<SEC-DOCUMENT>0001144204-15-043819.txt : 20150820
<SEC-HEADER>0001144204-15-043819.hdr.sgml : 20150820
<ACCEPTANCE-DATETIME>20150723110341
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-15-043819
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABEONA THERAPEUTICS INC.
		CENTRAL INDEX KEY:			0000318306
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				830221517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3333 LEE PARKWAY
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75219
		BUSINESS PHONE:		2149055100

	MAIL ADDRESS:	
		STREET 1:		3333 LEE PARKWAY
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLASMATECH BIOPHARMACEUTICALS INC
		DATE OF NAME CHANGE:	20140922

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCESS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19960209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHEMEX PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 279pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 279pt; text-indent: 0.5in; text-align: right">July 23, 2015</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
100 F Street NE<BR>
Washington, DC 20549<BR>
Facsimile: (202) 772-9198<BR>
Attention: Preston Brewer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</B></P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Abeona Therapeutics Inc.</B><BR>
<B>Registration Statement on Form S-3</B><BR>
<B>Filed on June 22, 2015</B><BR>
<B>File No. 333-205128</B></TD>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Brewer:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, Abeona Therapeutics Inc. (the &ldquo;<U>Registrant</U>&rdquo;) hereby requests that the effective
date for the above-referenced Registration Statement on Form S-3 be accelerated so that it will be declared effective at 5:00 p.m.,
Eastern time, on July 23, 2015, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant acknowledges that (1) should
the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action
of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Registrant may
not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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<tr>
    <TD STYLE="vertical-align: top">&nbsp;</td>
    <td colspan="2" style="font-size: 10pt"><font style="font-size: 10pt">Very Truly Yours,</font></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</td>
    <td colspan="2" style="font-size: 10pt">&nbsp;</td></tr>
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    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</td>
    <td colspan="2" style="font-size: 10pt"><font style="font-size: 10pt">Abeona Therapeutics Inc.</font></td></tr>
<tr>
    <TD STYLE="vertical-align: top">&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</td>
    <TD STYLE="width: 5%; font-size: 10pt"><font style="font-size: 10pt">By:</font></td>
    <TD STYLE="vertical-align: top; width: 45%; border-bottom: Black 1pt solid; font-size: 10pt"><font style="font-size: 10pt">/s/ Jeffrey B. Davis</font></td></tr>
<tr>
    <TD STYLE="vertical-align: top">&nbsp;</td>
    <TD STYLE="font-size: 10pt"><font style="font-size: 10pt">Name:</font></td>
    <TD STYLE="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Jeffrey B. Davis</font></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</td>
    <TD STYLE="font-size: 10pt"><font style="font-size: 10pt">Title:</font></td>
    <TD STYLE="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Chief Operating Officer</font></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</td>
    <TD STYLE="font-size: 10pt">&nbsp;</td>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</td></tr>
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