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

3 Months Ended

Mar. 31, 2015

(3) Stock Based Compensation

For the three months ended March 31, 2015, we recognized stock-based compensation expense of $224,000. For the three months ended March 31, 2014 we recognized stock-based compensation expense of $795,000.

The following table summarizes stock-based compensation for the three months ended March 31, 2015 and 2014:

	Three months ended March31,
	2015		2014
Research and development	$	18,000	$	77,000
General and administrative		206,000		718,000
Stock-based compensation expense included in operating expense	$	224,000	$	795,000

For the three months ended March 31, 2015 we granted 120,000 stock options and for the three months ended March 31, 2014 we granted 210,000 stock options.

For the three months ended March 31, 2015 and 2014 there was no stock granted to directors and officers.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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