Exhibit 107

Calculation of Filing Fee Table

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 Share ⁽²⁾				Maximum Aggregate Offering Price ⁽²⁾				Fee Rate				Amount of Registration Fee
Equity		Common stock, par value $0.01 per share		Rule 457(c) and 457(h)		1,500,000 ⁽³⁾		$	4.30			$	6,450,000				0.00014760			$	952.02
Total Offering Amounts												$	6,450,000							$	952.02
Total Fee Offsets																				$	0.00
Net Fees Due																				$	952.02

	(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Registration Statement on Form S-8 to which this exhibit relates 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 pursuant to the registrant’s Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan (the “Plan”) as a result of any share split, share dividend, recapitalization or similar transactions affecting the Common Stock.

	(2)	Calculated pursuant to Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The registration fee is calculated based on a price of $4.30 per share, which is the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on May 10, 2024.

	(3)	Represents the additional 1,500,000 shares of Common Stock reserved and available for issuance under the Plan on April 24, 2024.

Table 2: Fee Offset Claims and Sources

Not applicable.