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

Stock Based Option Compensation and Restricted Stock Compensation (Tables)

6 Months Ended

Jun. 30, 2018

The following table summarizes stock-based option compensation for the three and six months ended June 30, 2018 and 2017:

	Three months ended ‎ June 30,				Six months ended ‎ June 30,
	2018		2017		2018		2017
Research and development	$	900,000	$	368,000	$	1,744,000	$	724,000
General and administrative		1,773,000		875,000		2,829,000		2,011,000
Stock-based option compensation expense included in operating expense	$	2,673,000	$	1,243,000	$	4,573,000	$	2,735,000

The following table summarizes restricted common stock compensation expense for the three and six months ended June 30, 2018 and 2017:

	Three months ended ‎ June 30,				Six months ended ‎ June 30,
	2018		2017		2018		2017
Research and development	$	-	$	-	$	-	$	-
General and administrative		172,000		324,000		344,000		686,000
Restricted stock compensation expense included in operating expense	$	172,000	$	324,000	$	344,000	$	686,000