Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2013

Financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2013 and December 31, 2012 are summarized below:

(in thousands)
Description	As of June 30, 2013		Level 1		Level 2		Level 3		Total Gains (Losses)
Liabilities: Derivative liability-
warrants	$	299	$	-	$	299	$	-	$	(28	)
preferred stock	$	1,150	$	-	$	-	$	1,150	$	8,050

(in thousands)
Description	As of December 31, 2012		Level 1		Level 2		Level 3		Total Gains (Losses)
Liabilities: Derivative liability-
warrants	$	271	$	-	$	271	$	-	$	1,236
preferred stock	$	9,200	$	-	$	-	$	9,200	$	(4,770	)