Power of Attorney for Mark James Daniel at Atossa Therapeutics, Inc.

Mark James Daniel, the Chief Financial Officer of Atossa Therapeutics, Inc., has executed a Power of Attorney document. This document appoints Steven C. Quay, M.D., Ph.D., Aaron K. Briggs, and Ryan A. Murr of Gibson, Dunn & Crutcher LLP as his attorneys-in-fact. These attorneys are authorized to execute and file Forms 3, 4, and 5 on behalf of Mr. Daniel in accordance with Section 16(a) of the Securities Exchange Act of 1934. The Power of Attorney also grants these attorneys the authority to perform any necessary actions related to these filings, including amendments and submissions to the U.S. Securities and Exchange Commission and any relevant stock exchanges. The Power of Attorney remains in effect until Mr. Daniel is no longer required to file these forms, unless revoked earlier in writing.