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

9 Months Ended

Sep. 30, 2015

(3)	Stock Based Compensation

For the three and nine months ended September 30, 2015, we recognized stock-based compensation expense of $1,452,000 and $2,580,000, respectively. For the three and nine months ended September 30, 2014 we recognized stock-based compensation expense of $172,000 and $1,159,000, respectively.

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

	Three months ended September 30,				Nine months ended September 30,
	2015		2014		2015		2014
Research and development	$	142,000	$	18,000	$	246,000	$	113,000
General and administrative		1,310,000		154,000		2,334,000		1,046,000
Stock-based compensation expense included in operating expense	$	1,452,000	$	172,000	$	2,580,000	$	1,159,000

For the three and nine months ended September 30, 2015 we granted no stock options and 1,815,000 stock options, respectively, and for the three and nine months ended September 30, 2014 we granted no stock options and 210,000 stock options, respectively.

For the three and nine months ended September 30, 2015 stock valued at $1,892,000 and $2,960,000, respectively, was recorded to our directors, employees and consultants. For the three and nine months ended September 30, 2014 stock valued at $84,000 and $291,000, respectively, was granted to consultants.