# EDGAR Filing Document

**Accession Number:** 0000318306
**File Stem:** 0001493152-26-030313
**Filing Date:** 2026-6
**Character Count:** 24656
**Document Hash:** 50ff5bfae5fe9495af63023bddb81af9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-030313.hdr.sgml**: 20260626

**ACCESSION NUMBER**: 0001493152-26-030313

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260626

**DATE AS OF CHANGE**: 20260626

**EFFECTIVENESS DATE**: 20260626

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ABEONA THERAPEUTICS INC.
- **CENTRAL INDEX KEY:** 0000318306
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 830221517
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-297074
- **FILM NUMBER:** 261129918

**BUSINESS ADDRESS:**
- **STREET 1:** 6555 CARNEGIE AVE, 4TH FLOOR
- **CITY:** CLEVELAND
- **STATE:** OH
- **ZIP:** 44103
- **BUSINESS PHONE:** 646-813-4701

**MAIL ADDRESS:**
- **STREET 1:** 6555 CARNEGIE AVE, 4TH FLOOR
- **CITY:** CLEVELAND
- **STATE:** OH
- **ZIP:** 44103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PLASMATECH BIOPHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 20140922

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ACCESS PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 19960209

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHEMEX PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 19920703

**As filed with the Securities and Exchange Commission on June 26, 2026.**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**Abeona Therapeutics Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **83-0221517** |
| (State or other jurisdiction<br> of incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**6555 Carnegie Ave, 4th Floor, Cleveland, OH 44103**

(Address of Principal Executive Offices)

(Zip Code)

**Second Amended and Restated Abeona Therapeutics Inc.**

**2023 Equity Incentive Plan**

(Full title of the plan)

**Joseph Vazzano**

**Chief Financial Officer**

**Abeona Therapeutics Inc.**

**6555 Carnegie Ave, 4th Floor**

**Cleveland, OH 44103**

**(646) 813-4701**

(Name, address, and telephone number, including area code, of agent for service)

*Copies of Correspondence to:*

**Brian V. Soares<br> Carlton Fields, P.A.**

**4221 W Boy Scout Blvd., Suite 1000<br> Tampa, FL 33607**

**(813) 223-7000**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

On March 16, 2026, the Board of Directors of Abeona Therapeutics Inc. (the "Registrant") approved an amendment to the Second Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan (as amended and restated, the "Plan"), which includes an increase in the number of shares of common stock of the Registrant, par value $0.01 per share (the "Common Stock"), available for issuance under the Plan. On June 12, 2026, stockholders voted to approve the Plan. This Registration Statement on Form S-8 is being filed to register 3,100,000 additional shares of Common Stock that may become available for issuance under the Plan pursuant to its terms.

The Registrant previously filed the following registration statements on Form S-8: Registration No. 333-272103 on May 19, 2023, Registration No. 333-279428 on May 15, 2024, and Registration No. 333-284151 on January 6, 2025 (collectively, the "Prior Registration Statements"), pursuant to which the Registrant previously registered the offer and sale of an aggregate of 8,400,000 shares of Common Stock. As of the date of this Registration Statement, of the 8,400,000 shares of Common Stock that have been made available for issuance under the Plan: (a) 6,950,226 shares of Common Stock have been issued pursuant to awards issued thereunder ("Issued Shares"), (b) 4,744,531 shares of Common Stock are subject to outstanding, but unexercised, awards, and (c) 1,449,774 shares of Common Stock are available for future awards. The additional shares of Common Stock being registered by this Registration Statement are of the same class as those securities registered on the Prior Registration Statements and represent an increase in the total shares available for issuance under the Plan by 3,100,000 shares to 11,500,000 shares. Pursuant to General Instruction E to Form S-8, this Registration Statement incorporates by reference the contents of the Prior Registration Statements, including all exhibits filed therewith or incorporated therein by reference, to the extent not modified or superseded hereby or by any subsequently filed document that is incorporated by reference herein or therein.

**Part II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents filed by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act") are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;(i) The
 Registrant's Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/318306/000149315226010413/form10-k.htm) for the fiscal year ended December 31, 2025 (filed with the Commission on March 17,
 2026);

(ii) The
 Registrant's Quarterly Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/318306/000149315226022614/form10-q.htm) for the quarterly period ended March 31, 2026 (filed with the Commission on May
 13, 2026);

(iii) The
 Registrant's Current Reports on Form 8-K filed with the Commission on [March 9, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226009299/form8-k.htm) , [March 20, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226011863/form8-k.htm) , [April 7, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226015451/form8-k.htm) , [June 4, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226027197/form8-k.htm) , [June 11, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226028369/form8-k.htm) , and [June 12, 2026](https://www.sec.gov/Archives/edgar/data/318306/000149315226028458/form8-k.htm) ; and

(iv) The
 description of our common stock, par value $0.01 per share contained in our Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/318306/000114420414065030/v393203_8a12b.htm) , dated and filed with the SEC on November 4, 2014, as updated by [Exhibit 4.4](https://www.sec.gov/Archives/edgar/data/318306/000149315220004015/ex4-4.htm) to our Form 10-K for the fiscal year ended December
 31, 2019, and including any amendments or reports filed with the SEC for the purpose of updating such description.

To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not incorporated by reference.

All reports and other documents that the Company subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that the Company has sold all of the securities offered under this Registration Statement or deregisters the distribution of all such securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date that the Company files such report or document.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

The validity of the securities registered hereby is being passed upon for us by Carlton Fields, P.A. One or more partners or other employees of Carlton Fields, P.A. may beneficially own shares of the Registrant's Common Stock.

**Item 6. Indemnification of Directors and Officers.**

Not applicable.

**Item 7. Exemption from Registration Claimed.**

Not applicable.

**Item 8. Exhibits.**

A list of exhibits filed herewith is contained in the Exhibit Index below, which is incorporated herein by reference.

**EXHIBIT INDEX**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| | | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | |
| <br>**Exhibit No.** | <br>**Description** | **Form** | **File No.** | **Exhibit** | **Filing Date** | <br>**Filed Herewith** |
| 4.1 | [Restated Certificate of Incorporation of Abeona Therapeutics Inc.](https://www.sec.gov/Archives/edgar/data/318306/000114420419025271/tv520699_ex3-1.htm) | 10-Q | 001-15771 | 3.1 | May 10, 2019 |  |
| 4.2 | [Certificate of Amendment to Restated Certificate of Incorporation of Abeona Therapeutics Inc.](https://www.sec.gov/Archives/edgar/data/318306/000149315222018257/ex3-1.htm) | 8-K | 001-15771 | 3.1 | June 30, 2022 |  |
| 4.3 | [Amended and Restated Bylaws of Abeona Therapeutics Inc.](https://www.sec.gov/Archives/edgar/data/318306/000149315226010413/ex3-3.htm) | 10-K | 001-15771 | 3.3 | March 17, 2026 |  |
| 5.1 | [Opinion of Carlton Fields, P.A.](ex5-1.htm) |  |  |  |  | X |
| 23.1 | [Consent of Deloitte & Touche LLP](ex23-1.htm) |  |  |  |  | X |
| 23.2 | [Consent of Carlton Fields, P.A. (included in Exhibit 5.1 hereto)](ex5-1.htm) |  |  |  |  | X |
| 24.1 | [Powers of Attorney (included in the signature page of this Registration Statement)](#sd_001) |  |  |  |  | X |
| 99.1 | [Second Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/318306/000149315226019153/formdef14a.htm#Appendix_001) | DEF 14A | 001-15771 | Appendix A | April 27, 2026 |  |
| 107.1 | [Filing Fee Table](ex107.htm) |  |  |  |  | X |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Morristown, in the state of New Jersey, on the 26th day of June, 2026.

---

| | |
|:---|:---|
| **ABEONA THERAPEUTICS INC.** | **ABEONA THERAPEUTICS INC.** |
| By: | */s/ Joseph Vazzano* |
|  | Joseph Vazzano |
|  | Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) |

---

**POWER OF ATTORNEY**

Each person whose signature appears below hereby appoints Vishwas Seshadri and Joseph Vazzano and each of them, severally, as his or her true and lawful attorney or attorneys-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including all pre-effective and post-effective amendments and registration statements filed pursuant to Rule 462 under the Securities Act of 1933, as amended), and to file the same with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Vishwas Seshadri* | President, Chief Executive Officer and Director (Principal Executive Officer) | June 26, 2026 |
| Vishwas Seshadri |  |  |
| */s/ Joseph Vazzano* | Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) | June 26, 2026 |
| Joseph Vazzano |  |  |
| */s/ Leila Alland* | Director | June 26, 2026 |
| Leila Alland |  |  |
| */s/ Mark Alvino* | Director | June 26, 2026 |
| Mark Alvino |  |  |
| */s/ Faith Charles* | Director | June 26, 2026 |
| Faith Charles |  |  |
| */s/ Eric Crombez* | Director | June 26, 2026 |
| Eric Crombez |  |  |
| */s/ Keith Goldan* | Director | June 26, 2026 |
| Keith Goldan |  |  |
| */s/ Donald Wuchterl* | Director | June 26, 2026 |
| Donald Wuchterl |  |  |
| */s/ Bernhardt Zeiher* | Director | June 26, 2026 |
| Bernhardt Zeiher |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

**Attorneys At Law**

**Corporate Center Three at International Plaza**

4221 W. Boy Scout Boulevard \| Suite 1000

Tampa, Florida 33607-5780

P.O. Box 3239 \| Tampa, Florida 33601-3239

813.223.7000 \| fax 813.229.4133

www.carltonfields.com

Atlanta

Florham Park

Hartford

Los Angeles

Miami

Minneapolis

New York

Orlando

Tallahassee

**Tampa**

Washington, DC

West Palm Beach

June 26, 2026

Abeona Therapeutics Inc.<br> 6555 Carnegie Ave., 4th Floor<br> Cleveland, OH 44103

---

| | |
|:---|:---|
| **Re:** | **Registration Statement on Form S-8** |
|  | **Abeona Therapeutics Inc.** |

---

Ladies and Gentlemen:

We have acted as counsel to Abeona Therapeutics Inc., a corporation organized under the laws of the state of Delaware (the "<u>Company</u>"), in connection with the Company's filing of the referenced Registration Statement on Form S-8 (the "<u>Registration Statement</u>") under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), with the Securities and Exchange Commission (the "<u>Commission</u>") with respect to the registration of an additional 3,100,000 shares of the Company's common stock, par value $0.01 per share (the "<u>Additional Shares</u>"), to be issued under the Second Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan (the "<u>Plan</u>"). The amendment of the Plan to include the Additional Shares was adopted by the board of directors of the Company, on March 16, 2026, and approved by the Company's shareholders on June 12, 2026. The Plan provides for the grant of equity awards to employees, directors, and consultants of the Company (each, an "<u>Award</u>") for the issuance of Additional Shares under the terms of the Plan.

This opinion is being furnished to you at your request to enable you to fulfill the requirements of Item 601(b)(5) of Regulation S-K, 17 C.F.R. § 229.601(b)(5), promulgated under the Securities Act, in connection with the Registration Statement.

In rendering this opinion, we have examined and have relied upon originals or copies, certified or otherwise identified to our satisfaction, of such documents, corporate records, instruments, certificates or comparable documents of public officials and of officers and representatives of the Company, and other instruments as we have deemed relevant and necessary as a basis for the opinions hereinafter expressed, including without limitation, the following: (a) the Plan; (b) the Certificate of Incorporation of the Company, as amended; (c) the Bylaws of the Company, as amended; (d) certain minutes of the Board of Directors of the Company (the "<u>Board</u>") relating to approval of the Plan and related matters; (e) the proxy statement on Schedule 14A as filed with the Commission on April 27, 2026, and mailed to stockholders of the Company in connection with the 2026 Annual Meeting of Stockholders ("<u>2026 Annual Meeting</u>") relating to, among other things, the approval and adoption of the Plan; (f) the minutes of the Annual Meeting including, without limitation, the Report of the Inspector relating to the approval and adoption of the Plan by the Company's stockholders at the 2026 Annual Meeting; and (g) the Registration Statement.

Carlton Fields, P.A.

Carlton Fields, P.A. practices law in California through Carlton Fields, LLP.

The opinions set forth below are subject to the following assumptions and qualifications, which are in addition to any other qualifications contained herein:

● We have assumed, without independent inquiry or investigation, the (i) genuineness of all signatures, (ii) legal capacity of all natural persons, (iii) authenticity of the documents purporting to be originals, and (iv) conformity to originals of all documents submitted to us as certified, conformed, or copies (including electronic files).

● We have assumed without independent verification the accuracy, completeness, and authenticity of all corporate records made available to us by the Company and statements and representations of fact on which we are relying.

● The opinions expressed herein are limited to the Delaware General Corporation Law. We express no opinion as to the laws of any other jurisdiction, and we render no opinion regarding the statutes, administrative decisions, rules and regulations or requirements of or with respect to any county, municipality or subdivision or other local authority of any jurisdiction.

Based upon the foregoing, we are of the opinion that the Additional Shares have been duly authorized by the Company and, when issued by the Company and transferred to Plan participants in accordance with the Plan, in a manner contemplated by the Registration Statement, will be validly issued, fully paid and non-assessable.

This opinion is limited to the laws in effect as of the date hereof and we undertake no responsibility to update or supplement this opinion after the date hereof.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ CARLTON FIELDS, P.A. |

---

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 16, 2026 relating to the financial statements of Abeona Therapeutics Inc., appearing in the Annual Report on Form 10-K of Abeona Therapeutics Inc. for the year ended December 31, 2025.

/s/ *Deloitte & Touche, LLP*

Morristown, New Jersey

June 26, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **ABEONA THERAPEUTICS INC.**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common stock, par value $0.01 per share | Other | 3100000 | $5.56 | $17236000.00 | 0.0001381 | $2380.29 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $17236000.00  |  | $2380.29  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $2380.29  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), the Registration Statement on Form S-8 to which this exhibit relates shall be deemed to cover an indeterminate amount of additional shares of the registrant's common stock, par value $0.01 per share (the "Common Stock"), that may be offered and issued pursuant to the registrant's Second Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan (the "Plan") as a result of any share split, share dividend, recapitalization or similar transactions affecting the Common Stock. Calculated pursuant to Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The registration fee is calculated based on a price of $5.56 per share, which is the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on June 25, 2026. Represents the additional 3,100,000 shares of Common Stock reserved and available for issuance under the Plan as approved by the Registrant's stockholders on June 12, 2026.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---