SEC Company Response from ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306) (ABEO) — Aug 30, 2021

ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)
Date: Aug. 30, 2021 · CIK: 0000318306 · Accession: 0001493152-21-021551

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AI Filing Summary & Sentiment

File numbers found in text: 333-256850

Date

June 7, 2021

Author

Chief

Form

CORRESP

Company

ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)

Letter

VIA EDGAR Division of Corporate Finance Attention: Chris Edwards Re: Abeona Therapeutics Inc. Registration Statement on Form S-3 Filed on June 7, 2021 File No. 333-256850

Dear Mr. Edwards:

Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on August 27, 2021, in which we requested the acceleration of the effectiveness of the above-captioned Registration Statement to 4:00 p.m., Eastern time, on August 31, 2021, or as soon as practicable thereafter. We hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement.

Thank you for your attention to this matter.

Very
truly yours,
Abeona
Therapeutics Inc.

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CORRESP
1
filename1.htm

Abeona
Therapeutics Inc.

1330
Avenue of the Americas, 33rd Floor

New
York, NY 10019

August
30, 2021

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F Street NE

Washington,
DC 20549

Attention:
Chris Edwards

    Re:
    Abeona
    Therapeutics Inc.

    Registration
    Statement on Form S-3

    Filed
    on June 7, 2021

    File
    No. 333-256850

Dear
Mr. Edwards:

Reference
is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on August 27, 2021, in which
we requested the acceleration of the effectiveness of the above-captioned Registration Statement to 4:00 p.m., Eastern time, on August
31, 2021, or as soon as practicable thereafter. We hereby formally withdraw our prior request for acceleration of the effective date
of the above-captioned Registration Statement.

Thank
you for your attention to this matter.

    Very
    truly yours,

    Abeona
    Therapeutics Inc.

    By:
    /s/
    Edward Carr

    Name:
    Edward
    Carr

    Title:
    Chief
    Financial Officer

  cc:
  John J. Concannon III, Morgan, Lewis & Bockius LLP

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