Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

August 31, 2022

 

Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-8

(Form Type)

 

Abeona Therapeutics Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

Newly Registered Securities
   

Security

Type

  Security Class Title(1)    

Fee

Calculation or Carry Forward

Rule

   

Amount

Registered (1)

   

Proposed

Maximum

Offering Price

Per Unit (2)

   

Proposed

Maximum

Aggregate

Offering Price (2)

    Fee Rate    

Amount of

Registration Fee

    Carry Forward Form Type     Carry Forward File Number     Carry Forward Initial Effective Date     Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward  
Fees to be Paid   Equity     Common Stock, $0.01 par value per share       Rule 457(c) and Rule 457 (h)       720,000     $       4.08     $ 2,937,600       $92.70 per $1,000,000.00     $ 272.32            -           -           -            -  
Fees Previously Paid   -     -       -       -       -       -       -       -       -       -       -       -  
                                                                                             
Carry Forward Securities
Carry Forward Securities   -       -        -       -       -       -       -       -       -  
Total Offering Amounts             $ 2,937,600           $ 272.32                                
Total Fees Previously Paid                               -                                  
Total Fee Offsets                               -                                  
Net Fee Due                         $ 272.32                                  

 

  (1) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall also cover any additional shares of the registrant’s common stock, $0.01 par value per share (the “Common Stock”) that may become issuable under the Abeona Therapeutics Inc. 2015 Equity Incentive Plan, as amended, by reason of any stock dividend, stock split, recapitalization, or any other similar transaction effected without the receipt of consideration that results in an increase in the number of outstanding shares of Common Stock.
  (2) Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on August 29, 2022.