U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, DC 20549
Facsimile: (202) 772-9198
Attention: Suzanne Hayes
Chris Edwards
VIA EDGAR
| Re: |
Abeona Therapeutics Inc. (the “Company”) Filed on February 21, 2012 |
Dear Ms. Hayes:
Effective immediately, the undersigned hereby withdraws the amended Registration Statement on Form S-1.
Should you have any questions regarding this withdrawal, please do not hesitate to contact Jack Concannon of Morgan Lewis & Bockius LLP, counsel to the Company, at (617) 951-8874.
Very truly yours,
/s/ Stephen B. Thompson
Stephen B. Thompson
Sr. Vice President Finance and Administration
Chief Accounting Officer
3333 Lee Parkway, Suite 600, Dallas, Texas 75219
Tel (214) 665-9495 • Fax (214) 905-5101 • www.abeonatherapeutics.com