Correspondence 0001493152-24-024177 from ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306) (ABEO)
ABEONA THERAPEUTICS INC. (ABEO) (CIK 0000318306)
Date: June 17, 2024 · CIK: 0000318306 · Accession: 0001493152-24-024177
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File numbers found in text: 333-280134
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CORRESP
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ABEONA
THERAPEUTICS INC.
6555
Carnegie Avenue, 4th Floor
Cleveland,
OH 44103
June
17, 2024
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Abeona
Therapeutics Inc.
Registration
Statement on Form S-3
File
No. 333-280134
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Abeona Therapeutics Inc. (the “Company”) hereby
respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-3 (as amended to date, the “Registration
Statement”) be accelerated to June 20, 2024 at 4:00 p.m., Eastern Standard Time, or as soon as practicable thereafter.
Please
confirm that the Registration Statement has been declared effective by telephoning Sean Ewen, Esq. of Willkie Farr & Gallagher LLP
at (212) 728-8867. Comments with respect to this request may be directed to Mr. Ewen by telephone or facsimile at (212) 728-8867.
The
cooperation of the staff in meeting the timetable described above is very much appreciated.
Sincerely,
ABEONA
THERAPEUTICS INC.
By:
/s/
Joseph Vazzano
Name:
Joseph
Vazzano
Title:
Chief
Financial Officer
cc:
Sean
Ewen, Esq.