Correspondence 0001493152-22-034587 from ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306) (ABEO)
ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)
Date: Dec. 6, 2022 · CIK: 0000318306 · Accession: 0001493152-22-034587
AI Filing Summary & Sentiment
File numbers found in text: 333-268619
Letter
Division of Corporate Finance Attention: Tim Buchmiller VIA EDGAR Re: Abeona Therapeutics Inc. Registration Statement on Form S-3 Filed on December 1, 2022 File No. 333-268619
Dear Mr. Buchmiller:
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. 333-268619) (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 December 12, 2022, 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.
Very Truly Yours,
Abeona Therapeutics Inc.
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Abeona
Therapeutics Inc.
1330
Avenue of the Americas, 33rd Floor
New
York, NY 10019
December
6, 2022
U.S.
Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, DC 20549
Attention: Tim Buchmiller
VIA
EDGAR
Re: Abeona Therapeutics Inc.
Registration Statement on Form S-3
Filed on December 1, 2022
File No. 333-268619
Dear
Mr. Buchmiller:
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. 333-268619) (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 December 12, 2022, 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.
Very Truly Yours,
Abeona Therapeutics Inc.
By:
/s/
Joseph Vazzano
Name:
Joseph Vazzano
Title:
Chief Financial Officer
cc:
John J. Concannon III, Morgan, Lewis & Bockius
LLP