricted common shares

586,958,987

Silva Employment Agreement [Member] | Subsequent Event [Member] | Mr. Silva [Member]

Subsequent Event [Line Items]

Annual salary

$ 225,000

Increase in annual salary

$ 50,000

LIQUIDITY (Details Narrative)

LIQUIDITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Aug. 12, 2021	Apr. 19, 2021
Subsequent Event [Line Items]
Loss from operations	$ 3,555,263	$ 461,588	$ 18,609,919	$ 1,280,577	$ 2,752,076	$ 8,432,005
Negative cash flows from operations			1,555,530	$ 869,084	1,964,265	6,918,734
Outstanding debt and other liabilities	14,700,000		14,700,000		14,700,000
Debtor-in-Possession Financing, Amount Arranged	1,189,413		1,189,413		1,189,413
Proceeds from debt financings			3,848,548		3,848,548
Proceeds from additional Issuance of debt			2,100,000		3,500,000
Accrued interest					1,226,901
DIP Costs					650,000
Cash	$ 1,759,080		$ 1,759,080		$ 3,064,610	$ 1,664
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash							$ 1,586,414	$ 2,455,935

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) (Parenthetical) - shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Common stock, reserved for future issuance	51,504,015,462	52,292,375,355	225,023,100

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 900,908	$ 900,908
Less: accumulated depreciation		(878,994)	(832,506)
Property and equipment, net	$ 13,143	21,914	68,402
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		352,133	352,133
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		123,487	123,487
Computer Software And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		107,648	107,648
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		12,979	12,979
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 304,661	$ 304,661

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation	$ 46,488	$ 142,465

SCHEDULE OF WARRANTS GRANTED _2

SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS (Details) - Warrant [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.63%
Contractual term (years)	5 years
Expected volatility	202.00%
Expected dividends		0.00%	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate		0.41%	1.38%
Contractual term (years)		5 years	1 year
Expected volatility		202.00%	140.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate		1.63%	2.62%
Contractual term (years)		5 years	5 years
Expected volatility		278.00%	167.00%

SCHEDULE OF STOCK OPTION BY EXE

SCHEDULE OF STOCK OPTION BY EXERCISE PRICE (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Outstanding Number of Options	2,352,191,115	4,859,617
Options Exercisable, Weighted Average Remaining Life In Years	9 years 8 months 12 days	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	1,178,131,812	4,694,955
Exercise Price 1 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0	$ 0.26
Options Outstanding, Exercise Price, Upper	$ 0.0119	$ 0.74
Options Outstanding, Outstanding Number of Options	2,347,835,948	175,000
Options Exercisable, Weighted Average Remaining Life In Years	9 years 9 months 18 days	8 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	1,173,917,974	175,000
Exercise Price 2 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0.26	$ 0.75
Options Outstanding, Exercise Price, Upper	$ 0.74	$ 0.99
Options Outstanding, Outstanding Number of Options	175,000	4,607,117
Options Exercisable, Weighted Average Remaining Life In Years	8 years 2 months 12 days	6 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	175,000	4,442,455
Exercise Price 3 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 0.75	$ 1
Options Outstanding, Exercise Price, Upper	$ 0.99	$ 5.99
Options Outstanding, Outstanding Number of Options	4,102,667	5,000
Options Exercisable, Weighted Average Remaining Life In Years	5 years 4 months 24 days	3 years 6 months
Options Exercisable, Exercisable Number of Options	3,961,338	5,000
Exercise Price 4 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 1	$ 6
Options Outstanding, Exercise Price, Upper	$ 5.99	$ 19.99
Options Outstanding, Outstanding Number of Options	5,000	37,500
Options Exercisable, Weighted Average Remaining Life In Years	3 years	3 years
Options Exercisable, Exercisable Number of Options	5,000	37,500
Exercise Price 5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower	$ 6	$ 20
Options Outstanding, Exercise Price, Upper	$ 19.99	$ 30
Options Outstanding, Outstanding Number of Options	37,500	35,000
Options Exercisable, Weighted Average Remaining Life In Years	2 years 6 months	1 year 2 months 12 days
Options Exercisable, Exercisable Number of Options	37,500	35,000

SUMMARY OF CHANGES IN FAIR VALU

SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 DERIVATIVE LIABILITIES (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative liabilities, ending balance				$ 915,959	$ 1,094,607
Issuance of derivative liabilities			2,483,532	6,650,667
Extinguishment of derivative liabilities in connection with convertible note repayments and exchanges			(1,165,329)	(3,230,779)
Change in fair value of derivative liabilities			2,141,069	(788,970)
Reclassification of derivative liabilities to equity				$ 2,809,565
Write-off of derivative liabilities pursuant to ASC 852		$ (4,375,231)	$ (4,375,231)

SUMMARY OF DERIVATIVE LIABILITI

SUMMARY OF DERIVATIVE LIABILITIES FAIR VALUE ASSUMPTION (Details) - Valuation Technique, Option Pricing Model [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, percentages	0.0006	0.0154
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, percentages	0.0216	0.0216
Measurement Input, Expected Term [Member] | Minimum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, term	1 month 13 days	29 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, term	5 years	5 years
Measurement Input, Expected Volatility [Member] | Minimum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, percentages	1.01	0.91
Measurement Input, Expected Volatility [Member] | Maximum [Member]
Credit Derivatives [Line Items]
Derivatives, fair value measurement input, percentages	1.33	1.33

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Extinguishment of derivative liabilities in connection with convertible note repayments, conversions and exchanges	$ 1,165,329	$ 3,230,779
Reclassification of derivative liabilities to equity		2,809,565
Gain on derivative liabilities	2,141,069	(788,970)
Write-off of derivative liabilities pursuant to ASC 852	4,375,231
Embedded Conversion Options [Member]
Short-term Debt [Line Items]
Gain on derivative liabilities	2,141,069
Fair value of derivative liabilities	4,375,231
Warrants [Member]
Short-term Debt [Line Items]
Gain on derivative liabilities		670,370
Fair value of derivative liabilities		34,762
Warrant [Member]
Short-term Debt [Line Items]
Derivative liabilities	10,000	1,400,365
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Derivative liabilities	$ 2,473,532	5,331,147
ECO [Member]
Short-term Debt [Line Items]
Derivative liabilities		962,042
Gain on derivative liabilities		$ 118,600

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS, LIABILITIES AND VALUATION ALLOWANCE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 9,700,000	$ 7,800,000
Stock-based compensation	4,070,000	3,880,000
Research & development tax credits	358,000	358,000
Total deferred tax assets	14,128,000	12,038,000
Intangible assets	(30,000)	(26,000)
Total deferred tax liabilities	(30,000)	(26,000)
Net deferred tax assets	14,098,000	12,012,000
Valuation allowance	(14,098,000)	(12,012,000)
Deferred tax asset, net of valuation allowance
Change in valuation allowance	$ (2,086,000)	$ (3,834,000)

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Current
Deferred
Current
Deferred
Total income tax provision (benefit)

SCHEDULE OF STATUTORY FEDERAL I

SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal statutory blended income tax rates	(21.00%)	(21.00%)
State statutory income tax rate, net of federal benefit	(5.00%)	(5.00%)
Permanent differences	7.60%	0.10%
True-ups and other		(0.30%)
Change in valuation allowance	18.40%	26.20%
Effective tax rate

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2018
Federal net operating loss carry-forwards	$ 29,900,000	$ 36,600,000
Operating loss carry-forwards not subject to expiration		28,600,000
Deferred tax assets, operating loss carryforwards	$ 7,800,000	9,700,000
Expire from 2029 to 2037 [Member]
Operating loss carry-forwards subject to expiration		$ 8,000,000
Section 382 [Member]
Federal net operating loss carry-forwards			$ 28,200,000
Income tax examination, description	In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s net operating loss carryforwards are subject to annual limitations due to several greater than 50% ownership changes.
Deferred tax assets, operating loss carryforwards			$ 9,600,000

SCHEDULE OF FUTURE MINIMUM PA_3

SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Leases
2021	$ 163,132	$ 158,371
2022	168,028	163,132
2023	173,060	168,028
2024		173,060
Total future minimum lease payments	583,406	662,591
Amount representing interest	(110,601)	(140,701)
Present value of net future minimum lease payments	$ 472,805	$ 521,890