<SEC-DOCUMENT>0001567619-21-011664.txt : 20210603
<SEC-HEADER>0001567619-21-011664.hdr.sgml : 20210603
<ACCEPTANCE-DATETIME>20210603210311
ACCESSION NUMBER:		0001567619-21-011664
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210601
FILED AS OF DATE:		20210603
DATE AS OF CHANGE:		20210603

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Seshadri Vishwas
		CENTRAL INDEX KEY:			0001865131

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		21994572

	MAIL ADDRESS:	
		STREET 1:		64 STRYKER COURT
		CITY:			BRIDGEWATER
		STATE:			NJ
		ZIP:			08807

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		1330 AVENUE OF THE AMERICAS, 33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		646-813-4701

	MAIL ADDRESS:	
		STREET 1:		1330 AVENUE OF THE AMERICAS, 33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	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>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc1.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2021-06-01</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000318306</issuerCik>
        <issuerName>ABEONA THERAPEUTICS INC.</issuerName>
        <issuerTradingSymbol>ABEO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001865131</rptOwnerCik>
            <rptOwnerName>Seshadri Vishwas</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1330 AVENUE OF THE AMERICAS, 33RD FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP, Head of Res./Clin. Dev.</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks>Exhibit List:
Exhibit 24 - Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Vishwas Seshadri</signatureName>
        <signatureDate>2021-06-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa.htm
<TEXT>
<html>
  <head>
    <title></title>
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         Document created using EDGARfilings PROfile 7.4.0.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
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    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; margin-top: 0.8pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">POWER OF ATTORNEY</div>
    <div style="text-indent: 36pt; margin-right: 32.4pt; margin-top: 11.7pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Know all by these presents, that the undersigned, Vishwas Seshadri, hereby
      constitutes and appoints Brendan M. O'Malley, Esq. as the undersigned's true and lawful attorney-in-fact to:</div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 11.8pt;" class="DSPFListTable" id="zeb4ac07e7afb4507aec9703aebf6b5a1" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 25.2pt; font-family: 'Times New Roman';"><br>
          </td>
          <td style="width: 32.4pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(1)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div style="color: rgb(0, 0, 0);">execute for and on behalf of the undersigned, in the undersigned's capacity as an officer and/or director of Abeona Therapeutics Inc. (the "Company"), Forms 3, 4, and 5, including amendments thereto, in
              accordance with Section 16(a) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), and the rules and regulations thereunder;</div>
          </td>
        </tr>

    </table>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 11.85pt;" class="DSPFListTable" id="z13e8e2344a53400783a333af0c895de6" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 25.2pt; font-family: 'Times New Roman';"><br>
          </td>
          <td style="width: 32.4pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(2)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div style="color: rgb(0, 0, 0);">do and perform any and all acts for and on behalf of the undersigned which may be necessary or desirable to complete and execute any such Form 3, 4, or 5, complete and execute any amendment or amendments
              thereto, and timely file such form with the Securities and Exchange Commission and any stock exchange or similar authority; and</div>
          </td>
        </tr>

    </table>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 11.9pt;" class="DSPFListTable" id="zef18b6d90cef41bd9907b855d10662dc" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 25.2pt; font-family: 'Times New Roman';"><br>
          </td>
          <td style="width: 32.4pt; vertical-align: top; align: right;"><font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);">(</font><font style="font-family: 'Times New Roman';"><sup style="color: #000000; vertical-align: text-top; line-height: 1; font-size: smaller;">3</sup><font style="color: rgb(0, 0, 0);">)</font></font></td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div style="color: rgb(0, 0, 0);">take any other action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, in the best interest of, or legally required by, the
              undersigned, it being understood that the documents executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney shall be in such form and shall contain such terms and conditions as such attorney-in-fact
              may approve in such attorney-in-fact's discretion.</div>
          </td>
        </tr>

    </table>
    <div style="text-indent: 36pt; margin-top: 11.9pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">The undersigned hereby grants to such attorney-in-fact full power and authority to do and perform any
      and every act and thing whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full
      power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the rights and
      powers herein granted. The undersigned acknowledges that the foregoing attorney-in-fact, in serving in such capacity at the request of the undersigned, is not assuming, nor is the Company assuming, any of the undersigned's responsibilities to comply
      with Section 16 of the Exchange Act.</div>
    <div style="text-indent: 36pt; margin-right: 18pt; margin-top: 12.5pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">This Power of Attorney shall remain in full force and effect until the undersigned
      is no longer required to file Forms 3, 4, and 5 with respect to the undersigned's holdings of and transactions in securities issued by the Company, unless earlier (a) revoked by the undersigned in a signed writing delivered to the foregoing
      attorney-in-fact or (b) superseded by a new power of attorney regarding the purposes outlined herein as of a later date.</div>
    <div style="text-indent: 36pt; margin-right: 10.8pt; margin-top: 12.75pt; margin-bottom: 13.5pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">IN WITNESS WHEREOF, the undersigned has caused this
      Power of Attorney to be executed as of this 25th day of May, 2021.</div>
    <div style="margin-bottom: 1.5pt; font-family: 'Times New Roman';"><br>
    </div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; margin-left: 261pt;"><u>/s/ Vishwas Seshadri</u></div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; margin-left: 261pt;"><u></u>Vishwas Seshadri</div>
  </div>
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  </font>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
