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

Stock Based Compensation and Restricted Stock Compensation (Tables)

3 Months Ended

Mar. 31, 2017

The following table summarizes stock-based compensation for the three months ended March 31, 2017 and 2016:

	Three months ended March 31,
	2017		2016
Research and development	$	356,000	$	341,000
General and administrative		1,136,000		1,251,000
Stock-based compensation expense included in operating expense	$	1,492,000	$	1,592,000

The following table summarizes restricted common stock compensation expense for the three months ended March 31, 2017 and 2016:

	Three months ended March 31,
	2017		2016
Research and development	$	-	$	62,000
General and administrative		362,000		1,830,000
Stock-based compensation expense included in operating expense	$	362,000	$	1,892,000