# EDGAR Filing Document

**Accession Number:** 0000318306
**File Stem:** 0001493152-26-015453
**Filing Date:** 2026-4
**Character Count:** 10204
**Document Hash:** cab37ea52e0497a8a266ef4e8129d4ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-015453.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001493152-26-015453

**CONFORMED SUBMISSION TYPE**: 3

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260401

**FILED AS OF DATE**: 20260407

**DATE AS OF CHANGE**: 20260407

**REPORTING-OWNER**: 

**OWNER DATA:**
- **COMPANY CONFORMED NAME:** Goldan Keith A.
- **CENTRAL INDEX KEY:** 0001495411

**ORGANIZATION NAME:**

**FILING VALUES:**
- **FORM TYPE:** 3
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-15771
- **FILM NUMBER:** 26843062

**MAIL ADDRESS:**
- **STREET 1:** 227 WASHINGTON STREET
- **STREET 2:** SUITE 200
- **CITY:** CONSHOHOCKEN
- **STATE:** PA
- **ZIP:** 19428
**ISSUER**: 

**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

**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

## Ex-24

**Exhibit 24**

**Power of Attorney**

Know all by these presents, that the undersigned hereby makes, constitutes and appoints each of the Chief Financial Officer of Abeona Therapeutics Inc., a Delaware corporation (the "Company"), who is currently Joseph W. Vazzano, and the Company's Chief Legal Officer, who is currently Brendan M. O'Malley, and their respective successors, or either of them acting singly, and with full power of substitution and resubstitution, the undersigned's true and lawful attorney-in-fact (each of such persons and their substitutes being referred to herein as the "Attorney-in-Fact"), with full power to act for the undersigned and in the undersigned's name, place and stead, in any and all capacities, to:

&nbsp;&nbsp;&nbsp;&nbsp;1. Take
 such actions as may be necessary or appropriate to enable the undersigned to submit and file forms, schedules and other documents
 with the U.S. Securities and Exchange Commission ("SEC") utilizing the SEC's Electronic Data Gathering and Retrieval
 ("EDGAR") system, which actions may include (a) enrolling the undersigned in EDGAR Next and (b) preparing, executing
 and submitting to the SEC a Form ID, amendments thereto, and such other documents and information as may be necessary or appropriate
 to obtain codes and passwords enabling the undersigned to make filings and submissions utilizing the EDGAR system;

2. Prepare
 and execute any and all forms, schedules and other documents (including any amendments thereto) the undersigned is required to file
 with the SEC, or which the Attorney-in-Fact considers it advisable for the undersigned to file with the SEC, under Section 13 or
 Section 16 of the Securities Exchange Act of 1934 or any rule or regulation thereunder, or under Rule 144 under the Securities Act
 of 1933 ("Rule 144"), including Forms 3, 4 and 5, Schedules 13D and 13G, and Forms 144 (all such forms, schedules and
 other documents being referred to herein as "SEC Filings");

3. Submit
 and file SEC Filings with the SEC utilizing the EDGAR system or cause them to be submitted and filed by a person appointed under <u>Section 5</u> below;

4. File,
 submit or otherwise deliver SEC Filings to any securities exchange on which the Company's securities may be listed or traded;

5. Act
 as a delegated administrator for the undersigned's EDGAR account, including: (i) appoint, remove and replace delegated account
 administrators and users; (ii) maintain the security of the undersigned's EDGAR account; and (iii) any other actions contemplated
 by Rule 10 of Regulation S-T with respect to delegated entities;

6. Cause
 the Company to accept a delegation of authority from any of the undersigned's EDGAR account administrators and, pursuant to
 that delegation, authorize the Company's EDGAR account administrators to appoint, remove or replace users for the undersigned's
 EDGAR account; and

7. Obtain,
 as the undersigned's representative and on the undersigned's behalf, information regarding transactions in the Company's
 equity securities from any third party, including the Company and any brokers, dealers, employee benefit plan administrators and
 trustees, and the undersigned hereby authorizes any such third party to release any such information to the Attorney-in-Fact.

The undersigned acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;a) This
 Power of Attorney authorizes, but does not require, the Attorney-in-Fact to act in his or her discretion on information provided
 to such Attorney-in-Fact without independent verification of such information;

b) Any
 documents prepared or executed by the Attorney-in-Fact on behalf of the undersigned pursuant to this Power of Attorney will be in
 such form and will contain such information as the Attorney-in-Fact, in his or her discretion, deems necessary or desirable;

c) Neither
 the Company nor the Attorney-in-Fact assumes any liability for the undersigned's responsibility to comply with the requirements
 of Section 13 or Section 16 of the Exchange Act or Rule 144, any liability of the undersigned for any failure to comply with such
 requirements, or any liability of the undersigned for disgorgement of profits under Section 16(b) of the Exchange Act; and

d) This
 Power of Attorney does not relieve the undersigned from responsibility for compliance with the undersigned's obligations under
 Section 13 or Section 16 of the Exchange Act, including, without limitation, the reporting requirements under Section 13 or Section
 16 of the Exchange Act.

The undersigned hereby grants to the Attorney-in-Fact full power and authority to do and perform each and every act and thing requisite, necessary or advisable to be done in connection with the foregoing, as fully, to all intents and purposes, as the undersigned might or could do in person, hereby ratifying and confirming all that the Attorney-in-Fact, or his or her substitute or substitutes, shall lawfully do or cause to be done by authority of this Power of Attorney.

This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 4 or 5 or Schedules 13D or 13G or Forms 144 with respect to the undersigned's holdings of and transactions in securities of the Company, unless earlier revoked by the undersigned in a signed writing delivered to the Attorney-in-Fact. This Power of Attorney revokes all previous powers of attorney with respect to the subject matter of this Power of Attorney.

IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney as of April 2, 2026.

---

| |
|:---|
| */s/Keith A. Goldan* |
| Signature |
| Keith A. Goldan |
| Print Name |

---

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 3

### INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

[ ] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

---

| | | |
|:---|:---|:---|
| **1. Name and Address of Reporting Person**<sup>*</sup><br>Goldan Keith A.<br><sub>(Last) (First) (Middle)</sub><br>6555 CARNEGIE AVE., 4TH FLOOR<br><sub>(Street)</sub><br>CLEVELAND, OH 44103<br><sub>(City) (State) (Zip)</sub> | **3. Issuer Name and Ticker or Trading Symbol**<br>ABEONA THERAPEUTICS INC. [ ABEO ] | **5. If Amendment, Date of Original Filed (Month/Day/Year)**<br>  |
| **2. Date of Event Requiring Statement (Month/Day/Year)**<br>2026-04-01 | **4. Relationship of Reporting Person(s) to Issuer**<br>(Check all applicable)<br>[X] Director   [ ] 10% Owner<br>[ ] Officer (give title below)   [ ] Other (specify below)<br>_ _ | **6. Individual or Joint/Group Filing (Check Applicable Line)**<br>[X] Form filed by One Reporting Person<br>[ ] Form filed by More than One Reporting Person |

---

## Table I - Non-Derivative Securities Beneficially Owned

---

|  |  |  |  |
| --- | --- | --- | --- |
| 1. Title of Security | 2. Amount of Securities Beneficially Owned | 3. Ownership Form | 4. Nature of Indirect Beneficial Ownership |

---

## Table II - Derivative Securities Beneficially Owned

---

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 1. Title of Derivative Security | 2. Date Exercisable and Expiration Date (Month/Day/Year) | 2. Date Exercisable and Expiration Date (Month/Day/Year) | 3. Title and Amount of Underlying Securities | 3. Title and Amount of Underlying Securities | 4. Conversion or Exercise Price | 5. Ownership Form | 6. Nature of Indirect Beneficial Ownership |
| 1. Title of Derivative Security | Date Exercisable | Expiration Date | Title | Amount or Number of Shares | 4. Conversion or Exercise Price | 5. Ownership Form | 6. Nature of Indirect Beneficial Ownership |
|  |  |  |  |  |  |  |  |

---

**Remarks:**
Exhibit List: Exhibit 24 - Power of Attorney

**Signature:** /s/ Joseph Vazzano, Attorney-in-Fact  
**Date:** 2026-04-07

### Remarks:

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.

* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).

** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.

**Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.**