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

Stock Based Option Compensation and Restricted Stock Compensation (Tables)

9 Months Ended

Sep. 30, 2018

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

	Three months ended				Nine months ended
	September 30,				September 30,
	2018		2017		2018		2017
Research and development	$	1,012,000	$	394,000	$	2,756,000	$	1,118,000
General and administrative		1,487,000		398,000		4,316,000		2,409,000
Stock-based option compensation expense included in operating expense	$	2,499,000	$	792,000	$	7,072,000	$	3,527,000

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

	Three months ended				Nine months ended
	September 30,				September 30,
	2018		2017		2018		2017
General and administrative	$	172,000	$	293,000	$	516,000	$	979,000
Restricted stock compensation expense included in operating expense	$	172,000	$	293,000	$	516,000	$	979,000