SEC Comment Letter 0000000000-22-013087 to ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306) (ABEO)
ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)
Date: Dec. 5, 2022 · CIK: 0000318306 · Accession: 0000000000-22-013087
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File numbers found in text: 333-268619
Letter
United States securities and exchange commission logo December 5, 2022 Joseph Vazzano Chief Financial Officer Abeona Therapeutics Inc. 1330 Avenue of the Americas, 33rd Floor New York, New York 10019 Re:Abeona Therapeutics Inc. Registration Statement on Form S-3 Filed December 1, 2022 File No. 333-268619 Dear Joseph Vazzano: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian V. Soares, Esq.
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United States securities and exchange commission logo
December 5, 2022
Joseph Vazzano
Chief Financial Officer
Abeona Therapeutics Inc.
1330 Avenue of the Americas, 33rd Floor
New York, New York 10019
Re:Abeona Therapeutics Inc.
Registration Statement on Form S-3
Filed December 1, 2022
File No. 333-268619
Dear Joseph Vazzano:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Brian V. Soares, Esq.