Exhibit 107

 

CALCULATION OF REGISTRATION FEE

 

Form S-8

(Form Type)

 

Abeona Therapeutics Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1—Newly Registered Securities

 

Security Type 

Security

Class

Title

  Fee
Calculation
Rule		  Amount
Registered(1)		   Proposed
Maximum
Offering
Price Per
Unit(2)		   Maximum
Aggregate Offering
Price(2)		  

Fee

Rate

  Amount of
Registration
Fee		 
                          
Equity  Common stock, par value $0.01 per share  Rule 457(h)   131,750   $2.45   $322,787.50   $110.20
per
$1,000,000		  $35.58 
Total Offering Amounts       $322,787.50      $35.58 
Total Fee Offsets                — 
Net Fee Due       $322,787.50      $35.58 

 

(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, (the “Securities Act”), this Registration Statement shall be deemed to cover an indeterminate amount of additional shares of the registrant’s Common stock, par value $0.01 per share (the “Common Stock”), that may be offered and issued as a result of any share split, share dividend or similar transactions.
(2)Estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on March 17, 2023.