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

Quarterly report pursuant to Section 13 or 15(d)

Stock Based Compensation

Stock Based Compensation

6 Months Ended

Jun. 30, 2015

(3)	Stock Based Compensation

For the three and six months ended June 30, 2015, we recognized stock-based compensation expense of $904,000 and $1,128,000, respectively. For the three and six months ended March 31, 2014 we recognized stock-based compensation expense of $192,000 and $987,000, respectively.

The following table summarizes stock-based compensation for the three and six months ended June 30, 2015 and 2014:

	Three months ended June 30,						Six months ended June 30,
	2015			2014			2015			2014
Research and development		$	86,000		$	18,000		$	104,000		$	95,000
Selling, general and administrative			818,000			174,000			1,024,000			892,000
Stock-based compensation expense included in operating expense		$	904,000		$	192,000		$	1,128,000		$	987,000

For the three and six months ended June 30, 2015 we granted 1,695,000 and 1,815,000 stock options, respectively, and for the three and six months ended June 30, 2014 we granted no stock options.

For the three and six months ended June 30, 2015 we granted 1,350,000 and 1,360,000 shares of our common stock to directors and employees. For the three and six months ended June 30, 2014 we granted 210,000 and 210,000 shares of our common stock to directors and employees.