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

Stock Based Compensation (Tables)

6 Months Ended

Jun. 30, 2014

The following table summarizes stock-based compensation for the three and six months ended June 30, 2014 and 2013:

	Three months ended June 30,				Six months ended June 30,
	2014		2013		2014		2013
Research and development	$	18,000	$	10,000	$	95,000	$	19,000
Selling, general and administrative		174,000		241,000		892,000		309,000
Stock-based compensation expense included in operating expense	$	192,000	$	251,000	$	987,000	$	328,000

Our weighted average Black-Scholes fair value assumptions used to value the grants in the first six months of 2014 are as follows:

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(a)	Reflects movements in our stock price over the most recent historical period equivalent to the expected life.
(b)	Based on the simplified method.