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Upwithstock to the rescue:

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As I said previously no company is going to pay that kind of premium to the share price. The $100 million figure is most likely based on an estimate by the company of where the average share price will be as they sell off shares. The share prices going forward will be based on milestones achieved. Results from mssCRC and especially the Alzheimer's study could easily boost the share price over $1. Doling out small amounts of shares to cover expenses until that happens could mean $100 million generated.

I would be interested in knowing exactly how the Paulson deal is structured. We know that Paulson is getting a percentage of shares based on the number of shares they sell and an additional fee. What does a private deal between Cytodyn and a private investor look like? Paulson would probably still get some kind of cut but at a highly reduced rate.