As far as I know, nothing has been reported on how much apabetalone gets to the lungs after oral delivery.

This is all I have -- not sure it specifically answers your question:

Positive impact on lung cells

https://agoracom.com/ir/Resverlogix/forums/discussion/topics/759348-apabetalone-s-positive-impact-on-covid-19-in-human-lung-cells-published-in-biomedicines/messages/2312661#message

https://www.jlr.org/article/S0022-2275(21)00043-2/fulltext