Abeona Therapeutics Inc. Annual report pursuant to Section 13 and 15(d)

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2016

NOTE 2 - PROPERTY AND EQUIPMENT

Property and equipment consists of the following:	December 31,
	2016		2015
Equipment laboratory	$	473,000	$	139,000
Furniture and office equipment		309,000		209,000
Leasehold improvement		118,000		33,000

		900,000		381,000
Less accumulated depreciation and amortization		179,000		31,000
Property and equipment, net	$	721,000	$	350,000

Depreciation and amortization on property and equipment was $148,000 and $13,000 for the years ended December 31, 2016 and 2015, respectively.