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Published on June 17, 2024
ABEONA THERAPEUTICS INC.
6555 Carnegie Avenue, 4th Floor
Cleveland, OH 44103
June 17, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Abeona Therapeutics Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-280134 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Abeona Therapeutics Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-3 (as amended to date, the “Registration Statement”) be accelerated to June 20, 2024 at 4:00 p.m., Eastern Standard Time, or as soon as practicable thereafter.
Please confirm that the Registration Statement has been declared effective by telephoning Sean Ewen, Esq. of Willkie Farr & Gallagher LLP at (212) 728-8867. Comments with respect to this request may be directed to Mr. Ewen by telephone or facsimile at (212) 728-8867.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
| Sincerely, | ||
| ABEONA THERAPEUTICS INC. | ||
| By: | /s/ Joseph Vazzano | |
| Name: | Joseph Vazzano | |
| Title: | Chief Financial Officer | |
| cc: | Sean Ewen, Esq. | |