ࡱ> DEFG l \pThe Free Software Foundation B=PF0*8X@"1 Helvetica1Courier1 Courier New1 Courier New1 Helvetica$#,##0_);($#,##0)$#,##0_);[Red]($#,##0)$#,##0.00_);($#,##0.00)$#,##0.00_);[Red]($#,##0.00)-**_($* #,##0_);_($* (#,##0);_($* "-"_);_(@_)*)'_(* #,##0_);_(* (#,##0);_(* "-"_);_(@_)5,2_($* #,##0.00_);_($* (#,##0.00);_($* "-"??_);_(@_)2+/_(* #,##0.00_);_(* (#,##0.00);_(* "-"??_);_(@_)2$#,##0.00;[Red]$#,##0.003$#,##0.00;[Red]($#,##0.00)4$#,##0;[Red]($#,##00)50.00%;[Red](0.00%)6 0%;[Red](0%)7#,##0.00;[Red](#,##0.00)8#,##0;[Red](#,##0)                + ) , *   Ј ~~ ؈ ~~#؈ ~~ ؈ ~~8#܈ ~~9#܈ ~~4#܈ ~~3#܈ ~~7#܈ ~~83ffff̙̙3f3fff3f3f33333f33& Second Sight Medical Products I&Second Sight Medical Produc (1) SIGNATURES&4Condensed Consolidated Balance &UCondensed Consolidated Statemen&rCondensed Consolidated Stat (1)&Condensed Consolidated Stat (2)&*Condensed Consolidated Stat (3)&$Condensed Consolidated Stat (4)H Going ConcernSGoing Concern (1)S_3 Concentration of Risk"o3 Concentration of Risk (1)"$3 Concentration of Risk (2)":3 Concentration of Risk (3) i4 Fair Value Measurements&5 Selected Balance Sheet Detail&S5 Selected Balance Sheet De (1)&?5 Selected Balance Sheet De (2)&6 Equity Securities 7 Warrants 8 StockBased Compensation$Z8 StockBased Compensation (1)$8 StockBased Compensation (2)#10 Subsequent Event#0Critical Accounting Policies< EXHIBIT INDEXRSIGNATURES (1)&9^TO SECTION 302 OF THE SARBANESO&jTO SECTION 302 OF THE SARBA (1)&ksTO SECTION 302 OF THE SARBA (2)&|Section 906 of the SarbanesOxle l  D  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } <(} $ } +      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018+#Second Sight Medical Products, Inc. California 02-0692322' (State or other jurisdiction of , $(I.R.S. Employer Identification No.)) ! incorporation or organization)       $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&@rfZNjF:.=PF0*8X> @ l  v  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } 2} !      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018+#Second Sight Medical Products, Inc.!Large accelerated filer ?Accelerated filer ?2 *Non-accelerated filer ? (Do not check if# Smaller reporting company ?$ a smaller reporting company)0 ( Emerging growth company ?   $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&@rfZN E9-=PF0*8X> @ l  =+3  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1)!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } y } :}  =     )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 SIGNATURESPART IFINANCIAL INFORMATION    Item 1. Financial Statements     - %Condensed Consolidated Balance Sheets~  0 (as of September 30, 2018 (unaudited) andDecember 31, 2017,$Condensed Consolidated Statements of~ 0(Operations for the three and nine months5-ended September 30, 2018 and 2017 (unaudited),$Condensed Consolidated Statements of~ 1)Comprehensive Loss for the three and nine0(months ended September 30, 2018 and 2017 (unaudited),$Condensed Consolidated Statements of~ 80Stockholders? Equity for each of the three-month2*periods ended during the nine months ended/'September 30, 2018 and 2017 (unaudited),$Condensed Consolidated Statements of~ "6.Cash Flows for the nine months ended September%30, 2018 and 2017 (unaudited)Item 2.,$Management?s Discussion and Analysis~ B80of Financial Condition and Results of OperationsDlsg(VcS0\X4 !"#$%&'()*+,-./0123456789:;<   !Item 3.0!(Quantitative and Qualitative Disclosures~ !f""About Market Risk###$Item 4.$Controls and Procedures~ $f%%%&PART II&OTHER INFORMATION~ &j'''(Item 1.(Legal Proceedings~ (j)))*Item 1A.* Risk Factors~ *j+++,Item 2./,'Unregistered Sales of Equity Securities~ ,v--and Use of Proceeds.../Item 3.'/Defaults Upon Senior Securities~ /v0001Item 4.1Mine Safety Disclosures~ 1v2223Item 5.3Other Information~ 3v4445Item 6.5Exhibits~ 5z6667 SIGNATURES~ 7z89$:____________________________1;)Created by Morningstar Document Research.0<(http://documentresearch.morningstar.com/>0^:p2\1 Y5zVJ>=PF0*8X> @"<<;;::77 l  9dH#T  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } U5} $ }  } $ }  } $ 9                                 )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018-%Condensed Consolidated Balance Sheets September 30, December 31,  ~   ~      (unaudited)      ASSETS         Current assets:        ! Cash and cash equivalents ~ M  ~ ~z  Accounts receivable, net~ ~ Inventories, net~ R8~ 2*1)Prepaid expenses and other current assets~ ~ n Total current assets~ ~ #Property and equipment, net~ j~ N!Deposits and other assets~ v~  Total assets~ r~ ,$LIABILITIES AND STOCKHOLDERS? EQUITY Current liabilities:Accounts payable~ *~  Accrued expenses~ ~ %$Accrued compensation expense~ J.~ ('Accrued clinical trial expenses~ ~ . Contract liabilities~ ~ DlpdXL/6-6Aq^v ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8          !!Total current liabilities!!~ !u!!!~ !^g!"""""""""%#Commitments and contingencies########$$$$$$$$$%Stockholders? equity:%%%%%%%%4&,Preferred stock, no par value, 10,000 shares&& &-&&& &-&$'authorized; none outstanding2(*Common stock, no par value; 200,000 shares((~ (: (((~ (V (2)*authorized; shares issued and outstanding:2**70,312 and 57,630 as of September 30, 2018++#and December 31, 2017, respectively,Common stock issuable,, ,-,,,~ ,f,"-Additional paid-in capital--~ ----~ -*y-,.$Accumulated other comprehensive loss..~ ....~ ../ Accumulated deficit//~ ////~ /ޱ/000000000"1Total stockholders? equity11~ 1<111~ 1*{122222222223*Total liabilities and stockholders? equity3~ 3r33~ 3345$6____________________________17)Created by Morningstar Document Research.08(http://documentresearch.morningstar.com/6w  )ga2$ &=PF0*8X> @8877663333      l  $pq  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } 6} $ }  } $ }  }  $ } } $ }  } $ $     )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018C;Condensed Consolidated Statements of Operations (unaudited)Three Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                     Net sales ~ #  ~ *  ~ &P  ~ K   Cost of sales  ~    ~    ~ ^3   ~ 2  Gross profit~ :~    ~    ~      Operating expenses:     /'Research and development, net of grants~ )~   ~  >v  ~ W" Clinical and regulatory~ ~    ~  5  ~ Selling and marketing~ /~ %  ~    ~ Fn"General and administrative~ r$~ '  ~  B  ~  Total operating expenses~ Œ~ r  ~  Ʒ  ~ c     Loss from operations~ zz~   ~  e  ~ "Interest income~ b~   ~    ~      Net loss~ z~  ~  f  ~ 6     5-Net loss per common share - basic and dilutedQQ  = ףp=ڿ  ٿ     2*Weighted average common shares outstanding~ n2~ ~w  ~    ~ Z?- basic and dilutedDlZNB6]@_(\tMl !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/ <=PF0*8X> @##""!!            l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } 0} $ } $} $ } U}  $ } $} $ } $} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018KCCondensed Consolidated Statements of Comprehensive Loss (unaudited)Three Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                    Net loss ~ z  ~   ~ f  ~ 6                  *"Other comprehensive income (loss):     0(Foreign currency translation adjustments~ b~   ~    ~  Comprehensive loss~ :{~  ~  e  ~ ƶ$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0 RF:.U9m=PF0*8X> @           l  9  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } :} $ }  } $ }  }  $ } $} $ } $} $ }  } $ } $} $ } $} $ }  } "$ } ## } $$$ 9%%%%%%%%%% % % % % %%%%%%%%%%%%%%%%%%%)!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018LDCondensed Consolidated Statements of Stockholders Equity (unaudited) Common Stock   Common Stock Additional Notes Accumulated Accumulated ! "Total$           Issuable   Paid-in    Receivable   Other      ! " Stockholders?                        for Stock    Comprehensive                       Option   Shares   Amount   Shares   Amount   Capital    Exercises   Loss   Deficit  ! "Equity $" Balance, December 31, 2016  ~ 6  ~ Ff    ~ 6  ~ f  ~   ~   ~   ~ no  !~ "2 $80Issuance of shares of common stock and warrants,~ V~ >    -   -~ ^ - - - !"~ #R3$net of issuance costs      !"#$7/Fair value of stock options issued for services - -    -   -~ R - - - !"~ #R$-% Common stock issuance for services - -  ~  b  ~  - - - - !"~ #$)!Release of restricted stock units~ 2 -    -   - - - - - !" #-$( Stock-based compensation expense - -    -   -~ V - - - !"~ #V$/'Repayment of notes receivable for stock - -    -   - -~  - - !"~ #$option exercises      !"#$Net loss - -    -   - - - -~  !"~ #$/'Foreign currency translation adjustment - -    -   - - -~ z - !"~ #z$      !"#$Balance, March 31, 2017~ p~ ;   ~    ~ j~ ^M~ ~ ~ ~ !~ "|$      !"#$80Issuance of shares of common stock in connection~ ~     -   - - - - - !"~ #$)!with employee stock purchase plan      !"#$D'lQE9-t& #6Ohz^) %!%"%#%$%%%&%'%(%)%*%+%,%-%.%/%0%1%2%3%4%5%6%7%8%* "Common stock issuance for services  ~ ~   ~    ~    ~     -    -    -    -  ! "~ # $)!!Release of restricted stock units!!~ !2!!! !-!! !  ! -! ! ! !-!!! !-!!! !-!!! !-!!! !-! !!!" !#-!$(" Stock-based compensation expense"" "-""" "-"" "  " -" " " "-"""~ """" "-""" "-""" "-" "!""~ "#"$########## # # # # ################### #!#"###$$$$$$$$$$$ $ $ $ $ $$$$$$$$$$$$$$$$$$$ $!$"$#$$%Net loss%% %-%%% %-%% %  % -% % % %-%%% %-%%% %-%%% %-%%%~ %% %!%"~ %#%$/&'Foreign currency translation adjustment&& &-&&& &-&& &  & -& & & &-&&& &-&&& &-&&&~ &r&&& &-& &!&"~ &#r&$'''''''''' ' ' ' ' ''''''''''''''''''' '!'"'#'$(Balance, June 30, 2017((~ (jw((~ (B (( ( ~ ( J( ( ~ (V((~ ([((~ (((~ (j((~ (( (!~ ("%($)))))))))) ) ) ) ) ))))))))))))))))))) )!)")#)$**"Common stock issuance for services** *-*** *-** * ~ * * * *~ **** *-*** *-*** *-*** *-* *!*"~ *#*$)+!Release of restricted stock units++~ +2+++ +-++ +  + -+ + + +-+++ +-+++ +-+++ +-+++ +-+ +!+" +#-+$(, Stock-based compensation expense,, ,-,,, ,-,, ,  , -, , , ,-,,,~ ,&,,, ,-,,, ,-,,, ,-, ,!,"~ ,#&,$/-'Repayment of notes receivable for stock-- ----- ---- -  - -- - - ----- -----~ ---- ----- --- -!-"~ -#-$.option exercises////////// / / / / /////////////////// /!/"/#/$0Net loss00 0-000 0-00 0  0 -0 0 0 0-000 0-000 0-000 0-000~ 00 0!0"~ 0#0$/1'Foreign currency translation adjustment11 1-111 1-11 1  1 -1 1 1 1-111 1-111 1-111~ 1111 1-1 1!1"~ 1#1$2222222222 2 2 2 2 2222222222222222222 2!2"2#2$#3Balance, September 30, 201733~ 3w33~ 3B 33 3 ~ 3 .3 3 ~ 3Z33~ 3j33 3$-33~ 333~ 3%3 3!~ 3"3$45$6____________________________17)Created by Morningstar Document Research.08(http://documentresearch.morningstar.com/6 %-FU 8QcG}qe==PF0*8X> @788$77$66$33333333333333"#(((((((((((((("#"#       "#        "#        "# "# l  8"  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } U5} $ }  } $ }  }  $ } $} $ } $} $ }  } $ } $} $ }  } $ }  } $ 8!!!!!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!!!!)!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018LDCondensed Consolidated Statements of Stockholders Equity (unaudited) Common Stock  Common Stock Issuable Additional Accumulated Accumulated Total                    Paid-in   Other        Stockholders?                        Comprehensive   Shares   Amount   Shares   Amount   Capital   Loss   Deficit   Equity " Balance, December 31, 2017  ~ z  ~ V    ~ J  ~ f  ~ *y  ~   ~ ޱ  ~ *{ / 'Issuance of shares of common stock, net  ~ "   ~ b>    -    -    -    -    -   ~ b> of issuance costs      *"Common stock issuance for services - -  ~    ~  - - -~  )!Release of restricted stock units~ 2 -    -   - - - - - ( Stock-based compensation expense - -    -   -~  - -~  Warrants exercise~ ~     -   - - - -~  ( Exercise of common stock options~ ~ "    -   - - - -~ "       Net loss - -    -   - - -~ g~ g /'Foreign currency translation adjustment - -    -   - -~  -~  " Balance, March 31, 2018~ ~ N   ~    ~ j~ >~ ~ z~ .7       /'Issuance of shares of common stock, net~ i~     -   - - - -~  of issuance costs.&Issuance of common stock in connection~ ~     -   - - - -~  )!with employee stock purchase plan4,Common stock issued or issuable for services~ ~   ~  2  ~  - - -~  ,$ Release of restricted stock units~ 2 -    -   - - - - - D$lQE9-m<o,c? !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!3!4!5!6!7!(  Stock-based compensation expense   -    -    -    -   ~      -    -   ~   !!!!!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!!!! (" Exercise of common stock options""~ """"~ "6"" "  " -" " " "-""" "-""" "-""" "-"""~ "6" ########## # # # # ################### $Net loss$$ $-$$$ $-$$ $  $ -$ $ $ $-$$$ $-$$$ $-$$$~ $$$$~ $$ /%'Foreign currency translation adjustment%% %-%%% %-%% %  % -% % % %-%%% %-%%%~ %%%% %-%%%~ %% !& Balance, June 30, 2018&&~ &&&~ &; && &  & -& &  &$-&&~ & &&~ &&&~ &&&~ &Bf& '''''''''' ' ' ' ' ''''''''''''''''''' /('Issuance of shares of common stock, net((~ (f2(((~ (M(( (  ( -( ( ( (-((( (-((( (-((( (-(((~ (M( )of issuance costs********** * * * * ******************* ++++++++++ + + + + +++++++++++++++++++ ),!Release of restricted stock units,,~ ,2,,, ,-,, ,  , -, , , ,-,,, ,-,,, ,-,,, ,-,,, ,-, (- Stock-based compensation expense-- ----- ---- -  - -- - - -----~ - --- ----- -----~ - - .......... . . . . ................... ////////// / / / / /////////////////// 0Net loss00 0-000 0-00 0  0 -0 0 0 0-000 0-000 0-000~ 0z000~ 0z0 /1'Foreign currency translation adjustment11 1-111 1-11 1  1 -1 1 1 1-111 1-111~ 1b111 1-111~ 1b1 &2 Balance, September 30, 201822~ 2J22~ 2: 22 2  2 -2 2  2$-22~ 222~ 222~ 222~ 2<2 34$5____________________________16)Created by Morningstar Document Research.07(http://documentresearch.morningstar.com/4J{ (jM5=V=PF0*8X> @j-77 66 55 222222222222&&&&&&&&&&&&                   l  ;8G  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } y<} $ } U} $ } U} $ ;                                 )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/20187/Condensed Consolidated Statements of Cash Flows'Nine Months Ended September 30,  ~   ~      (unaudited) - %Cash flows from operating activities:          Net loss ~ f  ~ 6 0 (Adjustments to reconcile net loss to net        *"cash used in operating activities:%Depreciation and amortization~ &~ f Stock-based compensation~ +~ ,Bad debt recovery~ ~ Inventory reserve~ ~ *"Common stock issuance for services~ ~ 4,Changes in operating assets and liabilities: Accounts receivable~  ~ & Inventories~ ~ )!Prepaid expenses and other assets~ ~ Accounts payable~ n ~ VAccrued expenses~ ~ %Accrued compensation expenses~ ~~ r 'Accrued clinical trial expenses~ n~ Contract liabilities~ ~ Deferred grant revenue -~ b-%Net cash used in operating activities~ ~ DlfZNB`lihWJ7 ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : - %Cash flows from investing activities:        .!& Purchases of property and equipment!!~ !!!!~ !.!-"%Net cash used in investing activities""~ """"~ "."#########-$%Cash flows from financing activities:$$$$$$$$,%$ Net proceeds from rights offering%% %-%%%~ %3%.&&Net proceeds from sale of common stock&&~ &'&&& &-&2'*Proceeds from repayment of note receivable'' '-'''~ ' '6(. Proceeds from exercise of options, warrants((~ ((((~ ((() and employee stock purchase plan1*)Net cash provided by financing activities**~ *r.***~ *6*+++++++++/,'Effect of exchange rate changes on cash,, ,-,,,~ ,,-and cash equivalents".Cash and cash equivalents:......../Net increase (decrease)//~ /6///~ /&/&0Balance at beginning of period00~ 0~z000~ 00 1Balance at end of period1~ 1M11~ 11222222222+3#Supplemental cash flow information:3333333344,Non-cash financing and investing activities:44444444:52 Fair value of stock options issued for services5 5$-55~ 5R567$8____________________________19)Created by Morningstar Document Research.0:(http://documentresearch.morningstar.com/: oDG#!{fc=PF0*8X> @j ::998855551111      l  lS  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4)Going Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $ } $} 8      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 Going Concern ?7/Issuance of common stock in our rights offering  6 .in June 2016, which provided net cash proceeds   of $19.5 million.  ?0 (Issuance of common stock and warrants in  0 (our rights offering in March 2017, which  4 ,provided net cash proceeds of $19.7 million. ?/'Issuance of common stock through our At.&Market Issuance Sales Agreement during4,the fourth quarter of 2017 and first quarter/'of 2018, which provided $5.1 million ofnet cash proceeds.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4P|pd @ l  ^  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going Concern3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $ } $} I;      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 Going Concern ?91Issuance of common stock in a securities purchase  1 )agreement in May 2018, which provided net  ' cash proceeds of $10.0 million.  ?0 (Issuance of common stock in a securities  0 (purchase agreement in August 2018, which  3 +provided net cash proceeds of $5.0 million. ?0(Issuance of common stock in a securities1)purchase agreement in October 2018, which3+provided net cash proceeds of $4.0 million.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0|pd~1Im=PF0*8X> @ l  m  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } } $ } U} $ } U}  $ } U} $ } U} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 3. Concentration of RiskThree Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                    Direct customers ~   ~   ~ jD  ~ ?                   Distributors~ ~   ~     ~        Total~ #~ * ~  &P  ~ K$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0& }qeY\;/#=PF0*8X> @           l  S  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } } $ } $} $} $ } $} $} $ } } $} $ } $} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 3. Concentration of RiskThree Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                     Customer 1  ~ 2 %   - %  ~  %   - %  Customer 2  ~ * %  ~ J %  ~  %  ~ " % Customer 3~ * % - %  ~    % ~  % Customer 4~  %~ & %  ~  .  % ~ . % Customer 5~  %~ J %  ~    % ~  % Customer 6~  %~ J %  ~     % ~  % Customer 7 - %~ * %  ~    % ~  %$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4 }qeY0Nm=PF0*8X> @Z        l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } } $ } $} $} $ } $} $                        )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 3. Concentration of Risk September 30, December 31,  ~   ~   Customer 1  ~ J %   - %  Customer 2  ~ : %   - %  Customer 3  ~ 2 %   - %  Customer 4  ~ . %   - % Customer 5 - %~ F % Customer 6 - %~ B % Customer 7 - %~ . %$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0}qeY%/9C7+=PF0*8X> @:   l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } m} $ } $} $} $ } $} $} $ } $} $} $ } $} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 3. Concentration of RiskThree Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                     United States  ~  %  ~ " %  ~  %  ~  % France  ~ > %   - %  ~ : %  ~  %Canada~ * % - %  ~    % ~  % Italy~  %~ & %  ~  .  % ~ . %$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/.}qeY+Nq|T=PF0*8X> @Z        l  ˪  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } %} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018"4. Fair Value Measurements TotalLevel 1  Level 2  Level 3                 ' September 30, 2018 (unaudited):                 Money market funds ~ K  ~ K   $-   $-                   December 31, 2017:                Money market funds~ q~ q   $-   $-$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/,e|{ocW4h=PF0*8X> @z      l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $4} $ }  } $ }  } $                         )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018( 5. Selected Balance Sheet Detail September 30, December 31,  ~   ~    Raw materials ~    ~   Work in process  ~ $   ~ (  Finished goods  ~ N*   ~           ~ B[~ vJ3+Allowance for excess and obsolete inventory~ ~  Inventories, net~ R8~ 2*$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2ui]Q'*NG=PF0*8X> @Z      l  l  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } 1} $ }  } $ }  } $                           )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018( 5. Selected Balance Sheet Detail September 30, December 31,  ~   ~   Laboratory equipment ~ &  ~ J& & Computer hardware and software  ~    ~   Leasehold improvements  ~    ~  ) !Furniture, fixtures and equipment  ~    ~  ~ B~ n@1)Accumulated depreciation and amortization~ ~ #Property and equipment, net~ j~ N$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6ui]Q {3.{=PF0*8X> @Z      l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } U5} $ } U} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018( 5. Selected Balance Sheet Detail,$Beginning balance, December 31, 2017~ 4 ,Consideration received in advance of revenue  ~    recognition Revenue recognized  ~ * * "Ending Balance, September 30, 2018 ~   $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/(;Tui]Qz*=PF0*8X> @*  l  !  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2) 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $4} $ } U} $ } U} $                              )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/20186. Equity Securities September 30,  ~   ~           3 +Common stock warrants issued to underwriter  ~     ~   " of initial public offering2 *Common stock warrants issued in connection   -   ~   with convertible debt2*Common stock warrants issued in connection~ >~ R'with March 2017 rights offeringCommon stock options~ vv~ jVCommon stock issuable -~ .Restricted stock units~ ~ ~$Employee stock purchase plan~ ~ r Total~ [~ H$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/< ui] \G! =PF0*8X> @2   l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } 0} $ }  } $ }  }  $ } } $                             )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 7. WarrantsWeighted  Weighted Average        Average    Remaining     Number of   Exercise Price    Contractual    Shares    Per Share   Life (in Years) / 'Warrants outstanding as of December 31,  ~ j   333333@    333333@ ~ Issued -     Exercised~ Q?    Forfeited or expired~ r~         0(Warrants outstanding as of September 30,~ Gz@    @ ~     0(Warrants exercisable as of September 30,~ Gz@    @ ~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:j ~rf6A3/#]OC=PF0*8X> @           l  C  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } a/} $ }  }  $ } } $                             )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018#8. Stock-Based CompensationWeighted  Weighted Average        Average    Remaining     Number of   Exercise Price    Contractual    Shares    Per Share   Life (in Years) . &Options outstanding as of December 31,  ~ X   {Gz@    @ ~ Granted~ 1 ףp= ?     Exercised~ 333333?    Forfeited or expired~ @        /'Options outstanding as of September 30,~ vvffffff@   )\(@ ~     /'Options exercisable as of September 30,~ -= ףp=@   \(\@ ~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:_ znbV&2$8-hZN&=PF0*8X> @           l  1  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } +} $ } $} $ }  } $                         )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018#8. Stock-Based CompensationNumberWeighted    of Shares    Average Grant       Date Fair Value        Per Share         + #Outstanding as of December 31, 2017  ~ N   \((@ Awarded - -Vested and released~ r\((@Forfeited/canceled - -,$Outstanding as of September 30, 2018~ \((@$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2znbV3jjc=PF0*8X> @Z       l  "  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } } $ } U} $ } $}  $ } U} $ } U} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018#8. Stock-Based CompensationThree Months Ended  Nine Months Ended    September 30,    September 30,  ~   ~   ~   ~                     Cost of sales ~ *  ~   ~ &  ~   Research and development  ~    ~    ~    ~ . Clinical and regulatory~ N~   ~    ~ Selling and marketing~ ~   ~    ~ "General and administrative~ ~    ~    ~  Total~  ~ & ~  +  ~ ,$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2p znbV} \p=PF0*8X> @           l  u/  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)Critical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $ } $} 1      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/201810. Subsequent Event ?0(Issuance of common stock in a securities  0 (purchase agreement in August 2018, which  . &provided net proceeds of $5.0 million.  ?0 (Issuance of common stock in a securities  1 )purchase agreement in October 2018, which  . &provided net proceeds of $4.0 million. ?1)Revenue of $5.1 million in the first nine1)months of 2018, and $8.0 million and $4.01)million, for the years ended December 31,.&2017 and 2016, respectively, generated)!by sales of our Argus II product.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4jui]z-Hd=PF0*8X> @ l  z;  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent Event EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $ } $} 7      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018$Critical Accounting Policies ?5-Identification of the contract, or contracts,   with a customer     ?5 -Identification of the performance obligations   in the contract    ?.&Determination of the transaction price ?.&Allocation of the transaction price to3+the performance obligations in the contract ?6.Recognition of revenue when, or as, we satisfy a performance obligation$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/8jymaUZ'IG;/=PF0*8X> @ l  6JSR  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting PoliciesSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } a} $ } 8 6     )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 EXHIBIT INDEXExhibitExhibit Description  No. @ - %Restated Articles of Incorporation of   the Registrant.(1)  @ 6 .Amended and Restated Bylaws of the Registrant,  " as currently in effect.(1)333333$@4,Securities Purchase Agreement by and between4,the Registrant and each purchaser identified7/on Exhibit A thereto, dated August 14, 2018.(2)ffffff$@-%Executive Employment Agreement by and2*between the Registrant and William Patrick'Ryan, dated August 28, 2018.(3)$@4,Securities Purchase Agreement by and between4,the Registrant and each purchaser identified/'on Exhibit A thereto, dated October 18,~ ?@,$Certification of Principal Executive1)Officer of Second Sight Medical Products,6.Inc. pursuant to Section 302 of Sarbanes-Oxley Act of 2002.*333333?@,$Certification of Principal Financial.&and Accounting Officer of Second Sight2*Medical Products, Inc. pursuant to Section/'302 of the Sarbanes-Oxley Act of 2002.*D l|pd&7Sc z/ nS !"#$%&'()*+,-./012345  @@ - %Certifications of Principal Executive!!6!.Officer and Principal Financial and Accounting""1")Officer of Second Sight Medical Products,##1#)Inc. pursuant to Rule 13a-14(b) under the$$0$(Exchange Act and 18 U.S.C. Section 1350,%%1%)as adopted pursuant to Section 906 of the&&$&Sarbanes-Oxley Act of 2002.*'101.INS''XBRL Instant Document.*(101.SCH(1()XBRL Taxonomy Extension Schema Document.*)101.CAL)4),XBRL Taxonomy Extension Calculation Linkbase*** Document.*+101.DEF+3++XBRL Taxonomy Extension Definition Linkbase,,, Document.*-101.LAB-.-&XBRL Taxonomy Extension Label Linkbase... Document.*/101.PRE/,/$XBRL Taxonomy Extension Presentation000Linkbase Document.*12$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/0_y,V{MH<0=PF0*8X> @554433 l  ]  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEX!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } m)} $ } U5} $ }       )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/2018 SIGNATURES Name Title Date     * "/s/ J onathan W ill M c G uire , $Chief Executive Officer and Director  November 7, 2018  Jonathan Will McGuire % (Principal Executive Officer)        /s/ J ohn T. B lake  Chief Financial Officer  November 7, 2018 John T. Blake4,(Principal Financial and Accounting Officer)$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/,|sgP.a=PF0*8X> @ l  i  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } } 8      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/201880TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 (a)1)all significant deficiencies and material 0 (weaknesses in the design or operation of 1 )internal control over financial reporting 0 (which are reasonably likely to adversely 2 *affect the registrant?s ability to record, / 'process, summarize and report financialinformation; and (b)0(any fraud, whether or not material, that.&involves management or other employees7/who have a significant role in the registrant?s2*internal control over financial reporting.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/8XeYMA|<{8qYMA=PF0*8X> @ l  r  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (2)!Section 906 of the SarbanesOxleU } $} y#} $      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/201880TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002Date: November 7, 2018!/s/ Jonathan Will McGuire  Jonathan Will McGuire   Chief Executive Officer  % (Principal Executive Officer)   $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&@eYMAz9-!=PF0*8X> @ l  !|  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!Section 906 of the SarbanesOxleU } $} U5      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/201880TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002Date: November 7, 2018/s/ John T. Blake   John T. Blake  Chief Financial Officer 4 ,(Principal Financial and Accounting Officer)   $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/(TeYMAjRF:=PF0*8X> @ l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!Second Sight Medical Products I!Second Sight Medical Produc (1) SIGNATURES!Condensed Consolidated Balance !Condensed Consolidated Statemen!Condensed Consolidated Stat (1)!Condensed Consolidated Stat (2)!Condensed Consolidated Stat (3)!Condensed Consolidated Stat (4) Going ConcernGoing Concern (1)3 Concentration of Risk3 Concentration of Risk (1)3 Concentration of Risk (2)3 Concentration of Risk (3)4 Fair Value Measurements!5 Selected Balance Sheet Detail!5 Selected Balance Sheet De (1)!5 Selected Balance Sheet De (2)6 Equity Securities 7 Warrants8 StockBased Compensation8 StockBased Compensation (1)8 StockBased Compensation (2)10 Subsequent EventCritical Accounting Policies EXHIBIT INDEXSIGNATURES (1)!TO SECTION 302 OF THE SARBANESO!TO SECTION 302 OF THE SARBA (1)!TO SECTION 302 OF THE SARBA (2)U } $} U5      )!SECOND SIGHT MEDICAL PRODUCTS INC 10-Q 11/08/20185-Section 906 of the Sarbanes-Oxley Act of 2002Date: November 7, 2018!/s/ Jonathan Will McGuire  Jonathan Will McGuire  Chief Executive Officer % (Principal Executive Officer)    /s/ John T. Blake John T. BlakeChief Financial Officer4,(Principal Financial and Accounting Officer)$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2h\PDlT+{oc;=PF0*8X> @ Root Entry FBook  &  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABC