ATOSSA THERAPEUTICS, INC.

ITEM 5. OTHER INFORMATION

(a) Form 8-K Information

The information set forth below is included for the purpose of providing disclosure under “Item 5.02 - Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers” of Form 8-K.

Effective November 10, 2026, our Board of Directors approved an amendment (the “Amendment”) to the Employment Agreement by and between us and Mark J. Daniel, our Chief Financial Officer (the “Agreement”), to increase the severance period applicable to him under a qualifying termination not in connection with a Change in Control (as defined in the Agreement) from six months to 12 months. Pursuant to the Amendment, if we terminate the employment of Mr. Daniel without Cause or Mr. Daniel terminates his employment for Good Reason, in either event not within 30 days before or 12 months after a Change in Control (with “Cause,” “Good Reason,” and “Change in Control” each as defined in the Agreement), Mr. Daniel will be entitled to receive, in addition to accrued benefits, subject to his execution and non-revocation of a release of claims in favor of us and continued compliance with certain restrictive covenants, (a) payment of 100% of his base salary over 12 months and (b) up to 12 months of COBRA benefits. All other terms of the Agreement remain in effect.

The foregoing summary of the Amendment does not purport to be complete and is qualified in its entirety by reference to the full text of the Amendment, a copy of which is filed hereto as Exhibit 10.1 to this Quarterly Report on Form 10-Q and is incorporated herein by reference.

(c) Trading Plans

During the three months ended September 30, 2026, no director or Section 16 officer adopted, modified, orterminated any Rule 10b5-1 trading arrangements or non-Rule 10b5-1 trading arrangements (in each case, as defined in Item 408(a) of Regulation S-K).

ITEM 6. EXHIBITS