PHASEI/II CLINICAL STUDY TO ASSESS THE FEASIBILLITY, SAFETY, TOLERABILITY AND PRELIMINARY EFFICACY OF THE ADMINISTRATION OF HCR040, A DRUG WHOSE ACTIVE SUBSTANCE IS HC016, ALLOGENEIC ADIPOSEDERIVED ADULT MESENCHYMAL STEM CELLS EXPANDED AND PULSED WITH H2O2, IN PATIENTIS WITH ACUTE RESPIRATORY DISTRESS SYNDROME.