SEC Company Response from ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306) (ABEO) — Oct 19, 2021

ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)
Date: Oct. 19, 2021 · CIK: 0000318306 · Accession: 0001493152-21-025780

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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

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

Dear Mr. Edwards:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-256850) (the “Registration Statement”) of Abeona Therapeutics Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on October 22, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Brian V. Soares at (202) 739-5482 or John J. Concannon III at (617) 951-8874.

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

October
19, 2021

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F Street NE

Washington,
DC 20549

Attention:
Chris Edwards

VIA
EDGAR

    Re:
    Abeona
    Therapeutics Inc.

    Registration
    Statement on Form S-3

    Filed
    on June 7, 2021

    File
    No. 333-256850

Dear
Mr. Edwards:

In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-256850) (the “Registration
Statement”) of Abeona Therapeutics Inc. We respectfully request that the Registration Statement become effective as of 4:00
p.m., Eastern time, on October 22, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Brian V. Soares at (202) 739-5482 or John
J. Concannon III at (617) 951-8874.

    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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