Guido Neels' Restricted Stock Units and Power of Attorney for Elutia Inc.

The filing details the restricted stock units (RSUs) granted to Guido Neels, a director of Elutia Inc. On December 20, 2023, Neels was granted 50,000 RSUs, which vest in eight equal installments from March 1, 2024, to December 1, 2025. Additionally, on March 5, 2025, Neels was granted 25,000 RSUs, vesting in four equal installments from March 10, 2025, to December 10, 2025. The filing also includes a Power of Attorney document, appointing several individuals to act on Neels' behalf for SEC filings related to his holdings and transactions in Elutia Inc. securities. The Power of Attorney remains in effect until Neels is no longer required to file Forms 3, 4, and 5.