Exhibit 107

 

Calculation of Filing Fee Tables

 

S-3

(Form Type)

 

Abeona Therapeutics Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered and Carry Forward Securities

 

   Security
Type		  Security
Class
Title		  Fee
Calculation
or Carry
Forward
Rule		  Amount
Registered (1)		  Proposed
Maximum
Offering
Price Per
Unit (3)		   Maximum
Aggregate
Offering
Price (3)		   Fee
Rate		   Amount of
Registration
Fee		 
                             
Newly Registered Securities                                
Fees to Be Paid  Equity  Common Stock, $0.01 par value per share  Rule 457(c) 15,219,758(2) $3.87   $58,900,463.46    0.0001102   $6,490.84 
                                 
   Total Offering Amounts       $58,900,463.46        $6,490.84 
                                 
   Total Fees Previously Paid                  — 
                                 
   Total Fee Offsets                  — 
                                 
   Net Fee Due                 $6,490.84 

 

(1) Represents the shares of common stock, $0.01 par value per share (the “common stock”), of Abeona Therapeutics Inc. (the “Registrant”) that will be offered for resale by the selling stockholders pursuant to the prospectus to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of additional shares of common stock as may be issuable as a result of stock splits, stock dividends or similar transactions with respect to the shares being registered hereunder.
   
(2) Consists of an aggregate of up to 15,219,758 shares of the Registrant’s common stock, including 543,933 shares of common stock issuable upon the exercise of pre-funded warrants of the Registrant and 7,609,879 shares of common stock issuable upon the exercise of warrants of the Registrant.
   
(3) This estimate is made pursuant to Rule 457(c) under the Securities Act solely for purposes of calculating the registration fee. The price per share and aggregate offering price are based upon the average of the high and low prices of the Registrant’s common stock on November 25, 2022, as reported on the Nasdaq Capital Market.